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<statutesAtLarge xmlns="http://schemas.gpo.gov/xml/uslm" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dcterms="http://purl.org/dc/terms/" xml:lang="en" xsi:schemaLocation="http://schemas.gpo.gov/xml/uslm https://www.govinfo.gov/schemas/xml/uslm/uslm-2.0.17.xsd">
<meta>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress><session>2</session>
<dc:date>1982</dc:date>
<volume>96</volume>
</meta>
<main><collection role="statutesParts">
<component role="statutesPart"><meta><docPart>1</docPart></meta>
<preface>
<page />
<coverTitle style="font-size:larger;"><b>UNITED STATES</b> <br /><b>STATUTES AT LARGE</b></coverTitle>
<p class="centered" style="font-size:smaller;">CONTAINING THE</p>
<p class="centered" style="font-size:normal;">LAWS AND CONCURRENT RESOLUTIONS</p>
<p class="centered" style="font-size:normal;">ENACTED DURING THE SECOND SESSION OF THE</p>
<p class="centered" style="font-size:normal;">NINETY-SEVENTH CONGRESS</p>
<p class="centered" style="font-size:normal;">OF THE UNITED STATES OF AMERICA</p>
<p class="centered" style="font-size:larger;"><b>1982</b></p>
<p class="centered" style="font-size:smaller;">AND</p>
<p class="centered" style="font-size:normal;">PROCLAMATIONS</p>
<p class="centered" style="font-size:normal;"><b>V<inline class="smallCaps">olume</inline> 96</b></p>
<p class="centered" style="font-size:normal;">IN TWO PARTS</p>
<p class="centered" style="font-size:normal;">P<inline class="smallCaps">art</inline> 1</p>
<p class="centered" style="font-size:normal;">PUBLIC LAWS 97–146 THROUGH 97–301</p>
<figure><img src="STATUTE-096-0001.jpg"/></figure>
<organizationNote>
<p class="centered" style="font-size:smaller;">UNITED STATES</p>
<p class="centered" style="font-size:smaller;">GOVERNMENT PRINTING OFFICE</p>
<p class="centered" style="font-size:smaller;">WASHINGTON : 1984</p>
</organizationNote>
<authority><p>PUBLISHED BY AUTHORITY OF LAW UNDER THE DIRECTION OF THE ADMINISTRATOR OF GENERAL SERVICES BY THE OFFICE OF THE FEDERAL REGISTER, NATIONAL ARCHIVES AND RECORDS SERVICE</p>
</authority>
<explanationNote>“The United States Statutes at Large shall be legal evidence of laws, concurrent resolutions, . . . proclamations by the President and proposed or ratified amendments to the Constitution of the United States therein contained, in all the courts of the United States, the several States, and the Territories and insular possessions of the United States.” (1 USC 112).</explanationNote>
<note>
<p class="centered">For sale by the</p>
<p class="centered">Superintendent of Documents</p>
<p class="centered">U.S. Government Printing Office, Washington, D.C. 20402</p>
<p class="centered">(2-part set; sold in sets only)</p>
</note>
<page>iii</page>
<toc>
<heading class="centered">CONTENTS</heading>
<headingItem>
<designator />
<target>Page</target>
</headingItem>
<groupItem>
<label class="centered">PART 1</label>
<headingItem>
<designator />
<target>Page</target>
</headingItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Bills Enacted Into Public Law</inline></designator> <target>v</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Public Laws</inline></designator> <target>ix</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Bills Enacted Into Private Law</inline></designator> <target>xxxiii</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Private Laws</inline></designator> <target>xxxv</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Concurrent Resolutions</inline></designator> <target>xxxvii</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Proclamations</inline></designator> <target>xxxix</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Public Laws (97–146 Through 97–301)</inline></designator> <target>3</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Subject Index</inline></designator> <target>A1</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Individual Index</inline></designator> <target>B1</target></referenceItem>
</groupItem>
<groupItem>
<label class="centered">PART 2</label>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Bills Enacted Into Public Law</inline></designator> <target>v</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Public Laws</inline></designator> <target>ix</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Bills Enacted Into Private Law</inline></designator> <target>xxxiii</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Private Laws</inline></designator> <target>xxxv</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Concurrent Resolutions</inline></designator> <target>xxxvii</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">List of Proclamations</inline></designator> <target>xxxix</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Public Laws (97––302 Through 97–473)</inline></designator> <target>1407</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Private Laws</inline></designator> <target>2617</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Concurrent Resolutions</inline></designator> <target>2639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Proclamations</inline></designator> <target>2683</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Subject Index</inline></designator> <target>A1</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><inline class="smallCaps">Individual Index</inline></designator> <target>B1</target></referenceItem>
</groupItem>
</toc>
<page />
<page>v</page>
<listOfBillsEnacted>
<heading class="centered">LIST OF BILLS ENACTED</heading>
<heading class="centered">INTO PUBLIC LAW</heading>
<subheading class="centered">THE NINETY-SEVENTH CONGRESS OF THE UNITED STATES</subheading>
<subheading class="centered">SECOND SESSION, 1982</subheading>
<headingItem>
<designator>Bill No.</designator>
<target>Public Law No.</target>
</headingItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4</designator> <target>97–200</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1281</designator> <target>97–340</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1486</designator> <target>97–333</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1526</designator> <target>97–255</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1710</designator> <target>97–263</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1952</designator> <target>97–396</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2035</designator> <target>97–312</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2160</designator> <target>97–244</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2329</designator> <target>97–385</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2330</designator> <target>97–415</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2475</designator> <target>97–426</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2528</designator> <target>97–332</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2863</designator> <target>97–179</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3112</designator> <target>97–205</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3239</designator> <target>97–259</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3278</designator> <target>97–337</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3345</designator> <target>97–256</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3420</designator> <target>97–468</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3467</designator> <target>97–339</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3517</designator> <target>97–271</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3589</designator> <target>97–287</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3620</designator> <target>97–268</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3663</designator> <target>97–261</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3731</designator> <target>97–458</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3787</designator> <target>97–361</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3809</designator> <target>97–425</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3816</designator> <target>97–212</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3863</designator> <target>97–206</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3881</designator> <target>97–302</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3942</designator> <target>97–389</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4001</designator> <target>97–428</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4347</designator> <target>97–273</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4364</designator> <target>97–386</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4441</designator> <target>97–366</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4468</designator> <target>97–308</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4476</designator> <target>97–330</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4482</designator> <target>97–164</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4491</designator> <target>97–447</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4496</designator> <target>97–429</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4566</designator> <target>97–446</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4568</designator> <target>97–431</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4569</designator> <target>97–207</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4613</designator> <target>97–365</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4623</designator> <target>97–295</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4625</designator> <target>97–155</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4647</designator> <target>97–246</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4688</designator> <target>97–226</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4717</designator> <target>97–362</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4769</designator> <target>97–192</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4828</designator> <target>97–360</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4903</designator> <target>97–213</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4935</designator> <target>97–222</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4961</designator> <target>97–248</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5002</designator> <target>97–453</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5021</designator> <target>97–152</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5027</designator> <target>97–430</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5029</designator> <target>97–450</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5081</designator> <target>97–288</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5121</designator> <target>97–451</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5139</designator> <target>97–357</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5145</designator> <target>97–346</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5154</designator> <target>97–296</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5161</designator> <target>97–466</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5204</designator> <target>97–397</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5228</designator> <target>97–351</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5238</designator> <target>97–414</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5288</designator> <target>97–278</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5380</designator> <target>97–234</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5432</designator> <target>97–201</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5447</designator> <target>97–444</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5456</designator> <target>97–432</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5470</designator> <target>97–473</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5553</designator> <target>97–376</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5566</designator> <target>97–202</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5658</designator> <target>97–313</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5659</designator> <target>97–203</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5662</designator> <target>97–347</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5795</designator> <target>97–372</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5879</designator> <target>97–363</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5890</designator> <target>97–324</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5916</designator> <target>97–434</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5930</designator> <target>97–309</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5941</designator> <target>97–314</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6005</designator> <target>97–375</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6029</designator> <target>97–356</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6033</designator> <target>97–245</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6038</designator> <target>97–185</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6055</designator> <target>97–354</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6056</designator> <target>97–448</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6068</designator> <target>97–269</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6094</designator> <target>97–456</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6120</designator> <target>97–416</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6128</designator> <target>97–258</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6132</designator> <target>97–199</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6133</designator> <target>97–304</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6142</designator> <target>97–358</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6156</designator> <target>97–303</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6164</designator> <target>97–325</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6168</designator> <target>97–297</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6170</designator> <target>97–364</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6188</designator> <target>97–338</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6198</designator> <target>97–215</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6204</designator> <target>97–390</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6211</designator> <target>97–424</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6243</designator> <target>97–436</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6254</designator> <target>97–418</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6260</designator> <target>97–247</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6267</designator> <target>97–320</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6273</designator> <target>97–331</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6276</designator> <target>97–328</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6350</designator> <target>97–251</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6403</designator> <target>97–371</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6409</designator> <target>97–254</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6417</designator> <target>97–379</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6419</designator> <target>97–435</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6422</designator> <target>97–311</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6451</designator> <target>97–214</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6454</designator> <target>97–298</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6519</designator> <target>97–437</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6530</designator> <target>97–243</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6538</designator> <target>97–467</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6588</designator> <target>97–391</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6590</designator> <target>97–218</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6631</designator> <target>97–208</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6663</designator> <target>97–227</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6679</designator> <target>97–461</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6685</designator> <target>97–216</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6732</designator> <target>97–249</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6758</designator> <target>97–392<page>vi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6782</designator> <target>97–306</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6804</designator> <target>97–417</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6863</designator> <target>97–257</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6865</designator> <target>97–352</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6946</designator> <target>97–398</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6955</designator> <target>97–253</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6956</designator> <target>97–272</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6968</designator> <target>97–323</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6976</designator> <target>97–292</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6993</designator> <target>97–449</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7005</designator> <target>97–439</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7019</designator> <target>97–369</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7065</designator> <target>97–274</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7072</designator> <target>97–370</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7093</designator> <target>97–455</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7102</designator> <target>97–470</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7115</designator> <target>97–342</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7143</designator> <target>97–438</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7144</designator> <target>97–378</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7154</designator> <target>97–462</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7155</designator> <target>97–399</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7159</designator> <target>97–440</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7292</designator> <target>97–367</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7293</designator> <target>97–310</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7316</designator> <target>97–433</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7356</designator> <target>97–394</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7377</designator> <target>97–400</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7378</designator> <target>97–452</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7406</designator> <target>97–423</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7410</designator> <target>97–454</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7420</designator> <target>97–422</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 7423</designator> <target>97–427</target></referenceItem>
</groupItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 207</designator> <target>97–299</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 225</designator> <target>97–223</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 230</designator> <target>97–209</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 272</designator> <target>97–165</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 348</designator> <target>97–158</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 361</designator> <target>97–181</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 373</designator> <target>97–157</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 382</designator> <target>97–146</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 389</designator> <target>97–147</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 391</designator> <target>97–148</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 409</designator> <target>97–161</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 410</designator> <target>97–170</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 412</designator> <target>97–178</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 435</designator> <target>97–167</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 444</designator> <target>97–225</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 447</designator> <target>97–166</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 448</designator> <target>97–173</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 459</designator> <target>97–445</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 486</designator> <target>97–284</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 494</designator> <target>97–233</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 496</designator> <target>97–277</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 516</designator> <target>97–239</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 518</designator> <target>97–210</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 519</designator> <target>97–204</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 520</designator> <target>97–270</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 526</designator> <target>97–228</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 541</designator> <target>97–237</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 568</designator> <target>97–281</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 588</designator> <target>97–315</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 595</designator> <target>97–368</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 599</designator> <target>97–276</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 612</designator> <target>97–289</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 619</designator> <target>97–420</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 630</designator> <target>97–421</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 631</designator> <target>97–377</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.J. Res. 635</designator> <target>97–469</target></referenceItem>
</groupItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 146</designator> <target>97–184</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 187</designator> <target>97–401</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 188</designator> <target>97–305</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 266</designator> <target>97–174</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 478</designator> <target>97–344</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 503</designator> <target>97–459</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 625</designator> <target>97–405</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 634</designator> <target>97–168</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 691</designator> <target>97–180</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 705</designator> <target>97–465</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 734</designator> <target>97–290</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 764</designator> <target>97–374</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 816</designator> <target>97–393</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 823</designator> <target>97–395</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 881</designator> <target>97–219</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 892</designator> <target>97–162</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 896</designator> <target>97–197</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 907</designator> <target>97–285</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 923</designator> <target>97–267</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1018</designator> <target>97–348</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1119</designator> <target>97–250</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1131</designator> <target>97–177</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1193</designator> <target>97–241</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1210</designator> <target>97–350</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1230</designator> <target>97–220</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1340</designator> <target>97–402</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1409</designator> <target>97–293</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1444</designator> <target>97–380</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1501</designator> <target>97–406</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1519</designator> <target>97–211</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1540</designator> <target>97–460</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1573</designator> <target>97–345</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1611</designator> <target>97–186</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1628</designator> <target>97–275</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1681</designator> <target>97–381</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1698</designator> <target>97–359</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1735</designator> <target>97–403</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1777</designator> <target>97–335</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1808</designator> <target>97–195</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1872</designator> <target>97–341</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1894</designator> <target>97–382</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1937</designator> <target>97–163</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1965</designator> <target>97–407</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1986</designator> <target>97–408</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2034</designator> <target>97–383</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2036</designator> <target>97–300</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2059</designator> <target>97–409</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2073</designator> <target>97–242</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2154</designator> <target>97–238</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2166</designator> <target>97–159</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2177</designator> <target>97–373</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2218</designator> <target>97–232</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2240</designator> <target>97–221</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2244</designator> <target>97–176</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2248</designator> <target>97–252</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2252</designator> <target>97–322</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2254</designator> <target>97–160</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2271</designator> <target>97–286</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2273</designator> <target>97–464</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2317</designator> <target>97–231</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2332</designator> <target>97–229</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2333</designator> <target>97–171</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2355</designator> <target>97–410</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2373</designator> <target>97–175</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2375</designator> <target>97–336</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2386</designator> <target>97–326</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2405</designator> <target>97–283</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2420</designator> <target>97–291</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2436</designator> <target>97–329</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2457</designator> <target>97–334</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2535</designator> <target>97–191</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2574</designator> <target>97–327</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2575</designator> <target>97–190</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2582</designator> <target>97–264</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2586</designator> <target>97–321</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2611</designator> <target>97–387</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2651</designator> <target>97–217</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2706</designator> <target>97–230</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2710</designator> <target>97–384</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2852</designator> <target>97–301</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2863</designator> <target>97–463</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2874</designator> <target>97–307</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2955</designator> <target>97–411</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 3073</designator> <target>97–388</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 3103</designator> <target>97–412</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 3105</designator> <target>97–471</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 3113</designator> <target>97–404</target></referenceItem>
</groupItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 53</designator> <target>97–187</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 59</designator> <target>97–188</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 67</designator> <target>97–172</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 91</designator> <target>97–153</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 95</designator> <target>97–224</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 101</designator> <target>97–441</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 102</designator> <target>97–169</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 105</designator> <target>97–154</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 113</designator> <target>97–316</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 122</designator> <target>97–150</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 123</designator> <target>97–240</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 131</designator> <target>97–194</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 134</designator> <target>97–149</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 140</designator> <target>97–198</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 142</designator> <target>97–151</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 145</designator> <target>97–183</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 148</designator> <target>97–156</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 149</designator> <target>97–193</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 160</designator> <target>97–189</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 165</designator> <target>97–280</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 170</designator> <target>97–182</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 174</designator> <target>97–282<page>vii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 183</designator> <target>97–236</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 186</designator> <target>97–265</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 190</designator> <target>97–235</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 193</designator> <target>97–279</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 194</designator> <target>97–260</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 197</designator> <target>97–317</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 201</designator> <target>97–196</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 205</designator> <target>97–266</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 235</designator> <target>97–318</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 239</designator> <target>97–294</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 240</designator> <target>97–442</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 241</designator> <target>97–343</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 249</designator> <target>97–319</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 250</designator> <target>97–262</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 257</designator> <target>97–353</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 258</designator> <target>97–419</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 260</designator> <target>97–472</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 261</designator> <target>97–349</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 262</designator> <target>97–355</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 264</designator> <target>97–443</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 270</designator> <target>97–413</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S.J. Res. 271</designator> <target>97–457</target></referenceItem>
</groupItem>
</listOfBillsEnacted>
<page />
<page>ix</page>
<listOfPublicLaws>
<heading class="centered">LIST OF PUBLIC LAWS</heading>
<subheading class="centered">CONTAINED IN THIS VOLUME</subheading>
<headingItem>
<designator>Public Law</designator>
<label>Date</label>
<target>Page</target>
</headingItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–146</designator> <label leaderChar="." leaderAlign="right"><i>“Let Poland Be Poland: Day of Solidarity With the People of Poland;” broadcast release in U.S., permit.</i> JOINT RESOLUTION To permit the broadcasting in the United States of the International Communication Agency film “Let Poland Be Poland: A Day of Solidarity With the People of Poland”</label> <label leaderChar="." leaderAlign="right">Jan. 30, 1982</label> <target>3</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–147</designator> <label leaderChar="." leaderAlign="right"><i>Supplemental appropriation, 1982.</i> JOINT RESOLUTION Making an urgent supplemental appropriation for the fiscal year ending September 30, 1982, for the Department of Agriculture</label> <label leaderChar="." leaderAlign="right">Feb. 15, 1982</label> <target>4</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–148</designator> <label leaderChar="." leaderAlign="right"><i>Labor Department, supplemental appropriation, 1982.</i> JOINT RESOLUTION Making an urgent supplemental appropriation for the Department of Labor for the fiscal year ending September 30, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 22, 1982</label> <target>5</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–149</designator> <label leaderChar="." leaderAlign="right"><i>National Year of Disabled Persons, 1982.</i> JOINT RESOLUTION To designate 1982 as the “National Year of Disabled Persons”</label> <label leaderChar="." leaderAlign="right">Feb. 26, 1982</label> <target>6</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–150</designator> <label leaderChar="." leaderAlign="right"><i>National Construction Industry Week.</i> JOINT RESOLUTION To authorize and request the President to designate the week of February 28, 1982, through March 6, 1982, as “National Construction Industry Week”</label> <label leaderChar="." leaderAlign="right">Mar. 1, 1982</label> <target>8</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–151</designator> <label leaderChar="." leaderAlign="right"><i>Afghanistan Day.</i> JOINT RESOLUTION To authorize and request the President to issue a proclamation designating March 21, 1982, as Afghanistan Day, a day to commemorate the struggle of the people of Afghanistan against the occupation of their country by Soviet forces</label> <label leaderChar="." leaderAlign="right">Mar. 10, 1982</label> <target>9</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–152</designator> <label leaderChar="." leaderAlign="right"><i>Commission on Wartime Relocation and Internment of Civilians, report to Congress, extension.</i> AN ACT To extend the date for the submission to the Congress of the report of the Commission on Wartime Relocation and Internment of Civilians</label> <label leaderChar="." leaderAlign="right">Mar. 16, 1982</label> <target>11</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–153</designator> <label leaderChar="." leaderAlign="right"><i>National Peach Month.</i> JOINT RESOLUTION To designate July 1982 as “National Peach Month”</label> <label leaderChar="." leaderAlign="right">Mar. 16, 1982</label> <target>12</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–154</designator> <label leaderChar="." leaderAlign="right"><i>National P.T.A. Membership Month.</i> JOINT RESOLUTION To designate October 1982 as “National P.T.A. Membership Month”</label> <label leaderChar="." leaderAlign="right">Mar. 16, 1982</label> <target>13</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–155</designator> <label leaderChar="." leaderAlign="right"><i>Federal Republic of Germany, return of certain seized works of art.</i> AN ACT To authorize the Secretary of the Army to return to the Federal Republic of Germany certain works of art seized by the United States Army at the end of World War II</label> <label leaderChar="." leaderAlign="right">Mar. 17, 1982</label> <target>14</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–156</designator> <label leaderChar="." leaderAlign="right"><i>National Agriculture Day.</i> JOINT RESOLUTION To proclaim March 18, 1982, as “National Agriculture Day”</label> <label leaderChar="." leaderAlign="right">Mar. 18, 1982</label> <target>15<page>x</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–157</designator> <label leaderChar="." leaderAlign="right"><i>United Nations Commission on Human Rights, Geneva, 1982 United States delegation.</i> JOINT RESOLUTION Expressing the sense of Congress that the Government of the Soviet Union should respect the rights of its citizens to practice their religion and to emigrate, and that these matters should be among the issues raised at the thirty-eighth meeting of the United Nations Commission on Human Rights at Geneva in February 1982</label> <label leaderChar="." leaderAlign="right">Mar. 22, 1982</label> <target>16</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–158</designator> <label leaderChar="." leaderAlign="right"><i>Her Majesty Queen Beatrix of the Netherlands, gold medal.</i> JOINT RESOLUTION To provide for the awarding of a special gold medal to Her Majesty Queen Beatrix in recognition of the 1982 bicentennial anniversary of diplomatic and trade relations between the Netherlands and the United States</label> <label leaderChar="." leaderAlign="right">Mar. 22, 1982</label> <target>18</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–159</designator> <label leaderChar="." leaderAlign="right"><i>“Montana: The People Speak, ” broadcast distribution in U.S.</i> AN ACT To provide for the distribution within the United States of the International Communication Agency slide show entitled “Montana: The People Speak”</label> <label leaderChar="." leaderAlign="right">Mar. 24, 1982</label> <target>20</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–160</designator> <label leaderChar="." leaderAlign="right"><i>Federal Employees Flexible and Compressed Work Schedules Act of 1978, extension.</i> AN ACT To temporarily extend the authority to conduct experiments in flexible schedules and compressed schedules under the Federal Employees Flexible and Compressed Work Schedules Act of 1978</label> <label leaderChar="." leaderAlign="right">Mar. 26, 1982</label> <target>21</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–161</designator> <label leaderChar="." leaderAlign="right"><i>Further continuing appropriations for fiscal year 1982.</i> JOINT RESOLUTION Making further continuing appropriations for the fiscal year 1982</label> <label leaderChar="." leaderAlign="right">Mar. 31, 1982</label> <target>22</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–162</designator> <label leaderChar="." leaderAlign="right"><i>Federal Grant and Cooperative Agreement Act, amendment.</i> AN ACT To amend the Federal Grant and Cooperative Agreement Act</label> <label leaderChar="." leaderAlign="right">Apr. 1, 1982</label> <target>23</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–163</designator> <label leaderChar="." leaderAlign="right"><i>Energy Policy and Conservation Act, extension.</i> AN ACT To extend the expiration date of section 252 of the Energy Policy and Conservation Act</label> <label leaderChar="." leaderAlign="right">Apr. 1, 1982</label> <target>24</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–164</designator> <label leaderChar="." leaderAlign="right"><i>Federal Courts Improvement Act of 1982.</i> AN ACT To establish a United States Court of Appeals for the Federal Circuit, to establish a United States Claims Court, and for other purposes</label> <label leaderChar="." leaderAlign="right">Apr. 2, 1982</label> <target>25</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–165</designator> <label leaderChar="." leaderAlign="right"><i>National Medic Alert Week.</i> JOINT RESOLUTION To authorize and request the President to issue a proclamation designating April 4 through 10, 1982, “National Medic Alert Week”</label> <label leaderChar="." leaderAlign="right">Apr. 3, 1982</label> <target>59</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–166</designator> <label leaderChar="." leaderAlign="right"><i>National Day of Reflection.</i> JOINT RESOLUTION To authorize and request the President to issue a proclamation designating April 4, 1982, as the “National Day of Reflection”</label> <label leaderChar="." leaderAlign="right">Apr. 3, 1982</label> <target>60</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–167</designator> <label leaderChar="." leaderAlign="right"><i>American Salute to Cabanatuan Prisoner of War Memorial Day.</i> JOINT RESOLUTION Providing for the designation of April 12, 1982, as “American Salute to Cabanatuan Prisoner of War Memorial Day”</label> <label leaderChar="." leaderAlign="right">Apr. 6, 1982</label> <target>61</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–168</designator> <label leaderChar="." leaderAlign="right"><i>Idaho and Wyoming, land exchange.</i> AN ACT To authorize the exchange of certain lands in Idaho and Wyoming</label> <label leaderChar="." leaderAlign="right">Apr. 6, 1982</label> <target>63</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–169</designator> <label leaderChar="." leaderAlign="right"><i>Parliamentary Emphasis Month.</i> JOINT RESOLUTION To authorize and request the President to designate the month of April 1982 as “Parliamentary Emphasis Month”</label> <label leaderChar="." leaderAlign="right">Apr. 6, 1982</label> <target>65</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–170</designator> <label leaderChar="." leaderAlign="right"><i>Dutch-American Friendship Day.</i> JOINT RESOLUTION To designate April 19, 1982, as “Dutch-American Friendship Day”</label> <label leaderChar="." leaderAlign="right">Apr. 12, 1982</label> <target>66<page>xi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–171</designator> <label leaderChar="." leaderAlign="right"><i>United States Government officer or employee injured during an assassination attempt, contributions.</i> AN ACT To amend section 209 of title 18, United States Code, to permit an officer or employee of the United States Government, injured during an assassination attempt, to receive contributions from charitable organizations</label> <label leaderChar="." leaderAlign="right">Apr. 13, 1982</label> <target>67</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–172</designator> <label leaderChar="." leaderAlign="right"><i>National Nurse-Midwifery Week.</i> JOINT RESOLUTION To establish National Nurse-Midwifery Week</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>68</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–173</designator> <label leaderChar="." leaderAlign="right"><i>Jewish Heritage Week.</i> JOINT RESOLUTION To authorize and request the President to issue a proclamation designating April 25 through May 2, 1982, as “Jewish Heritage Week”</label> <label leaderChar="." leaderAlign="right">Apr. 28, 1982</label> <target>69</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–174</designator> <label leaderChar="." leaderAlign="right"><i>Veterans’ Administration and Department of Defense Health Resources Sharing and Emergency Operations Act.</i> AN ACT To amend title 38, United States Code, to promote greater sharing of health-care resources between the Veterans’ Administration and the Department of Defense and to direct the Secretary of Defense and the Administrator of Veterans’ Affairs to plan for the provision of health care by the Veterans’ Administration during periods of war or national emergency to members of the Armed Forces on active duty; and for other purposes</label> <label leaderChar="." leaderAlign="right">May 4, 1982</label> <target>70</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–175</designator> <label leaderChar="." leaderAlign="right"><i>White Sands Space Harbor, designation.</i> AN ACT To change the name of the landing strip at White Sands Missile Range in the State of New Mexico, to “White Sands Space Harbor”</label> <label leaderChar="." leaderAlign="right">May 11, 1982</label> <target>77</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–176</designator> <label leaderChar="." leaderAlign="right"><i>Northern Pacific Halibut Act of 1982.</i> AN ACT To give effect to the Protocol Amending the Convention for the Preservation of the Halibut Fishery of the Northern Pacific Ocean and Bering Sea, signed at Washington, March 29, 1979</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>78</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–177</designator> <label leaderChar="." leaderAlign="right"><i>Prompt Payment Act.</i> AN ACT To require the Federal Government to pay interest on overdue payments, and for other purposes</label> <label leaderChar="." leaderAlign="right">May 21, 1982</label> <target>85</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–178</designator> <label leaderChar="." leaderAlign="right"><i>Amelia Earhart Day.</i> JOINT RESOLUTION To authorize and request the President to designate May 20, 1982, as “Amelia Earhart Day”</label> <label leaderChar="." leaderAlign="right">May 21, 1982</label> <target>89</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–179</designator> <label leaderChar="." leaderAlign="right"><i>Tahoe National Park, Blyth Arena.</i> AN ACT To authorize the Secretary of Agriculture to sell the portion of the Tahoe National Forest known as Blyth Arena</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>90</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–180</designator> <label leaderChar="." leaderAlign="right"><i>Piracy and Counterfeiting Amendments Act of 1982.</i> AN ACT To amend titles 18 and 17 of the United States Code to strengthen the laws against record, tape, and film piracy and counterfeiting, and for other purposes</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>91</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–181</designator> <label leaderChar="." leaderAlign="right"><i>International ballet competition.</i> JOINT RESOLUTION To grant official recognition to the international ballet competition</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>94</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–182</designator> <label leaderChar="." leaderAlign="right"><i>National Hospice Week.</i> JOINT RESOLUTION To designate the week of November 7, 1982, through November 14, 1982, as “National Hospice Week”</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>95</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–183</designator> <label leaderChar="." leaderAlign="right"><i>National Orchestra Week.</i> JOINT RESOLUTION Authorizing and requesting the President to proclaim “National Orchestra Week”</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>97</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–184</designator> <label leaderChar="." leaderAlign="right"><i>Camden, S.C., historic preservation.</i> AN ACT To authorize the Secretary of the Interior to assist in the preservation of historic Camden in the State of South Carolina, and for other purposes</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>99</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–185</designator> <label leaderChar="." leaderAlign="right"><i>National Housing Act, amendment.</i> AN ACT To amend section 235 of the National Housing Act</label> <label leaderChar="." leaderAlign="right">May 24, 1982</label> <target>100<page>xii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–186</designator> <label leaderChar="." leaderAlign="right"><i>District of Columbia property, use for an international center.</i> AN ACT To amend Public Law 90–553, to authorize the transfer, conveyance, lease and improvement of, and construction on, certain property in the District of Columbia, for use as a headquarters site for an international organization, as sites for governments of foreign countries, and for other purposes</label> <label leaderChar="." leaderAlign="right">May 25, 1982</label> <target>101</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–187</designator> <label leaderChar="." leaderAlign="right"><i>Working Mothers’ Day.</i> JOINT RESOLUTION To provide for the designation of September 5, 1982, as “Working Mothers’ Day”</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>103</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–188</designator> <label leaderChar="." leaderAlign="right"><i>National folk dance, designation.</i> JOINT RESOLUTION Designating the square dance as the national folk dance of the United States</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>104</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–189</designator> <label leaderChar="." leaderAlign="right"><i>National P.O.W./M.I.A. Recognition Day.</i> JOINT RESOLUTION To provide for the designation of July 9, 1982, and April 9, 1983, as “National P.O.W./M.I.A. Recognition Day”</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>105</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–190</designator> <label leaderChar="." leaderAlign="right"><i>Energy Policy and Conservation Act, extension.</i> AN ACT To extend the expiration date of section 252 of the Energy Policy and Conservation Act</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>106</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–191</designator> <label leaderChar="." leaderAlign="right"><i>Foreign fish processing vessels within State waters, regulation.</i> AN ACT To regulate the operation of foreign fish processing vessels within State waters</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>107</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–192</designator> <label leaderChar="." leaderAlign="right"><i>American Council of Learned Societies, charter.</i> AN ACT To recognize the organization known as the American Council of Learned Societies</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>109</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–193</designator> <label leaderChar="." leaderAlign="right"><i>National Child Abuse Prevention Week.</i> JOINT RESOLUTION To designate the week of June 6, 1982, through June 12, 1982, as “National Child Abuse Prevention Week”</label> <label leaderChar="." leaderAlign="right">June 15, 1982</label> <target>112</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–194</designator> <label leaderChar="." leaderAlign="right"><i>National Theatre Week.</i> JOINT RESOLUTION Designating “National Theatre Week”</label> <label leaderChar="." leaderAlign="right">June 16, 1982</label> <target>114</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–195</designator> <label leaderChar="." leaderAlign="right"><i>Under Secretary of Commerce for Economic Affairs.</i> AN ACT To authorize an Under Secretary of Commerce for Economic Affairs</label> <label leaderChar="." leaderAlign="right">June 16, 1982</label> <target>115</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–196</designator> <label leaderChar="." leaderAlign="right"><i>Baltic Freedom Day.</i> JOINT RESOLUTION Designating “Baltic Freedom Day”</label> <label leaderChar="." leaderAlign="right">June 18, 1982</label> <target>117</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–197</designator> <label leaderChar="." leaderAlign="right"><i>Omlie Tower, designation.</i> AN ACT To designate the control tower at Memphis International Airport the Omlie Tower</label> <label leaderChar="." leaderAlign="right">June 21, 1982</label> <target>119</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–198</designator> <label leaderChar="." leaderAlign="right"><i>National Inventors’ Day.</i> JOINT RESOLUTION Designating February 11, 1983, “National Inventors’ Day”</label> <label leaderChar="." leaderAlign="right">June 21, 1982</label> <target>120</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–199</designator> <label leaderChar="." leaderAlign="right"><i>Smithsonian Institution funds deposited with the U.S. Treasury, rate adjustment.</i> AN ACT To amend section 5590 of the Revised Statutes to provide for adjusting the rate of interest paid on funds of the Smithsonian Institution deposited with the Treasury of the United States as a permanent loan</label> <label leaderChar="." leaderAlign="right">June 22, 1982</label> <target>121</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–200</designator> <label leaderChar="." leaderAlign="right"><i>Intelligence Identities Protection Act of 1982.</i> AN ACT To amend the National Security Act of 1947 to prohibit the unauthorized disclosure of information identifying certain United States intelligence officers, agents, informants, and sources</label> <label leaderChar="." leaderAlign="right">June 23, 1982</label> <target>122</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–201</designator> <label leaderChar="." leaderAlign="right"><i>Admiral Hyman George Rickover, commemorative medal.</i> AN ACT To authorize the presentation on behalf of the Congress of a specially struck gold medal to Admiral Hyman George Rickover</label> <label leaderChar="." leaderAlign="right">June 23, 1982</label> <target>126</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–202</designator> <label leaderChar="." leaderAlign="right"><i>John F. Kennedy Center for the Performing Arts, appropriation authorization.</i> AN ACT Authorizing appropriations to the Secretary of the Interior for services necessary to the nonperforming arts functions of the John F. Kennedy Center for the Performing Arts, and for other purposes</label> <label leaderChar="." leaderAlign="right">June 24, 1982</label> <target>128<page>xiii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–203</designator> <label leaderChar="." leaderAlign="right"><i>National Museum of African Art and Eastern art center, authorization.</i> AN ACT To authorize the Smithsonian Institution to construct a building for the National Museum of African Art and a center for Eastern art together with structures for related educational activities in the area south of the original Smithsonian Institution Building adjacent to Independence Avenue at Tenth Street Southwest, in the city of Washington</label> <label leaderChar="." leaderAlign="right">June 24, 1982</label> <target>129</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–204</designator> <label leaderChar="." leaderAlign="right"><i>Public debt limit, temporary increase.</i> JOINT RESOLUTION To provide for a temporary increase in the public debt limit</label> <label leaderChar="." leaderAlign="right">June 28, 1982</label> <target>130</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–205</designator> <label leaderChar="." leaderAlign="right"><i>Voting Rights Act Amendments of 1982.</i> AN ACT To amend the Voting Rights Act of 1965 to extend the effect of certain provisions, and for other purposes</label> <label leaderChar="." leaderAlign="right">June 29, 1982</label> <target>131</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–206</designator> <label leaderChar="." leaderAlign="right"><i>Poultry Products Inspection Act, amendment.</i> AN ACT To amend the Poultry Products Inspection Act to increase the number of turkeys which may be slaughtered and processed without inspection under such Act, and for other purposes</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>136</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–207</designator> <label leaderChar="." leaderAlign="right"><i>William R. Cotter Federal Building, designation.</i> AN ACT To designate the United States Post Office Building in Hartford, Connecticut, as the “William R. Cotter Federal Building”</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>137</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–208</designator> <label leaderChar="." leaderAlign="right"><i>Lebanon, humanitarian assistance.</i> AN ACT To authorize humanitarian assistance for the people of Lebanon</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>138</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–209</designator> <label leaderChar="." leaderAlign="right"><i>Dr. Semyon Gluzman and family, emigration to Israel.</i> JOINT RESOLUTION Imploring the Union of Soviet Socialist Republics to allow Doctor Semyon Gluzman and his family to emigrate to Israel</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>139</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–210</designator> <label leaderChar="." leaderAlign="right"><i>National NCO/Petty Officer Week.</i> JOINT RESOLUTION To designate the week commencing with the fourth Monday in June 1982 as “National NCO/Petty Officer Week”</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>140</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–211</designator> <label leaderChar="." leaderAlign="right"><i>National Wildlife Refuge System, North Cudjoe Key, Fla., inclusion; Raccoon Key, Fla., exclusion.</i> AN ACT To designate certain national wildlife refuge lands</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>141</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–212</designator> <label leaderChar="." leaderAlign="right"><i>Fishermen’s Contingency Fund, improvement.</i> AN ACT To improve the operation of the Fishermen’s Contingency Fund established to compensate commercial fishermen for damages resulting from oil and gas exploration, development, and production in areas of the Outer Continental Shelf</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>143</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–213</designator> <label leaderChar="." leaderAlign="right"><i>Mississippi-Louisiana Rapid Rail Transit Compact, congressional consent.</i> AN ACT Granting the consent of the Congress to an interstate compact between the States of Mississippi and Louisiana establishing a commission to study the feasibility of rapid rail transit service between the two States</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>150</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–214</designator> <label leaderChar="." leaderAlign="right"><i>Military Construction Codification Act.</i> AN ACT To amend title 10, United States Code, to revise and codify the permanent provisions of law relating to military construction and military family housing</label> <label leaderChar="." leaderAlign="right">July 12, 1982</label> <target>153</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–215</designator> <label leaderChar="." leaderAlign="right"><i>Copyright law, amendment.</i> AN ACT To amend the manufacturing clause of the copyright law</label> <label leaderChar="." leaderAlign="right">July 13, 1982</label> <target>178</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–216</designator> <label leaderChar="." leaderAlign="right"><i>Urgent Supplemental Appropriations Act, 1982.</i> AN ACT Making urgent supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes</label> <label leaderChar="." leaderAlign="right">July 18, 1982</label> <target>180</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–217</designator> <label leaderChar="." leaderAlign="right"><i>Energy Policy and Conservation Act, extension.</i> AN ACT To extend the expiration date of section 252 of the Energy Policy and Conservation Act</label> <label leaderChar="." leaderAlign="right">July 19, 1982</label> <target>196<page>xiv</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–218</designator> <label leaderChar="." leaderAlign="right"><i>No Net Cost Tobacco Program Act of 1982.</i> AN ACT To provide for the operation of the tobacco price support and production adjustment program in such a manner as to result in no net cost to taxpayers, to limit increases in the support price for tobacco, and for other purposes</label> <label leaderChar="." leaderAlign="right">July 20, 1982</label> <target>197</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–219</designator> <label leaderChar="." leaderAlign="right"><i>Small Business Innovation Development Act of 1982.</i> AN ACT To amend the Small Business Act to strengthen the role of the small, innovative firms in federally funded research and development, and to utilize Federal research and development as a base for technological innovation to meet agency needs and to contribute to the growth and strength of the Nation’s economy</label> <label leaderChar="." leaderAlign="right">July 22, 1982</label> <target>217</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–220</designator> <label leaderChar="." leaderAlign="right"><i>Olympic Commemorative Coin Act.</i> AN ACT To provide for the minting of commemorative coins to support the 1984 Los Angeles Olympic Games</label> <label leaderChar="." leaderAlign="right">July 22, 1982</label> <target>222</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–221</designator> <label leaderChar="." leaderAlign="right"><i>Federal Employees Flexible and Compressed Work Schedules Act of 1982.</i> AN ACT To amend title 5, United States Code, to provide permanent authorization for Federal agencies to use flexible and compressed employee work schedules</label> <label leaderChar="." leaderAlign="right">July 23, 1982</label> <target>227</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–222</designator> <label leaderChar="." leaderAlign="right"><i>Bankruptcy, amendment.</i> AN ACT To amend title 11, United States Code, to correct technical errors, and to clarify and make substantive changes, with respect to securities and commodities</label> <label leaderChar="." leaderAlign="right">July 27, 1982</label> <target>235</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–223</designator> <label leaderChar="." leaderAlign="right"><i>Management Week in America.</i> JOINT RESOLUTION To designate the week beginning June 5, 1983, and ending June 11, 1983, as “Management Week in America”</label> <label leaderChar="." leaderAlign="right">July 27, 1982</label> <target>242</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–224</designator> <label leaderChar="." leaderAlign="right"><i>Franklin Delano Roosevelt Memorial, construction.</i> JOINT RESOLUTION To authorize and direct the Secretary of the Interior, subject to the supervision and approval of the Franklin Delano Roosevelt Memorial Commission, to proceed with the construction of the Franklin Delano Roosevelt Memorial, and for other purposes</label> <label leaderChar="." leaderAlign="right">July 28, 1982</label> <target>243</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–225</designator> <label leaderChar="." leaderAlign="right"><i>National Navaho Code Talkers Day.</i> JOINT RESOLUTION To authorize and request the President to designate August 14, 1982, as “National Navaho Code Talkers Day”</label> <label leaderChar="." leaderAlign="right">July 28, 1982</label> <target>244</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–226</designator> <label leaderChar="." leaderAlign="right"><i>Military Personnel and Civilian Employees’ Claims Act of 1964, amendments.</i> AN ACT To amend the Military Personnel and Civilian Employees’ Claims Act of 1964 to increase from $15, 000 to $25, 000 the maximum amount the United States may pay in settlement of a claim under section 3 of that Act</label> <label leaderChar="." leaderAlign="right">July 28, 1982</label> <target>245</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–227</designator> <label leaderChar="." leaderAlign="right"><i>Federal Rules of Civil Procedure, delay of effective date.</i> AN ACT To delay the effective date of proposed amendments to rule 4 of the Federal Rules of Civil Procedure</label> <label leaderChar="." leaderAlign="right">Aug. 2, 1982</label> <target>246</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–228</designator> <label leaderChar="." leaderAlign="right"><i>National Purple Heart Week.</i> JOINT RESOLUTION Authorizing and requesting the President to issue a proclamation designating the week of August 1, 1982, through August 7, 1982, as “National Purple Heart Week”</label> <label leaderChar="." leaderAlign="right">Aug. 2, 1982</label> <target>247</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–229</designator> <label leaderChar="." leaderAlign="right"><i>Energy Emergency Preparedness Act of 1982.</i> AN ACT To amend the Energy Policy and Conservation Act to extend certain authorities relating to the International Energy Program, to provide for the Nation’s energy emergency preparedness, and for other purposes</label> <label leaderChar="." leaderAlign="right">Aug. 3, 1982</label> <target>248<page>xv</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–230</designator> <label leaderChar="." leaderAlign="right"><i>U.S. magistrates; bar membership requirements, modification.</i> AN ACT To amend title 28, United States Code, to modify the bar membership requirements for United States magistrates</label> <label leaderChar="." leaderAlign="right">Aug. 6, 1982</label> <target>255</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–231</designator> <label leaderChar="." leaderAlign="right"><i>National Federation of Music Clubs, charter.</i> AN ACT To recognize the organization known as the National Federation of Music Clubs</label> <label leaderChar="." leaderAlign="right">Aug. 9, 1982</label> <target>256</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–232</designator> <label leaderChar="." leaderAlign="right"><i>Gateway National Recreation Area, improvement.</i> AN ACT To provide for the development and improvement of the recreation facilities and programs of Gateway National Recreation Area through the use of funds obtained from the development of methane gas resources within the Fountain Avenue Landfill site by the city of New York</label> <label leaderChar="." leaderAlign="right">Aug. 9, 1982</label> <target>259</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–233</designator> <label leaderChar="." leaderAlign="right"><i>El Salvador, Presidential certifications on conditions.</i> JOINT RESOLUTION With regard to Presidential certifications on conditions in El Salvador</label> <label leaderChar="." leaderAlign="right">Aug. 10, 1982</label> <target>260</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–234</designator> <label leaderChar="." leaderAlign="right"><i>American Ex-Prisoners of War, charter.</i> AN ACT To recognize the organization known as American Ex-Prisoners of War</label> <label leaderChar="." leaderAlign="right">Aug. 10, 1982</label> <target>261</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–235</designator> <label leaderChar="." leaderAlign="right"><i>National Family Week.</i> JOINT RESOLUTION To authorize and request the President to designate “National Family Week”</label> <label leaderChar="." leaderAlign="right">Aug. 16, 1982</label> <target>265</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–236</designator> <label leaderChar="." leaderAlign="right"><i>Lupus Awareness Week.</i> JOINT RESOLUTION To authorize and request the President to issue a proclamation designating October 17 through October 23, 1982, as “Lupus Awareness Week”</label> <label leaderChar="." leaderAlign="right">Aug. 17, 1982</label> <target>266</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–237</designator> <label leaderChar="." leaderAlign="right"><i>Space Shuttle test flight period.</i> JOINT RESOLUTION Concerning the successful completion of the test flight phase of the Space Shuttle program</label> <label leaderChar="." leaderAlign="right">Aug. 20, 1982</label> <target>267</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–238</designator> <label leaderChar="." leaderAlign="right"><i>Christian County, Ky., reversionary land interest, release.</i> AN ACT To direct the Secretary of Agriculture to release a reversionary interest held by the United States in certain lands located in Christian County, Kentucky, so that such lands may be used for cemetery purposes</label> <label leaderChar="." leaderAlign="right">Aug. 20, 1982</label> <target>269</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–239</designator> <label leaderChar="." leaderAlign="right"><i>National Coin Week.</i> JOINT RESOLUTION To provide for the designation of April 17 to April 23, 1983, as “National Coin Week”</label> <label leaderChar="." leaderAlign="right">Aug. 20, 1982</label> <target>271</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–240</designator> <label leaderChar="." leaderAlign="right"><i>National Disabled Veterans Week.</i> JOINT RESOLUTION Authorizing and requesting the President to proclaim “National Disabled Veterans Week”</label> <label leaderChar="." leaderAlign="right">Aug. 20, 1982</label> <target>272</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–241</designator> <label leaderChar="." leaderAlign="right"><i>Department of State, the International Communication Agency, and the Board for International Broadcasting, appropriation authorizations.</i> AN ACT To authorize appropriations for fiscal years 1982 and 1983 for the Department of State, the International Communication Agency, and the Board for International Broadcasting, and for other purposes</label> <label leaderChar="." leaderAlign="right">Aug. 24, 1982</label> <target>273</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–242</designator> <label leaderChar="." leaderAlign="right"><i>U.S. Postal Service, mail size and weight limitations; repeal.</i> AN ACT To repeal outdated size and weight limitations now imposed on the United States Postal Service</label> <label leaderChar="." leaderAlign="right">Aug. 24, 1982</label> <target>300</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–243</designator> <label leaderChar="." leaderAlign="right"><i>Mount St. Helens National Volcanic Monument, Wash., designation.</i> AN ACT To designate the Mount St. Helens National Volcanic Monument in the State of Washington, and for other purposes</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>301</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–244</designator> <label leaderChar="." leaderAlign="right"><i>Potato Research and Promotion Act Amendments of 1982.</i> AN ACT To amend the Potato Research and Promotion Act</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>310<page>xvi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–245</designator> <label leaderChar="." leaderAlign="right"><i>Historic Congressional Cemetery, Washington, D.C., preservation.</i> AN ACT Relating to the preservation of the historic Congressional Cemetery in the District of Columbia for the inspiration and benefit of the people of the United States</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>313</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–246</designator> <label leaderChar="." leaderAlign="right"><i>Fred Waring; Mrs. Joe Louis; and Louis L’Amour, gold medals.</i> AN ACT To award special congressional gold medals to Fred Waring, the widow of Joe Louis, and Louis L’Amour</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>315</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–247</designator> <label leaderChar="." leaderAlign="right"><i>Patent and Trademark Office, appropriation authorization.</i> AN ACT To authorize appropriations to the Patent and Trademark Office in the Department of Commerce, and for other purposes</label> <label leaderChar="." leaderAlign="right">Aug. 27, 1982</label> <target>317</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–248</designator> <label leaderChar="." leaderAlign="right"><i>Tax Equity and Fiscal Responsibility Act of 1982.</i> AN ACT To provide for tax equity and fiscal responsibility, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 3, 1982</label> <target>324</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–249</designator> <label leaderChar="." leaderAlign="right"><i>International Safe Container Act, amendment.</i> AN ACT To amend the International Safe Container Act</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>708</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–250</designator> <label leaderChar="." leaderAlign="right"><i>Crater Lake National Park, Oreg., boundary corrections.</i> AN ACT To correct the boundary of Crater Lake National Park in the State of Oregon, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>709</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–251</designator> <label leaderChar="." leaderAlign="right"><i>Veterans’ Administration Health-Care Programs Improvement and Extension Act of 1982.</i> AN ACT To amend title 38, United States Code, to enhance recruitment and retention by the Veterans’ Administration of nurses and certain other health-care personnel, to improve the Veterans’ Administration Health Professional Scholarship Program and certain aspects of other Veterans’ Administration health-care programs, and to extend certain expiring Veterans’ Administration health-care programs; and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>711</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–252</designator> <label leaderChar="." leaderAlign="right"><i>Department of Defense Authorization Act, 1983.</i> AN ACT To authorize appropriations for fiscal year 1983 for the Armed Forces for procurement, for research, development, test, and evaluation, and for operation and maintenance, to prescribe personnel strengths for such fiscal year for the Armed Forces and for civilian employees of the Department of Defense, to authorize appropriations for such fiscal year for civil defense, to authorize supplemental appropriations for fiscal year 1982, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>718</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–253</designator> <label leaderChar="." leaderAlign="right"><i>Omnibus Budget Reconciliation Act of 1982.</i> AN ACT To provide for reconciliation pursuant to the first concurrent resolution on the budget for fiscal year 1983 (S. Con. Res. 92, Ninety-seventh Congress)</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>763</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–254</designator> <label leaderChar="." leaderAlign="right"><i>1984 Louisiana World Exposition; U.S. participation.</i> AN ACT To provide for the participation of the United States in the 1984 Louisiana World Exposition to be held in New Orleans, Louisiana, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>808</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–255</designator> <label leaderChar="." leaderAlign="right"><i>Federal Managers’ Financial Integrity Act of 1982.</i> AN ACT To amend the Accounting and Auditing Act of 1950 to require ongoing evaluations and reports on the adequacy of the systems of internal accounting and administrative control of each executive agency, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>814</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–256</designator> <label leaderChar="." leaderAlign="right"><i>Patent and trademark laws and Civil Rights of Institutionalized Persons Act, amendments.</i> AN ACT To make technical and conforming changes in the patent and trademark laws and in the Civil Rights of Institutionalized Persons Act</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>816<page>xvii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–257</designator> <label leaderChar="." leaderAlign="right"><i>Supplemental Appropriations Act, 1982.</i> AN ACT Making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 10, 1982</label> <target>818</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–258</designator> <label leaderChar="." leaderAlign="right"><i>Money and Finance, enactment as title 31, United States Code.</i> AN ACT To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, as title 31, United States Code, “Money and Finance”</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>877</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–259</designator> <label leaderChar="." leaderAlign="right"><i>Communications Act 1934, amendment.</i> AN ACT To amend the Communications Act of 1934, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>1087</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–260</designator> <label leaderChar="." leaderAlign="right"><i>Smithsonian Institution.</i> JOINT RESOLUTION To provide for the appointment of Nancy Hanks as a citizen regent of the Board of Regents of the Smithsonian Institution</label> <label leaderChar="." leaderAlign="right">Sept. 18, 1982</label> <target>1101</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–261</designator> <label leaderChar="." leaderAlign="right"><i>Bus Regulatory Reform Act of 1982.</i> AN ACT To amend subtitle IV of title 49, United States Code, to provide for more effective regulation of motor carriers of passengers</label> <label leaderChar="." leaderAlign="right">Sept. 20, 1982</label> <target>1102</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–262</designator> <label leaderChar="." leaderAlign="right"><i>Railway labor-management dispute, resolution.</i> JOINT RESOLUTION To provide for resolution of the single outstanding issue in the current railway labor-management dispute, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 22, 1982</label> <target>1130</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–263</designator> <label leaderChar="." leaderAlign="right"><i>Law Revision Counsel of the House of Representatives; use of frank for official mail.</i> AN ACT To authorize the use of the frank for official mail sent by the Law Revision Counsel of the House of Representatives</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>1132</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–264</designator> <label leaderChar="." leaderAlign="right"><i>Permanent Committee for the Oliver Wendell Holmes Devise, interest adjustment.</i> AN ACT To amend the Act to establish a Permanent Committee for the Oliver Wendell Holmes Devise, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>1133</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–265</designator> <label leaderChar="." leaderAlign="right"><i>National Cystic Fibrosis Week.</i> JOINT RESOLUTION To authorize and request the President to designate the week of September 19 through 25, 1982, as “National Cystic Fibrosis Week”</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>1134</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–266</designator> <label leaderChar="." leaderAlign="right"><i>National Sewing Month.</i> JOINT RESOLUTION To designate September 1982 as “National Sewing Month”</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>1135</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–267</designator> <label leaderChar="." leaderAlign="right"><i>Pretrial Services Act of 1982.</i> AN ACT To amend chapter 207 of title 18, United States Code, relating to pretrial services</label> <label leaderChar="." leaderAlign="right">Sept. 27, 1982</label> <target>1136</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–268</designator> <label leaderChar="." leaderAlign="right"><i>City of Hoboken, N.J.; transfer of certain Federal property.</i> AN ACT Transferring certain Federal property to the city of Hoboken, New Jersey</label> <label leaderChar="." leaderAlign="right">Sept. 27, 1982</label> <target>1140</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–269</designator> <label leaderChar="." leaderAlign="right"><i>Intelligence and intelligence-related activities, appropriations authorization.</i> AN ACT To authorize appropriations for fiscal year 1983 for intelligence and intelligence-related activities of the United States Government, for the Intelligence Community Staff, for the Central Intelligence Agency Retirement and Disability System, to authorize supplemental appropriations for fiscal year 1982 for the intelligence and intelligence-related activities of the United States Government, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 27, 1982</label> <target>1142</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–270</designator> <label leaderChar="." leaderAlign="right"><i>Public debt limit, temporary increase.</i> JOINT RESOLUTION To provide for a temporary increase in the public debt limit</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>1156</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–271</designator> <label leaderChar="." leaderAlign="right"><i>Virgin Islands Nonimmigrant Alien Adjustment Act of 1982.</i> AN ACT To authorize the granting of permanent residence status to certain nonimmigrant aliens residing in the Virgin Islands of the United States, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>1157<page>xviii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–272</designator> <label leaderChar="." leaderAlign="right"><i>Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1983.</i> AN ACT Making appropriations for the Department of Housing and Urban Development, and for sundry independent agencies, boards, commissions, corporations, and offices for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>1160</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–273</designator> <label leaderChar="." leaderAlign="right"><i>WEB Rural Water Development Project.</i> AN ACT To authorize the Secretary of the Interior to proceed with development of the WEB pipeline, to provide for the study of South Dakota water projects to be developed in lieu of the Oahe and Pollock-Herreid irrigation projects, and to make available Missouri basin pumping power to projects authorized by the Flood Control Act of 1944 to receive such power</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>1181</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–274</designator> <label leaderChar="." leaderAlign="right"><i>Community Services Block Grant Act, amendment.</i> AN ACT To amend the Community Services Block Grant Act to clarify the authority of the Secretary of Health and Human Services to designate community action agencies for certain community action programs administered by the Secretary for fiscal year 1982, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>1183</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–276</designator> <label leaderChar="." leaderAlign="right"><i>Emergency Fund Act, amendment.</i> AN ACT To amend the Emergency Fund Act (Act of June 26, 1948, 62 Stat 1052)</label> <label leaderChar="." leaderAlign="right">Oct. 1, 1982</label> <target>1185</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–276</designator> <label leaderChar="." leaderAlign="right"><i>Continuing appropriations for fiscal year 1983.</i> JOINT RESOLUTION Making continuing appropriations for the fiscal year 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 2, 1982</label> <target>1186</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–277</designator> <label leaderChar="." leaderAlign="right"><i>National Alzheimer’s Disease Week.</i> JOINT RESOLUTION To provide for the designation of the week beginning on November 21, 1982, as “National Alzheimer’s Disease Week”</label> <label leaderChar="." leaderAlign="right">Oct. 4, 1982</label> <target>1206</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–278</designator> <label leaderChar="." leaderAlign="right"><i>New Hampshire and Vermont compact.</i> AN ACT Granting the consent of Congress to the compact between the States of New Hampshire and Vermont concerning solid waste</label> <label leaderChar="." leaderAlign="right">Oct. 4, 1982</label> <target>1207</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–279</designator> <label leaderChar="." leaderAlign="right"><i>National Respiratory Therapy Week.</i> JOINT RESOLUTION Designating the week of November 7 through November 13, 1982, as “National Respiratory Therapy Week”</label> <label leaderChar="." leaderAlign="right">Oct. 4, 1982</label> <target>1210</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–280</designator> <label leaderChar="." leaderAlign="right"><i>Year of the Bible.</i> JOINT RESOLUTION Authorizing and requesting the President to proclaim 1983 as the “Year of the Bible”</label> <label leaderChar="." leaderAlign="right">Oct. 4, 1982</label> <target>1211</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–281</designator> <label leaderChar="." leaderAlign="right"><i>Dr. Robert H. Goddard Day.</i> JOINT RESOLUTION To provide for the designation of October 5, 1982, as Dr. Robert H. Goddard Day</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>1212</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–282</designator> <label leaderChar="." leaderAlign="right"><i>World Food Day.</i> JOINT RESOLUTION To authorize and request the President to designate October 16, 1982, as “World Food Day”</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>1213</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–283</designator> <label leaderChar="." leaderAlign="right"><i>Cibola National Forest, N. Mex.; land exchange and boundary extension.</i> AN ACT To further amend the boundary of the Cibola National Forest to allow an exchange of lands with the city of Albuquerque, New Mexico</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>1215</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–284</designator> <label leaderChar="." leaderAlign="right"><i>National Schoolbus Safety Week of 1982.</i> JOINT RESOLUTION Authorizing and requesting the President to issue a proclamation designating the period from October 3, 1982, through October 9, 1982, as “National Schoolbus Safety Week of 1982”</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>1218</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–285</designator> <label leaderChar="." leaderAlign="right"><i>Crimes against governmental officials, penalties.</i> AN ACT To amend sections 351 and 1751 of title 18 of the United States Code to provide penalties for crimes against Cabinet officers Supreme Court Justices, and Presidential staff members, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 6, 1982</label> <target>1219<page>xix</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–286</designator> <label leaderChar="." leaderAlign="right"><i>National Bureau of Standards Authorization Act for Fiscal Year 1982.</i> AN ACT To authorize appropriations to the Secretary of Commerce for the programs of the National Bureau of Standards for fiscal year 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 6, 1982</label> <target>1222</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–287</designator> <label leaderChar="." leaderAlign="right"><i>Navajo Tribe, land exchange.</i> AN ACT To authorize the exchange of certain land held by the Navajo Tribe and the Bureau of Land Management, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 6, 1982</label> <target>1225</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–288</designator> <label leaderChar="." leaderAlign="right"><i>Washoe Tribe of Nevada-California lands in trust; other lands, transfer to U.S. Forest Service.</i> AN ACT To declare that the United States holds certain lands in trust for the Washoe Tribe of Nevada and California and to transfer certain other lands to the administration of the United States Forest Service</label> <label leaderChar="." leaderAlign="right">Oct. 6, 1982</label> <target>1227</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–289</designator> <label leaderChar="." leaderAlign="right"><i>Housing and community development, extension of insurance programs.</i> JOINT RESOLUTION To provide for the temporary extension of certain insurance programs relating to housing and community development, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 6, 1982</label> <target>1230</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–290</designator> <label leaderChar="." leaderAlign="right"><i>Export trade services, expansion.</i> AN ACT To encourage exports by facilitating the formation and operation of export trading companies, export trade associations, and the expansion of export trade services generally</label> <label leaderChar="." leaderAlign="right">Oct. 8, 1982</label> <target>1233</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–291</designator> <label leaderChar="." leaderAlign="right"><i>Victim and Witness Protection Act of 1982.</i> AN ACT To provide additional protections and assistance to victims and witnesses in Federal cases</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1248</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–292</designator> <label leaderChar="." leaderAlign="right"><i>Missing Children Act.</i> AN ACT To amend title 28, United States Code, to require the Attorney General to acquire and exchange information to assist Federal, State, and local officials in the identification of certain deceased individuals and in the location of missing persons (including unemancipated persons)</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1259</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–293</designator> <label leaderChar="." leaderAlign="right"><i>Buffalo Bill Dam and Reservoir, Shoshone project, Pick-Sloan Missouri Basin program, Wyo.</i> AN ACT To authorize the Secretary of the Interior to construct, operate, and maintain modifications of the existing Buffalo Bill Dam and Reservoir, Shoshone project, Pick-Sloan Missouri Basin program, Wyoming, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1261</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–294</designator> <label leaderChar="." leaderAlign="right"><i>National Newspaper Carriers Appreciation Day.</i> JOINT RESOLUTION Designating October 16, 1982, as “National Newspaper Carriers Appreciation Day”</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1286</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–295</designator> <label leaderChar="." leaderAlign="right"><i>United States Code, titles 10, U, 37, and 38, amendments.</i> AN ACT To amend titles 10, 14, 37, and 38, United States Code, to codify recent law and to improve the Code</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1287</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–296</designator> <label leaderChar="." leaderAlign="right"><i>Lanham Trademark Act, amendment.</i> AN ACT To amend the Lanham Trademark Act to prohibit any State from requiring that a registered trademark be altered for use within such State, and to encourage private enterprise with special emphasis on the preservation of small business</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1316</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–297</designator> <label leaderChar="." leaderAlign="right"><i>Threats against former Presidents and certain other persons, criminal penalty.</i> AN ACT To amend title 18, United States Code, to provide a criminal penalty for threats against former Presidents, major Presidential candidates, and certain other persons protected by the Secret Service, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1317</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–298</designator> <label leaderChar="." leaderAlign="right"><i>Anti-Arson Act of 1982.</i> AN ACT To amend title 18, United States Code, to clarify the applicability of offenses involving explosives and fire</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1319<page>xx</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–299</designator> <label leaderChar="." leaderAlign="right"><i>Plaque honoring Joseph Rosenthal, United States Marine Corps War Memorial.</i> JOINT RESOLUTION To require the Secretary of the Interior to place a plaque at the United States Marine Corps War Memorial honoring Joseph Rosenthal, photographer of the scene depicted by the memorial</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>1320</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–300</designator> <label leaderChar="." leaderAlign="right"><i>Job Training Partnership Act.</i> AN ACT To provide for a job training program and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 13, 1982</label> <target>1322</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–301</designator> <label leaderChar="." leaderAlign="right"><i>Student Financial Assistance Technical Amendments Act of 1982.</i> AN ACT To require a separate family contribution schedule for Pell Grants for academic years 1983–1984 and 1984–1985, to establish restrictions upon the contents of such schedule, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 13, 1982</label> <target>1400</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–302</designator> <label leaderChar="." leaderAlign="right"><i>Arkansas Forestry Commission; certain lands, conveyance.</i> AN ACT To direct the Secretary of Agriculture to release on behalf of the United States a reversionary interest in certain lands conveyed to the Arkansas Forestry Commission, and to direct the Secretary of the Interior to convey certain mineral interests of the United States in such lands to such Commission</label> <label leaderChar="." leaderAlign="right">Oct. 13, 1982</label> <target>1407</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–303</designator> <label leaderChar="." leaderAlign="right"><i>Securities and Exchange Commission, jurisdiction clarification.</i> AN ACT To clarify the jurisdiction of the Securities and Exchange Commission and the definition of security, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 13, 1982</label> <target>1409</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–304</designator> <label leaderChar="." leaderAlign="right"><i>Endangered Species Act Amendments of 1982.</i> AN ACT To authorize appropriations to carry out the provisions of the Endangered Species Act of 1973 for fiscal years 1983, 1984, and 1985, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 13, 1982</label> <target>1411</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–305</designator> <label leaderChar="." leaderAlign="right"><i>Gallatin National Forest, land conveyance.</i> AN ACT To authorize the Secretary of Agriculture to convey certain lands in the Gallatin National Forest, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1428</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–306</designator> <label leaderChar="." leaderAlign="right"><i>Veterans’ Compensation, Education, and Employment Amendments of 1982.</i> AN ACT To amend title 38, United States Code, to increase the rates of disability compensation for disabled veterans, to increase the rates of dependency and indemnity compensation for surviving spouses and children, and to modify and improve the educational assistance programs administered by the Veterans’ Administration and the veterans’ employment programs administered by the Department of Labor; and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1429</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–307</designator> <label leaderChar="." leaderAlign="right"><i>Migratory-bird hunting and conservation stamp contest.</i> AN ACT To amend the Act of March 16, 1934, as amended, to credit entrance fees for the migratorybird hunting and conservation stamp contest to the account which pays for the administration of the contest</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1450</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–308</designator> <label leaderChar="." leaderAlign="right"><i>Certain persons protected by U.S. Secret Service; protection zones, establishment.</i> AN ACT To amend chapter 84, section 1752 of title 18, United States Code, to authorize the Secretary of the Tresisury to establish zones of protection for certain persons protected by the United States Secret Service</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1451</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–309</designator> <label leaderChar="." leaderAlign="right"><i>Aviation insurance program, extension.</i> AN ACT To extend the aviation insurance program for five years</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1453</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–310</designator> <label leaderChar="." leaderAlign="right"><i>Wolf Trap Farm Park Act.</i> AN ACT To provide financial assistance to the Wolf Trap Foundation for the Performing Arts for reconstruction of the Filene Center in Wolf Trap Farm Park, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1455<page>xxi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–311</designator> <label leaderChar="." leaderAlign="right"><i>Connecticut; release of U.S. interest in certain land.</i> AN ACT To direct the Secretary of Agriculture to release on behalf of the United States a reversionary interest in certain land previously conveyed to the State of Connecticut</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1459</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–312</designator> <label leaderChar="." leaderAlign="right"><i>U.S. Department of Agriculture, certain employees given right to carry firearms for self-protection.</i> AN ACT To authorize certain employees of the United States Department of Agriculture charged with the enforcement of animal quarantine laws to carry firearms for self-protection and to improve the quality of table grapes for marketing in the United States</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1461</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–313</designator> <label leaderChar="." leaderAlign="right"><i>Education Consolidation and Improvement Act of 1981, amendment.</i> AN ACT To authorize the use of education block grant funds to teach the principles of citizenship</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1462</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–314</designator> <label leaderChar="." leaderAlign="right"><i>Federal buildings, designations.</i> AN ACT To designate the building known as the Federal Building and United States Courthouse in Greenville, South Carolina, as the “Clement F. Haynsworth, Jr., Federal Building”, the building known as the Quincy Post Office in Quincy, Massachusetts, as the “James A. Burke Post Office”, and the United States Post Office Building in Portsmouth, Ohio, as the “William H. Harsha United States Post Office Building”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1463</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–315</designator> <label leaderChar="." leaderAlign="right"><i>Head Start Awareness Month.</i> JOINT RESOLUTION To provide for the designation of the month of October 1982, as “Head Start Awareness Month”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1464</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–316</designator> <label leaderChar="." leaderAlign="right"><i>National Home Health Care Week.</i> JOINT RESOLUTION To designate the week beginning November 28 through December 4, 1982, as “National Home Health Care Week”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1465</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–317</designator> <label leaderChar="." leaderAlign="right"><i>Myasthenia Gravis Awareness Week.</i> JOINT RESOLUTION To provide for the designation of the week of October 17 through October 23, 1982, as “Myasthenia Gravis Awareness Week”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1466</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–318</designator> <label leaderChar="." leaderAlign="right"><i>National Agriculture Day.</i> JOINT RESOLUTION To proclaim March 21, 1983, as “National Agriculture Day”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1467</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–319</designator> <label leaderChar="." leaderAlign="right"><i>National Spinal Cord Injury Month.</i> JOINT RESOLUTION To provide for the designation of the month of October 1982, as “National Spinal Cord Injury Month”</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>1468</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–320</designator> <label leaderChar="." leaderAlign="right"><i>Garn-St. Germain Depository Institutions Act of 1983.</i> AN ACT To revitalize the housing industry by strengthening the financial stability of home mortgage lending institutions and ensuring the availability of home mortgage loans</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1469</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–321</designator> <label leaderChar="." leaderAlign="right"><i>Military Construction Authorization Act, 1983.</i> AN ACT To authorize certain construction at military installations for fiscal year 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1549</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–322</designator> <label leaderChar="." leaderAlign="right"><i>Coast Guard, appropriation authorization for fiscal years 1983 and 1984.</i> AN ACT To authorize appropriations for the Coast Guard for fiscal years 1983 and 1984, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1581</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–323</designator> <label leaderChar="." leaderAlign="right"><i>Military Construction Appropriation Act, 1983.</i> AN ACT Making appropriations for military construction for the Department of Defense for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1591<page>xxii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–324</designator> <label leaderChar="." leaderAlign="right"><i>National Aeronautics and Space Administration Authorization Act, 1983.</i> AN ACT To authorize appropriations to the National Aeronautics and Space Administration for research and development, construction of facilities, and research and program management, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1597</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–325</designator> <label leaderChar="." leaderAlign="right"><i>International Carriage of Perishable Foodstuffs Act.</i> AN ACT To authorize the Secretary of Agriculture to implement the Agreement on the International Carriage of Perishable Foodstuffs and on the Special Equipment to be Used for Such Carriage (ATP), and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1603</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–326</designator> <label leaderChar="." leaderAlign="right"><i>Consolidated Federal Funds Report Act of 1982.</i> AN ACT To require the Director of the Office of Management and Budget to prepare an annual report consolidating the available data on the geographic distribution of Federal funds, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1607</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–327</designator> <label leaderChar="." leaderAlign="right"><i>Federal-Aid Highway Act of 1982.</i> AN ACT To authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1611</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–328</designator> <label leaderChar="." leaderAlign="right"><i>District of Columbia Self-Government and Governmental Reorganization Act, amendment.</i> AN ACT To amend the District of Columbia Self-Government and Governmental Reorganization Act to allow the issuance of revenue bonds to finance college and university programs which provide student educational loans</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1614</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–329</designator> <label leaderChar="." leaderAlign="right"><i>Mary McLeod Bethune Council House, D.C.; national historic site, designation.</i> AN ACT To designate the Mary McLeod Bethune Council House in Washington, District of Columbia, as a national historic site, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1615</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–330</designator> <label leaderChar="." leaderAlign="right"><i>Administrative Conference Act, amendment.</i> AN ACT To amend the Administrative Conference Act, by authorizing appropriations therefor</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1618</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–331</designator> <label leaderChar="." leaderAlign="right"><i>Motor Vehicle Safety and Cost Savings Authorization Act of 1982.</i> AN ACT To amend the National Traffic and Motor Vehicle Safety Act of 1966 and the Motor Vehicle Information and Cost Savings Act to authorize appropriations for fiscal years 1983, 1984, and 1985, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1619</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–332</designator> <label leaderChar="." leaderAlign="right"><i>Economy Act, amendment.</i> AN ACT To amend the Economy Act to provide that all departments and agencies may obtain materials or services from other agencies by contract, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1622</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–333</designator> <label leaderChar="." leaderAlign="right"><i>Protection Island National Wildlife Refuge Act.</i> AN ACT To establish the Protection Island National Wildlife Refuge, Jefferson County, State of Washington</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1623</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–334</designator> <label leaderChar="." leaderAlign="right"><i>District of Columbia Self-Government and Governmental Reorganization Act, amendment.</i> AN ACT To amend the District of Columbia Self-Government and Governmental Reorganization Act to increase the amount authorized to be appropriated as the annual Federal payment to the District of Columbia</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1626</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–335</designator> <label leaderChar="." leaderAlign="right"><i>Acadia National Park, Maine, boundary establishment.</i> AN ACT Relating to the establishment of a permanent boundary for that portion of the Acadia National Park as lies within the town of Isle au Haut, Maine</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1627</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–336</designator> <label leaderChar="." leaderAlign="right"><i>Defense Production Act of 1950, extension.</i> AN ACT To extend the expiration date of the Defense Production Act of 1950</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1630<page>xxiii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–337</designator> <label leaderChar="." leaderAlign="right"><i>Military retirees and dependents, medical facilities.</i> AN ACT To amend title 10, United States Code, to provide additional standards for determining the amount of space to be programed for military retirees and their dependents in medical facilities of the uniformed services, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1681</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–338</designator> <label leaderChar="." leaderAlign="right"><i>Platte River, Nebr.; Federal-State study.</i> AN ACT To authorize the Secretary of the Interior to participate with the State of Nebraska in studies of Platte River water resource use and development, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1633</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–339</designator> <label leaderChar="." leaderAlign="right"><i>Arms Control and Disarmament Amendments Act of 1982.</i> AN ACT To authorize appropriations under the Arms Control and Disarmament Act, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1635</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–340</designator> <label leaderChar="." leaderAlign="right"><i>Alaska, certain lands, conveyance.</i> AN ACT To provide for the conveyance of certain lands in Alaska comprising trade and trade manufacturing site A–056802 without regard to the eighty-rod limitation provided by existing law</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1637</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–341</designator> <label leaderChar="." leaderAlign="right"><i>Capitol Reef National Park, grazing phaseout study.</i> AN ACT To provide for a study of grazing phaseout at Capitol Reef National Park, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–342</designator> <label leaderChar="." leaderAlign="right"><i>Nine naval vessels, transfer to certain foreign governments.</i> AN ACT To authorize the transfer of nine naval vessels to certain foreign governments</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1641</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–343</designator> <label leaderChar="." leaderAlign="right"><i>National Drunk and Drugged Driving Awareness Week.</i> JOINT RESOLUTION To provide for the designation of the week of December 12, 1982, through December 18, 1982, as “National Drunk and Drugged Driving Awareness Week”</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1643</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–344</designator> <label leaderChar="." leaderAlign="right"><i>Certain restricted Indian land, Kans., partitioning.</i> AN ACT To provide for the partitioning of certain restricted Indian land in the State of Kansas</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1645</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–345</designator> <label leaderChar="." leaderAlign="right"><i>Lake Oswego, Oreg., hydroelectric facility.</i> AN ACT To exempt the Lake Oswego, Oregon, hydroelectric facility from part I of the Federal Power Act (Act of June 10, 1920) as amended, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1646</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–346</designator> <label leaderChar="." leaderAlign="right"><i>Office of the Architect of the Capitol and Botanic Garden, training.</i> AN ACT To amend title 5, United States Code, to provide training opportunities for employees under the Office of the Architect of the Capitol and the Botanic Garden, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>1647</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–347</designator> <label leaderChar="." leaderAlign="right"><i>Fish and Wildlife Act of 1956, amendment.</i> AN ACT To extend until October 1, 1983, the authority and authorization of appropriations for certain programs under the Fish and Wildlife Act of 1956</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1652</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–348</designator> <label leaderChar="." leaderAlign="right"><i>Coastal Barrier Resources Act.</i> AN ACT To protect and conserve fish and wildlife resources, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1653</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–349</designator> <label leaderChar="." leaderAlign="right"><i>National Housing Week.</i> JOINT RESOLUTION To designate “National Housing Week”</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1660</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–350</designator> <label leaderChar="." leaderAlign="right"><i>Environmental Quality, Office and Council appropriation authorization, fiscal years 1982–1984.</i> AN ACT To authorize appropriations for the operations of the Office of Environmental Quality and the Council on Environmental Quality during fiscal years 1982, 1983, and 1984, and withdraw certain lands within the Mount Baker-Snoqualmie National Forest from leasing under mineral and geothermal leasing laws</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1661<page>xxiv</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–351</designator> <label leaderChar="." leaderAlign="right"><i>Convention on the Physical Protection of Nuclear Material Implementation Act of 1982.</i> AN ACT To amend title 18 of the United States Code to implement the Convention on the Physical Protection of Nuclear Material, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1663</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–352</designator> <label leaderChar="." leaderAlign="right"><i>Perishable Agricultural Commodities Act, 1930, amendment.</i> AN ACT To amend the Perishable Agricultural Commodities Act, 1930, to require the Secretary of Agriculture to accept the payment of monetary penalties for certain admitted and infrequent violations involving misrepresentation under such Act, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>1667</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–353</designator> <label leaderChar="." leaderAlign="right"><i>National Diabetes Month.</i> JOINT RESOLUTION To designate the month of November 1982, as “National Diabetes Month”</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>1668</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–354</designator> <label leaderChar="." leaderAlign="right"><i>Subchapter S Revision Act of 1982.</i> AN ACT To revise subchapter S of the Internal Revenue Code of 1954 (relating to small business corporations)</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>1669</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–355</designator> <label leaderChar="." leaderAlign="right"><i>National Christmas Seal Month.</i> JOINT RESOLUTION To designate the month of November 1982 as “National Christmas Seal Month”</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>1701</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–356</designator> <label leaderChar="." leaderAlign="right"><i>Indiana Dunes National Lakeshore, land conveyance.</i> AN ACT To authorize the Secretary of the Interior to acquire by exchange certain lands within the Indiana Dunes National Lakeshore in the State of Indiana</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>1703</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–357</designator> <label leaderChar="." leaderAlign="right"><i>United States insular areas, appropriation authorization.</i> AN ACT To authorize appropriations for certain insular areas of the United States, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>1705</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–358</designator> <label leaderChar="." leaderAlign="right"><i>Surplus Agricultural Commodities Disposal Act of 1982.</i> AN ACT To authorize the Commodity Credit Corporation to process its accumulated stocks of agricultural commodities into liquid fuels and agricultural commodity byproducts, and for the disposition thereof, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 21, 1982</label> <target>1714</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–359</designator> <label leaderChar="." leaderAlign="right"><i>Immigration and Nationality Act, amendment; certain children of U.S. citizens, admission.</i> AN ACT To amend the Immigration and Nationality Act to provide preferential treatment in the admission of certain children of United States citizens</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>1716</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–360</designator> <label leaderChar="." leaderAlign="right"><i>Certain surplus vessels for health services to developing countries.</i> AN ACT To set aside certain surplus vessels for use in the provision of health and other humanitarian services to developing countries</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>1718</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–361</designator> <label leaderChar="." leaderAlign="right"><i>Sleeping Bear Dunes National Lakeshore, Mich.</i> AN ACT To amend sections 10 and 11 of the Act of October 21, 1970 (Public Law 91–479; 16 U.S.C. 460x), entitled “An Act to establish in the State of Michigan the Sleeping Bear Dunes National Lakeshore, and for other purposes”</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>1720</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–362</designator> <label leaderChar="." leaderAlign="right"><i>Miscellaneous Revenue Act of 1982.</i> AN ACT To reduce the amount of LIFO recapture in the case of certain plans of liquidation adopted during 1982, to make adjustments in the net operating loss carryback and carryforward rules for the Federal National Mortgage Association, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1726</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–363</designator> <label leaderChar="." leaderAlign="right"><i>Refugee Assistance Amendments of 1982.</i> AN ACT To amend chapter 2 of title IV of the Immigration and Nationality Act to extend for one year the authorization of appropriations for refugee assistance, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1734<page>xxv</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–364</designator> <label leaderChar="." leaderAlign="right"><i>Alcohol traffic safety programs, national driver register.</i> AN ACT To amend title 23, United States Code, to encourage the establishment by States of effective alcohol traffic safety programs and to require the Secretary of Transportation to administer a national driver register to assist State driver licensing officials in electronically exchanging information regarding the motor vehicle driving records of certain individuals</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1738</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–365</designator> <label leaderChar="." leaderAlign="right"><i>Debt Collection Act of 1982.</i> AN ACT To increase the efficiency of Government-wide efforts to collect debts owed the United States and to provide additional procedures for the collection of debts owed the United States</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1749</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–366</designator> <label leaderChar="." leaderAlign="right"><i>Copyright Office fees, amendment.</i> AN ACT To amend title 17 of the United States Code with respect to the fees of the Copyright Office, and for other purposes</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1759</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–367</designator> <label leaderChar="." leaderAlign="right"><i>White House Conference Productivity Act.</i> AN ACT To establish a White House Conference on Productivity</label> <label leaderChar="." leaderAlign="right">Oct. 25, 1982</label> <target>1761</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–368</designator> <label leaderChar="." leaderAlign="right"><i>Fiorello H. La Guardia Memorial Day.</i> JOINT RESOLUTION Designating December 11, 1982, as “Fiorello H. La Guardia Memorial Day”</label> <label leaderChar="." leaderAlign="right">Dec. 17, 1982</label> <target>1764</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–369</designator> <label leaderChar="." leaderAlign="right"><i>Department of Transportation and Related Agencies Appropriations Act, 1983.</i> AN ACT Making appropriations for the Department of Transportation and related agencies for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 18, 1982</label> <target>1765</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–370</designator> <label leaderChar="." leaderAlign="right"><i>Agriculture, rural development, and related agencies appropriations, 1983.</i> AN ACT Making appropriations for Agriculture, Rural Development, and Related Agencies programs for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 18, 1982</label> <target>1787</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–371</designator> <label leaderChar="." leaderAlign="right"><i>Wyandot Tribe of Indians of Oklahoma, distribution and use of funds.</i> AN ACT To provide for the use and distribution of funds to the Wyandot Tribe of Indians in docket 139 before the Indian Claims Commission and docket 141 before the United States Court of Claims, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>1813</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–372</designator> <label leaderChar="." leaderAlign="right"><i>Shawnee Tribe of Indians of Oklahoma, distribution and use of funds.</i> AN ACT To provide for the use and distribution of the funds awarded to the Shawnee Tribe of Indians in dockets 64, 335, and 338 by the Indian Claims Commission and docket 64–A by the United States Court of Claims, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>1815</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–373</designator> <label leaderChar="." leaderAlign="right"><i>Colorado River Basin Project Act, amendment.</i> AN ACT To amend title III of the Colorado River Basin Project Act, Public Law 90–537 (82 Stat 885), as amended by Public Law 95–578 (92 Stat 2471), and Public Law 96–375 (94 Stat 1505)</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>1817</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–374</designator> <label leaderChar="." leaderAlign="right"><i>John Sack cabin, Targhee National Forest, Idaho.</i> AN ACT To provide for protection of the John Sack cabin, Targhee National Forest in the State of Idaho</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>1818</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–375</designator> <label leaderChar="." leaderAlign="right"><i>Congressional Reports Elimination Act of 1982.</i> AN ACT To discontinue or amend certain requirements for agency reports to Congress</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>1819</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–376</designator> <label leaderChar="." leaderAlign="right"><i>Miami Tribe of Oklahoma and Indiana Indians, judgment funds, distribution.</i> AN ACT To provide for the use and disposition of Miami Indians judgment funds in dockets 124–B and 254 before the United States Court of Claims, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>1828<page>xxvi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–377</designator> <label leaderChar="." leaderAlign="right"><i>Continuing appropriations for fiscal year 1983.</i> JOINT RESOLUTION Making further continuing appropriations and providing for productive employment for the fiscal year 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>1830</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–378</designator> <label leaderChar="." leaderAlign="right"><i>District of Columbia Appropriation Act, 1983.</i> AN ACT Making appropriations for the government of the District of Columbia and other activities chargeable in whole or in part against the revenues of said District for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1925</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–379</designator> <label leaderChar="." leaderAlign="right"><i>U.S. Capitol Grounds, additional areas.</i> AN ACT To amend Public Law 96–432 relating to the United States Capitol Grounds</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1935</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–380</designator> <label leaderChar="." leaderAlign="right"><i>Federal personal property, donation for civil defense.</i> AN ACT To authorize the Administrator of General Services to donate to State and local governments certain Federal personal property loaned to them for civil defense use, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1936</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–381</designator> <label leaderChar="." leaderAlign="right"><i>Robert B. Griffith Water Project, designation.</i> AN ACT To designate the southern Nevada water project the “Robert B. Griffith Water Project”</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1937</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–382</designator> <label leaderChar="." leaderAlign="right"><i>Indian Mineral Development Act of 1982.</i> AN ACT To permit Indian tribes to enter into certain agreements for the disposition of tribal mineral resources, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1938</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–383</designator> <label leaderChar="." leaderAlign="right"><i>Robert F. Henry Lock and Dam, designation.</i> AN ACT To designate the lock and dam known as the Jones Bluff Lock and Dam, located on the Alabama River, as the “Robert F. Henry Lock and Dam”</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1941</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–384</designator> <label leaderChar="." leaderAlign="right"><i>Charles C. Deam Wilderness, Hossier National Forest, Ind., establishment.</i> AN ACT To establish the Charles C. Deam Wilderness in the Hossier National Forest, Indiana</label> <label leaderChar="." leaderAlign="right">Dec. 22, 1982</label> <target>1942</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–385</designator> <label leaderChar="." leaderAlign="right"><i>Cherokee Nation of Oklahoma, claims against U.S., judgment.</i> AN ACT Conferring jurisdiction on certain courts of the United States to hear and render judgment in connection with certain claims of the Cherokee Nation of Oklahoma</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1982</label> <target>1944</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–386</designator> <label leaderChar="." leaderAlign="right"><i>Pascua Yaqui Tribe of Arizona, land in trust.</i> AN ACT To declare that the United States holds in trust for the Pascua Yaqui Tribe of Arizona certain land in Pima County, Arizona</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1982</label> <target>1946</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–387</designator> <label leaderChar="." leaderAlign="right"><i>Peace Corps Act, amendment.</i> AN ACT To amend the Peace Corps Act</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1982</label> <target>1947</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–388</designator> <label leaderChar="." leaderAlign="right"><i>“Dumas Malone: A Journey With Mr Jefferson, ” distribution of film within U.S.</i> AN ACT To provide for the distribution within the United States of the United States Information Agency film entitled “Dumas Malone: A Journey With Mr Jefferson”</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1982</label> <target>1948</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–389</designator> <label leaderChar="." leaderAlign="right"><i>Fisheries Amendments of 1982.</i> AN ACT To amend the Commercial Fisheries Research and Development Act of 1964</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>1949</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–390</designator> <label leaderChar="." leaderAlign="right"><i>Supreme Court Police, appointment and authority.</i> AN ACT To provide for appointment and authority of the Supreme Court Police, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>1957</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–391</designator> <label leaderChar="." leaderAlign="right"><i>Cow Creek Band of Umpqua Tribe of Indians Recognition Act.</i> AN ACT To provide for Federal recognition of the Cow Creek Band of Umpqua Tribe of Indians, to institute for such tribe those Federal services provided to Indians who are recognized by the Federal Government and who receive such services because of the Federal trust responsibility, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>1960<page>xxvii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–392</designator> <label leaderChar="." leaderAlign="right"><i>Arms Export Control Act, amendment.</i> AN ACT To authorize the sale of defense articles to United States companies for incorporation into end items to be sold to friendly foreign countries</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>1962</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–393</designator> <label leaderChar="." leaderAlign="right"><i>Clayton Act, amendment.</i> AN ACT To amend the Clayton Act to modify the amount of damages payable to foreign states and instrumentalities of foreign states which sue for violations of the antitrust laws</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>1964</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–394</designator> <label leaderChar="." leaderAlign="right"><i>Interior Department and related agencies, appropriations for fiscal year 1983.</i> AN ACT Making appropriations for the Department of the Interior and related agencies for the fiscal year ending September 30, 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 30, 1982</label> <target>1966</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–395</designator> <label leaderChar="." leaderAlign="right"><i>Tris chemical ban, payment of losses.</i> AN ACT To provide for the payment of losses incurred as a result of the ban on the use of the chemical Tris in apparel, fabric, yarn, or fiber, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 30, 1982</label> <target>2001</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–396</designator> <label leaderChar="." leaderAlign="right"><i>Conservation programs on military reservations and public lands, fiscal years 1983–1985; appropriation authorization.</i> AN ACT Authorizing appropriations to carry out conservation programs on military reservations and public lands during fiscal years 1983, 1984, and 1985, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2005</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–397</designator> <label leaderChar="." leaderAlign="right"><i>Sycuan Band of Mission Indians, lands held in trust.</i> AN ACT To authorize and direct the Secretary of the Interior to accept certain lands for the benefit of the Sycuan Band of Mission Indians</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2008</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–398</designator> <label leaderChar="." leaderAlign="right"><i>False Identification Crime Control Act of 1982.</i> AN ACT To amend title 18 of the United States Code to provide penalties for certain false identification related crimes</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2009</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–399</designator> <label leaderChar="." leaderAlign="right"><i>Florida Indian Land Claims Settlement Act of 1982.</i> AN ACT To settle certain Indian land claims within the State of Florida, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2012</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–400</designator> <label leaderChar="." leaderAlign="right"><i>Joe Pool Lake, designation.</i> AN ACT To designate the Lakeview Lake project Mountain Creek, Texas, as the “Joe Pool Lake”</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2017</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–401</designator> <label leaderChar="." leaderAlign="right"><i>Miles City, Mont, land conveyances.</i> AN ACT To authorize the Secretary of the Interior to convey certain lands near Miles City, Montana, and to remove certain reservations from prior conveyances</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2018</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–402</designator> <label leaderChar="." leaderAlign="right"><i>Clallam Indians, judgment funds distribution.</i> AN ACT To provide for the use and distribution of Clallam judgment funds in docket numbered 134 before the Indian Claims Commission, and for other purposes</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2020</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–403</designator> <label leaderChar="." leaderAlign="right"><i>Pembina Chippewa Indians, distribution and use of funds.</i> AN ACT To provide for the use and distribution of funds awarded the Pembina Chippewa Indians in dockets numbered 113, 191, 221, and 246 of the Court of Claims</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2022</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–404</designator> <label leaderChar="." leaderAlign="right"><i>Job Training Partnership Act, amendments.</i> AN ACT To make certain minor and technical amendments to the Job Training Partnership Act</label> <label leaderChar="." leaderAlign="right">Dec. 31, 1982</label> <target>2026</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–405</designator> <label leaderChar="." leaderAlign="right"><i>Voyageurs National Park, Minn., boundary revision.</i> AN ACT To revise the boundary of Voyageurs National Park in the State of Minnesota, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2028</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–406</designator> <label leaderChar="." leaderAlign="right"><i>Educational Mining Act of 1982.</i> AN ACT Entitled the “Educational Mining Act of 1982”</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2031<page>xxviii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–407</designator> <label leaderChar="." leaderAlign="right"><i>Paddy Creek Wilderness Act of 1981.</i> AN ACT To designate certain lands in the Mark Twain National Forest in Missouri, which comprise approximately six thousand eight hundred and eighty-eight acres, and which are generally depicted on a map entitled “Paddy Creek Wilderness Area”, as a component of the National Wilderness Preservation System</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2033</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–408</designator> <label leaderChar="." leaderAlign="right"><i>Indian judgment funds, distribution to certain tribes.</i> AN ACT To provide for the use and distribution of funds awarded to the Blackfeet and Gros Ventre Tribes of Indians and the Assiniboine Tribe of Fort Belknap Indian Community, in certain dockets of the United States Court of Claims and of funds awarded to the Papago Tribe of Arizona in dockets numbered 345 and 102 of the Indian Claims Commission, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2035</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–409</designator> <label leaderChar="." leaderAlign="right"><i>Ethics in Government Act Amendments of 1982.</i> AN ACT To change the coverage of officials and the standards for the appointment of a special prosecutor in the special prosecutor provisions of the Ethics in Government Act of 1978, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2039</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–410</designator> <label leaderChar="." leaderAlign="right"><i>Telecommunications for the Disabled Act of 1982.</i> AN ACT To amend the Communications Act of 1934 to provide reasonable access to telephone service for persons with impaired hearing and to enable telephone companies to accommodate persons with other physical disabilities</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2043</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–411</designator> <label leaderChar="." leaderAlign="right"><i>Cheaha Wilderness Act.</i> AN ACT To establish the Cheaha Wilderness in Talladega National Forest, Alabama</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2046</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–412</designator> <label leaderChar="." leaderAlign="right"><i>United States Code, title 5, amendment.</i> AN ACT To amend section 1304(e) of title 5, United States Code</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2047</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–413</designator> <label leaderChar="." leaderAlign="right"><i>Bicentennial of Air and Space Flight.</i> JOINT RESOLUTION To designate 1983 as the “Bicentennial of Air and Space Flight”</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2048</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–414</designator> <label leaderChar="." leaderAlign="right"><i>Orphan Drug Act.</i> AN ACT To amend the Federal Food, Drug, and Cosmetic Act to facilitate the development of drugs for rare diseases and conditions, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2049</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–415</designator> <label leaderChar="." leaderAlign="right"><i>Nuclear Regulatory Commission, appropriation authorization.</i> AN ACT To authorize appropriations to the Nuclear Regulatory Commission in accordance with section 261 of the Atomic Energy Act of 1954, as amended, and section 305 of the Energy Reorganization Act of 1974, as amended, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2067</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–416</designator> <label leaderChar="." leaderAlign="right"><i>Deep Seabed Hard Mineral Resources Act, amendment.</i> AN ACT To reauthorize the Deep Seabed Hard Mineral Resources Act for fiscal years 1983 and 1984</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2084</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–417</designator> <label leaderChar="." leaderAlign="right"><i>Coast Guard officer candidates, subsistence allowances.</i> AN ACT To provide subsistence allowances for members of the Coast Guard officer candidate program, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2085</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–418</designator> <label leaderChar="." leaderAlign="right"><i>U.S. Secret Service Uniformed Division, foreign diplomatic missions.</i> AN ACT To amend title 3, United States Code, to clarify the function of the United States Secret Service Uniformed Division with respect to certain foreign diplomatic missions in the United States, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2089</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–419</designator> <label leaderChar="." leaderAlign="right"><i>National Closed-Captioned Television Month.</i> JOINT RESOLUTION To authorize and request the President to designate the month of December 1982 as “National Closed-Captioned Television Month”</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2091<page>xxix</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–420</designator> <label leaderChar="." leaderAlign="right"><i>Public Employees’ Appreciation Day.</i> JOINT RESOLUTION Designating January 17, 1983, as “Public Employees’ Appreciation Day”</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2093</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–421</designator> <label leaderChar="." leaderAlign="right"><i>Greene County, Mo., one hundred and fiftieth anniversary commemoration.</i> JOINT RESOLUTION To commemorate the one hundred and fiftieth anniversary of the founding of Greene County, Missouri</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2094</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–422</designator> <label leaderChar="." leaderAlign="right"><i>Don H. Clausen Fish Hatchery.</i> AN ACT To name the fish hatchery at the Warm Springs Dam component of the Russian River, Dry Creek, California project as the Don H. Clausen Fish Hatchery</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2095</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–423</designator> <label leaderChar="." leaderAlign="right"><i>Paul Findley Building, designation.</i> AN ACT To designate a certain Federal building in Springfield, Illinois the “Paul Findley Building”</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2096</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–424</designator> <label leaderChar="." leaderAlign="right"><i>Surface Transportation Assistance Act of 1982.</i> AN ACT To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 6, 1983</label> <target>2097</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–425</designator> <label leaderChar="." leaderAlign="right"><i>Nuclear Waste Policy Act of 1982.</i> AN ACT To provide for the development of repositories for the disposal of high-level radioactive waste and spent nuclear fuel, to establish a program of research, development, and demonstration regarding the disposal of high-level radioactive waste and spent nuclear fuel, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 7, 1983</label> <target>2201</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–426</designator> <label leaderChar="." leaderAlign="right"><i>Mono County, Calif, land withdrawal and exchange.</i> AN ACT To modify a withdrawal of certain lands in Mono County, California, to facilitate an exchange for certain other lands in Mono County, California, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2264</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–427</designator> <label leaderChar="." leaderAlign="right"><i>Former Members of Congress, incorporation.</i> AN ACT To recognize the organization known as Former Members of Congress</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2265</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–428</designator> <label leaderChar="." leaderAlign="right"><i>Navajo Tribe of Indians, lands held in trust.</i> AN ACT To authorize the exchange of certain land held in trust by the United States for the Navajo Tribe, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2268</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–429</designator> <label leaderChar="." leaderAlign="right"><i>Texas Band of Kickapoo Act.</i> AN ACT To grant Federal recognition to the Texas Band of Kickapoo Indians; to clarify the status of the members of the band; to provide trust lands to the band, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2269</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–430</designator> <label leaderChar="." leaderAlign="right"><i>Walter E. Hoffman United States Courthouse, designation.</i> AN ACT To designate the building known as the United States Post Office and Courthouse in Norfolk, Virginia, as the “Walter E. Hoffman United States Courthouse”</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2272</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–431</designator> <label leaderChar="." leaderAlign="right"><i>Albuquerque, N. Mex., previous land conveyance; release of certain restrictions.</i> AN ACT To direct the Secretary of the Interior to release on behalf of the United States certain restrictions contained in a previous conveyance of land to the city of Albuquerque, New Mexico, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2273</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–432</designator> <label leaderChar="." leaderAlign="right"><i>Plant Quarantine Act, amendment.</i> AN ACT To amend the Plant Quarantine Act of August 20, 1912, as amended, to eliminate certain unnecessary regulatory requirements</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2276</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–433</designator> <label leaderChar="." leaderAlign="right"><i>National Park System Visitor Facilities Fund Act.</i> AN ACT To establish the National Park System Visitor Facilities Fund, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2277<page>xxx</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–434</designator> <label leaderChar="." leaderAlign="right"><i>Ramah Navajo and Choctaw Indians of Mississippi, lands held in trust.</i> AN ACT To declare certain Federal lands acquired for the benefit of Indians to be held in trust for the Tribes of such Indians</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2280</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–435</designator> <label leaderChar="." leaderAlign="right"><i>Eastern Washington University, release of certain land patent conditions.</i> AN ACT To direct the Secretary of the Interior to release certain conditions contained in a patent concerning certain land conveyed by the United States to Eastern Washington University</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2281</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–436</designator> <label leaderChar="." leaderAlign="right"><i>Confederated Tribes of the Warm Springs Reservation, distribution of judgment funds.</i> AN ACT To provide for the distribution of Warm Springs judgment funds awarded in docket numbered 198 before the Indian Claims Commission, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2283</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–437</designator> <label leaderChar="." leaderAlign="right"><i>IRS student interns, information accessibility.</i> AN ACT To amend title 5, United States Code, to allow student interns of the Internal Revenue Service to have access to certain information required by such students in the performance of their official duties</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2285</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–438</designator> <label leaderChar="." leaderAlign="right"><i>Foreign Assistance Act of 1961, amendment.</i> AN ACT To amend the Foreign Assistance Act of 1961 to extend for an additional year the Agricultural and Productive Credit and Self-Help Community Development Programs</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2286</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–439</designator> <label leaderChar="." leaderAlign="right"><i>Federal Seed Act Amendments of 1982.</i> AN ACT To amend the Federal Seed Act with respect to prohibitions relating to interstate commerce in seed mixtures intended for lawn and turf purposes and prohibitions relating to importation of certain seeds, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2287</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–440</designator> <label leaderChar="." leaderAlign="right"><i>Federal Water Pollution Control Act, amendment.</i> AN ACT To amend the Federal Water Pollution Control Act to allow modifications of certain effluent limitations relating to biochemical oxygen demand and pH</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2289</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–441</designator> <label leaderChar="." leaderAlign="right"><i>National High School Activities Week.</i> JOINT RESOLUTION Designating “National High School Activities Week”</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2291</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–442</designator> <label leaderChar="." leaderAlign="right"><i>National Jaycee Week.</i> JOINT RESOLUTION To authorize and request the President to designate the week of January 16, 1983, through January 22, 1983, as “National Jaycee Week”</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2292</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–443</designator> <label leaderChar="." leaderAlign="right"><i>National Children and Television Week.</i> JOINT RESOLUTION To designate the week of March 13, 1983, through March 19, 1983, as “National Children and Television Week”</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2293</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–444</designator> <label leaderChar="." leaderAlign="right"><i>Futures Trading Act of 1982.</i> AN ACT To extend the Commodity Exchange Act, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 11, 1983</label> <target>2294</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–445</designator> <label leaderChar="." leaderAlign="right"><i>American Indian Day.</i> JOINT RESOLUTION Authorizing the President to proclaim May 13, 1983, as “American Indian Day”</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2328</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–446</designator> <label leaderChar="." leaderAlign="right"><i>Tariff Schedules, temporary duty suspension.</i> AN ACT To reduce certain duties, to suspend temporarily certain duties, to extend certain existing suspensions of duties, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2329</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–447</designator> <label leaderChar="." leaderAlign="right"><i>United States Capitol Historical Society, tax exemption.</i> AN ACT To exempt the United States Capitol Historical Society from certain taxes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2364</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–448</designator> <label leaderChar="." leaderAlign="right"><i>Technical Corrections Act of 1982.</i> AN ACT To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2365<page>xxxi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–449</designator> <label leaderChar="." leaderAlign="right"><i>Department of Transportation and Motor Carrier Safety; enactment as subtitle I and chapter 31 of subtitle II of title 49, United States Code.</i> AN ACT To revise, codify, and enact without substantive change certain general and permanent laws related to transportation as subtitle I and chapter 31 of subtitle II of title 49, United States Code, “Transportation”</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2413</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–450</designator> <label leaderChar="." leaderAlign="right"><i>B. F. Sisk Federal Building, designation.</i> AN ACT To designate the Federal Building in Fresno, California, as the “B. F. Sisk Federal Building”</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2446</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–451</designator> <label leaderChar="." leaderAlign="right"><i>Federal Oil and Gas Royalty Management Act of 1982.</i> AN ACT To ensure that all oil and gas originated on the public lands and on the Outer Continental Shelf are properly accounted for under the direction of the Secretary of the Interior, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2447</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–452</designator> <label leaderChar="." leaderAlign="right"><i>Money and finance, United States Code amendments.</i> AN ACT To codify without substantive change recent laws related to money and finance and to improve the United States Code</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2467</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–453</designator> <label leaderChar="." leaderAlign="right"><i>Fishery conservation and management, improvement.</i> AN ACT To improve fishery conservation and management</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2481</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–454</designator> <label leaderChar="." leaderAlign="right"><i>Quarterly financial report, transfer.</i> AN ACT To amend title 13, United States Code, to transfer responsibility for the quarterly financial report from the Federal Trade Commission to the Secretary of Commerce, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2494</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–455</designator> <label leaderChar="." leaderAlign="right"><i>Internal Revenue Code of 1954 and Social Security Act, amendments.</i> AN ACT To amend the Internal Revenue Code of 1954 to reduce the rate of certain taxes paid to the Virgin Islands on Virgin Islands source income, to amend the Social Security Act to provide for a temporary period that payment of disability benefits may continue through the hearing stage of the appeals process, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2497</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–456</designator> <label leaderChar="." leaderAlign="right"><i>U.S. International Trade Commission, U.S. Customs Service and Office of the U.S. Trade Representative, appropriation authorizations.</i> AN ACT To authorize appropriations for the United States International Trade Commission, the United States Customs Service, and the Office of the United States Trade Representative for fiscal year 1983, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2503</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–457</designator> <label leaderChar="." leaderAlign="right"><i>Certain banking and related statutes, technical corrections.</i> JOINT RESOLUTION To make technical corrections in certain banking and related statutes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2507</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–458</designator> <label leaderChar="." leaderAlign="right"><i>Indians, judgment funds distribution.</i> AN ACT To amend the Act of October 19, 1973 (87 Stat 466), relating to the use or distribution of certain judgment funds awarded by the Indian Claims Commission or the Court of Claims</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2512</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–459</designator> <label leaderChar="." leaderAlign="right"><i>Devils Lake Sioux Tribe, N. Dak., authorization to procure land.</i> AN ACT To authorize the purchase, sale, and exchange of lands by Indian tribes and by the Devils Lake Sioux Tribe of the Devils Lake Sioux Reservation of North Dakota specifically, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2515</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–460</designator> <label leaderChar="." leaderAlign="right"><i>Saratoga National Historical Park, N.Y., boundary revision.</i> AN ACT To revise the boundaries of the Saratoga National Historical Park in the State of New York, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2520<page>xxxii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–461</designator> <label leaderChar="." leaderAlign="right"><i>Plant, livestock, and poultry diseases, civil penalties for introduction and dissemination.</i> AN ACT To authorize the Secretary of Agriculture to assess civil penalties with respect to violations of certain Acts relating to the prevention of the introduction and dissemination into the United States of plant pests, plant diseases, and livestock and poultry diseases, to increase the amount of criminal fines which may be imposed with respect to violations of such Acts, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2523</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–462</designator> <label leaderChar="." leaderAlign="right"><i>Federal Rules of Civil Procedure Amendments Act of 1982.</i> AN ACT To amend the Federal Rules of Civil Procedure with respect to certain service of process by mail, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2527</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–463</designator> <label leaderChar="." leaderAlign="right"><i>Jurors and attorneys for Federal cases, protection and compensation.</i> AN ACT To amend title 28 to provide protection to all jurors in Federal cases to clarify the compensation of attorneys for jurors in protecting their employment rights, and authorizing the service of jury summonses by ordinary mail</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2531</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–464</designator> <label leaderChar="." leaderAlign="right"><i>Earthquake Hazard Reduction Act of 1971, amendment.</i> AN ACT To amend the Earthquake Hazards Reduction Act of 1977 to extend authorizations of appropriations, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2533</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–465</designator> <label leaderChar="." leaderAlign="right"><i>National Forest System, land conveyance.</i> AN ACT To authorize the Secretary of Agriculture to convey certain National Forest System lands, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2535</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–466</designator> <label leaderChar="." leaderAlign="right"><i>Monongahela National Forest, W. Va., land designations.</i> AN ACT To designate certain lands in the Monongahela National Forest, West Virginia, as wilderness; and to designate management of certain lands for uses other than wilderness</label> <label leaderChar="." leaderAlign="right">Jan. 13, 1983</label> <target>2538</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–467</designator> <label leaderChar="." leaderAlign="right"><i>Tennyson Guyer Federal Building, designation.</i> AN ACT To designate the Federal Building in Lima, Ohio, as the “Tennyson Guyer Federal Building”</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2542</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–468</designator> <label leaderChar="." leaderAlign="right"><i>Rail Safety and Service Improvement Act of 1982.</i> AN ACT Making technical corrections to the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2543</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–469</designator> <label leaderChar="." leaderAlign="right"><i>Budget and Economic Reports, transmittal to Congress.</i> JOINT RESOLUTION Establishing the dates for submission of the Budget and Economic Report</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2582</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–470</designator> <label leaderChar="." leaderAlign="right"><i>Migrant and Seasonal Agricultural Worker Protection Act.</i> AN ACT To provide for the protection of migrant and seasonal agricultural workers and for the registration of contractors of migrant and seasonal agricultural labor and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2583</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–471</designator> <label leaderChar="." leaderAlign="right"><i>Judicial districts of W. Va., modification.</i> AN ACT To modify the judicial districts of West Virginia, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2601</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–472</designator> <label leaderChar="." leaderAlign="right"><i>Tricentennial Anniversary Year of German Settlement in America.</i> JOINT RESOLUTION To designate the period commencing January 1, 1983, and ending December 31, 1983, as the “Tricentennial Anniversary Year of German Settlement in America”</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2603</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–473</designator> <label leaderChar="." leaderAlign="right"><i>Damages for personal injury or sickness, tax treatment of periodic payments.</i> AN ACT To amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes</label> <label leaderChar="." leaderAlign="right">Jan. 14, 1983</label> <target>2605</target></referenceItem>
</listOfPublicLaws>
<page>xxxiii</page>
<listOfBillsEnacted>
<heading class="centered">LIST OF BILLS ENACTED</heading>
<heading class="centered">INTO PRIVATE LAW</heading>
<subheading class="centered">THE NINETY-SEVENTH CONGRESS, SECOND SESSION</subheading>
<headingItem>
<designator>Bill No.</designator>
<target>Private Law No.</target>
</headingItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 684</designator> <target>97–34</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 825</designator> <target>97–30</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 828</designator> <target>97–44</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1231</designator> <target>97–21</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1481</designator> <target>97–35</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1482</designator> <target>97–24</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1543</designator> <target>97–22</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1608</designator> <target>97–23</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1624</designator> <target>97–16</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1681</designator> <target>97–17</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1783</designator> <target>97–31</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1796</designator> <target>97–18</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1826</designator> <target>97–36</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1841</designator> <target>97–32</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 1977</designator> <target>97–19</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2193</designator> <target>97–37</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2340</designator> <target>97–38</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2342</designator> <target>97–45</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2481</designator> <target>97–52</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 2520</designator> <target>97–47</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3126</designator> <target>97–27</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3127</designator> <target>97–25</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3171</designator> <target>97–39</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3451</designator> <target>97–40</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3478</designator> <target>97–20</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3592</designator> <target>97–46</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3782</designator> <target>97–13</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 3835</designator> <target>97–28</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4350</designator> <target>97–56</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4490</designator> <target>97–33</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4662</designator> <target>97–41</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 4746</designator> <target>97–53</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5633</designator> <target>97–54</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 5826</designator> <target>97–55</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">H.R. 6811</designator> <target>97–42</target></referenceItem>
</groupItem>
<groupItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 167</designator> <target>97–26</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 215</designator> <target>97–29</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 262</designator> <target>97–14</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 717</designator> <target>97–48</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 835</designator> <target>97–49</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1093</designator> <target>97–15</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1364</designator> <target>97–50</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 1838</designator> <target>97–51</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">S. 2146</designator> <target>97–43</target></referenceItem>
</groupItem>
</listOfBillsEnacted>
<page />
<page>xxxv</page>
<listOfPrivateLaws>
<heading class="centered">LIST OF PRIVATE LAWS</heading>
<subheading class="centered">CONTAINED IN THIS VOLUME</subheading>
<headingItem>
<designator>Private Law</designator>
<label>Date</label>
<target>Page</target>
</headingItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–13</designator> <label leaderChar="." leaderAlign="right"><i>Oceanic Constitution; U.S. Coast Guard documentation of vessel.</i> AN ACT To revitalize the pleasure cruise industry by clarifying and waiving certain restrictions in the Merchant Marine Act, 1936, and the Merchant Marine Act, 1920, to permit the entry of the steamship vessel Oceanic Constitution into the trade</label> <label leaderChar="." leaderAlign="right">Mar. 2, 1982</label> <target>2617</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–14</designator> <label leaderChar="." leaderAlign="right"><i>Dolly Akers.</i> AN ACT For the relief of Dolly Akers, Fort Peck Indian Reservation, Montana</label> <label leaderChar="." leaderAlign="right">Mar. 30, 1982</label> <target>2617</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–15</designator> <label leaderChar="." leaderAlign="right"><i>Sandra R. Pellecer.</i> AN ACT For the relief of Sandra Reyes Pellecer</label> <label leaderChar="." leaderAlign="right">May 4, 1982</label> <target>2618</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–16</designator> <label leaderChar="." leaderAlign="right"><i>Theresa M. Alcalen.</i> AN ACT For the relief of Theresa Macam Alcalen</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>2618</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–17</designator> <label leaderChar="." leaderAlign="right"><i>Andre B. Eubanks.</i> AN ACT For the relief of Andre Bartholo Eubanks</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>2619</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–18</designator> <label leaderChar="." leaderAlign="right"><i>Jacobo Cosio-Franco.</i> AN ACT For the relief of Jacobo Cosio-Franco</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>2619</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–19</designator> <label leaderChar="." leaderAlign="right"><i>Maria Gloria C. Villa.</i> AN ACT For the relief of Maria Gloria (Joy) C. Villa</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>2619</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–20</designator> <label leaderChar="." leaderAlign="right"><i>Mrs. Haruko K. Smith.</i> AN ACT For the relief of Mrs. Haruko Kubota Smith</label> <label leaderChar="." leaderAlign="right">May 17, 1982</label> <target>2620</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–21</designator> <label leaderChar="." leaderAlign="right"><i>Washington Post, Washington Star, and others.</i> AN ACT For the relief of the Washington Post, the Washington Star, the Dispatch (Lexington, North Carolina), the Brooklyn Times, Equity Advertising Agency, Incorporated, the Seattle Post-Intelligencer, and the News Tribune</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>2620</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–22</designator> <label leaderChar="." leaderAlign="right"><i>A. C. Taber and Mary Taber, real property conveyance.</i> AN ACT To confirm a conveyance of certain real property by the Central Pacific Railway Company and Southern Pacific Company to A. C. Taber and his wife, Mary Taber</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>2621</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–23</designator> <label leaderChar="." leaderAlign="right"><i>Mrs. Frieda Simonson.</i> AN ACT For the relief of Mrs. Frieda Simonson</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>2622</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–24</designator> <label leaderChar="." leaderAlign="right"><i>Christina B. Sidders.</i> AN ACT For the relief of Christina Boltz Sidders</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>2622</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–25</designator> <label leaderChar="." leaderAlign="right"><i>S. Sgt. Anne M. Fisher.</i> AN ACT For the relief of Staff Sergeant Anne M. Fisher, United States Army Reserve</label> <label leaderChar="." leaderAlign="right">July 12, 1982</label> <target>2622</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–26</designator> <label leaderChar="." leaderAlign="right"><i>Juan E. Ramirez.</i> AN ACT For the relief of Juan Esteban Ramirez</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>2623</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–27</designator> <label leaderChar="." leaderAlign="right"><i>U.S. Coast Guard, documentation of vessels.</i> AN ACT To direct the Secretary of the department in which the United States Coast Guard is operating to cause the vessel Sky Lark to be documented as a vessel of the United States so as to be entitled to engage in the coastwise trade, and for other purposes</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>2623</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–28</designator> <label leaderChar="." leaderAlign="right"><i>Rutherford K. and Ida T. Clarke.</i> AN ACT For the relief of Rutherford K. Clarke and his wife Ida T. Clarke</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>2624</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–29</designator> <label leaderChar="." leaderAlign="right"><i>Lourie Ann Eder.</i> AN ACT For the relief of Lourie Ann Eder</label> <label leaderChar="." leaderAlign="right">Oct. 1, 1982</label> <target>2624</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–30</designator> <label leaderChar="." leaderAlign="right"><i>Yick Bong Au Yeung.</i> AN ACT For the relief of Yiek Bong Au Yeung</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>2625<page>xxxvi</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–31</designator> <label leaderChar="." leaderAlign="right"><i>Felipe B. and Maria Monita A. Manalo.</i> AN ACT For the relief of Felipe B. Manalo and Maria Monita A. Manalo</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>2625</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–32</designator> <label leaderChar="." leaderAlign="right"><i>Isabelita C. Portilla.</i> AN ACT For the relief of Isabelita Clima Portilla</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>2625</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–33</designator> <label leaderChar="." leaderAlign="right"><i>Lehi L. Pitchforth, Jr.</i> AN ACT For the relief of Lehi L. Pitchforth, Junior</label> <label leaderChar="." leaderAlign="right">Oct. 14, 1982</label> <target>2626</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–34</designator> <label leaderChar="." leaderAlign="right"><i>Ok-Boon Rang.</i> AN ACT For the relief of Ok-Boon Kang</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2627</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–35</designator> <label leaderChar="." leaderAlign="right"><i>George H. Weston.</i> AN ACT For the relief of George Herbert Weston</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2627</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–36</designator> <label leaderChar="." leaderAlign="right"><i>Shinji Oniki.</i> AN ACT For the relief of Shinji Oniki</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2627</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–37</designator> <label leaderChar="." leaderAlign="right"><i>Berendina Antonia M. van Kleeff.</i> AN ACT For the relief of Berendina Antonia Maria van Kleeff</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2628</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–38</designator> <label leaderChar="." leaderAlign="right"><i>Theodore A. Dominguez.</i> AN ACT For the relief of Theodore Anthony Dominguez</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2628</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–39</designator> <label leaderChar="." leaderAlign="right"><i>Dr. David Pass.</i> AN ACT For the relief of Doctor David Pass</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2628</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–40</designator> <label leaderChar="." leaderAlign="right"><i>Danuta Gwozdz.</i> AN ACT For the relief of Danuta Gwozdz</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2629</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–41</designator> <label leaderChar="." leaderAlign="right"><i>Eun Ok Han.</i> AN ACT For the relief of Eun Ok Han</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2629</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–42</designator> <label leaderChar="." leaderAlign="right"><i>Alejo and Sonia White.</i> AN ACT For the relief of Alejo White and Sonia White</label> <label leaderChar="." leaderAlign="right">Oct. 15, 1982</label> <target>2630</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–43</designator> <label leaderChar="." leaderAlign="right"><i>Federal oil and gas lease terms, extension.</i> AN ACT To extend the lease terms of Federal oil and gas leases, W66245, W66246, W66247, and W66250</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>2630</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–44</designator> <label leaderChar="." leaderAlign="right"><i>George G. Barrios, et al.</i> AN ACT For the relief of George G. Barrios, doctor of Medicine, his wife Olga T. Cruz, and their children Kurt F. Barrios, and Karl S. Barrios, and Katrina Adelaida Theresa</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>2631</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–45</designator> <label leaderChar="." leaderAlign="right"><i>Maria C. Gabella-Ossa.</i> AN ACT For the reHef of Maria Cecilia Gabella-Ossa</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>2632</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–46</designator> <label leaderChar="." leaderAlign="right"><i>Uili Tuifua, et al.</i> AN ACT For the relief of Uili Tuifua, Talameafoou Tuifua, Heta Tuifua, Sateki Tuifua, Ilaisaane Tuifua, and Ofa Hemooni Tuifua</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>2632</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–47</designator> <label leaderChar="." leaderAlign="right"><i>Emanuel F. Lenkersdorf.</i> AN ACT For the relief of Emanuel F. Lenkersdorf</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2632</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–48</designator> <label leaderChar="." leaderAlign="right"><i>Carole Joy Maxfield-Raynor, et al.</i> AN ACT For the relief of Carole Joy Maxfield-Raynor and Bruce Sherlock Maxfield-Raynor, wife and husband, and their children Charlton Bruce Maxfield-Raynor and Maxine Anne Maxfield-Raynor</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2633</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–49</designator> <label leaderChar="." leaderAlign="right"><i>Jerry L. Crow and Ralph D. and Connie V. Hubbell.</i> AN ACT For the relief of Jerry L. Crow and Ralph D. and Connie V. Hubbell</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2633</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–50</designator> <label leaderChar="." leaderAlign="right"><i>Jose Ramon Beltron Aivenda Ostler.</i> AN ACT For the relief of Jose Ramon Beltron Aivenda Ostler</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2634</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–51</designator> <label leaderChar="." leaderAlign="right"><i>Cesar N. Jump.</i> AN ACT For the relief of Cesar Noel Jump</label> <label leaderChar="." leaderAlign="right">Jan. 3, 1983</label> <target>2634</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–52</designator> <label leaderChar="." leaderAlign="right"><i>Cynthia G. Rabena.</i> AN ACT For the relief of Cynthia Gambon Rabena</label> <label leaderChar="." leaderAlign="right">Jan. 4, 1983</label> <target>2635</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–53</designator> <label leaderChar="." leaderAlign="right"><i>Kin Chi Eng Sims.</i> AN ACT For the relief of Kin Chi Eng Sims</label> <label leaderChar="." leaderAlign="right">Jan. 6, 1983</label> <target>2635</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–54</designator> <label leaderChar="." leaderAlign="right"><i>Dana B. Baretto.</i> AN ACT For the relief of Dana Braford Baretto</label> <label leaderChar="." leaderAlign="right">Jan. 6, 1983</label> <target>2635</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–55</designator> <label leaderChar="." leaderAlign="right"><i>U.S. oil and gas lease, reinstatement and validation.</i> AN ACT To provide for the reinstatement and validation of United States oil and gas lease numbered W–24153</label> <label leaderChar="." leaderAlign="right">Jan. 8, 1983</label> <target>2636</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">97–56</designator> <label leaderChar="." leaderAlign="right"><i>Arthur J. Grauf.</i> AN ACT For the relief of Arthur J. Grauf</label> <label leaderChar="." leaderAlign="right">Jan. 12, 1983</label> <target>2636</target></referenceItem>
</listOfPrivateLaws>
<page>xxxvii</page>
<listOfConcurrentResolutions>
<heading class="centered">LIST OF CONCURRENT RESOLUTIONS</heading>
<subheading class="centered">CONTAINED IN THIS VOLUME</subheading>
<headingItem>
<designator />
<label>Con. Res.</label>
<label>Date</label>
<target>Page</target>
</headingItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Congress.</i> Joint meeting</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 244</label> <label leaderChar="." leaderAlign="right">Jan. 25, 1982</label> <target>2639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment from Feb. 10–22, 1982 and Feb. 11 or 12–22, 1982 respectively</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 268</label> <label leaderChar="." leaderAlign="right">Feb. 10, 1982</label> <target>2639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Roger Williams.</i> Commemoration of religious toleration and freedom</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 64</label> <label leaderChar="." leaderAlign="right">Feb. 25, 1982</label> <target>2639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Federally Insured Depository Institutions.</i> Reaffirmation of fund security</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 290</label> <label leaderChar="." leaderAlign="right">Mar. 23, 1982</label> <target>2639</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Vashchenko and Chmykhalov Families’ Denial of Religious Freedom by U.S.S.R.</i> Expression of U.S. concern</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 100</label> <label leaderChar="." leaderAlign="right">Mar. 25, 1982</label> <target>2640</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Days of Remembrance of Victims of the Holocaust.</i> Capitol Rotunda ceremony</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 299</label> <label leaderChar="." leaderAlign="right">Mar. 31, 1982</label> <target>2641</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment from Apr. 1 or 2–13, 1982 and Apr. 6–20, 1982</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 78</label> <label leaderChar="." leaderAlign="right">Apr. 1, 1982</label> <target>2641</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Canadian Constitution.</i> Congratulations on patriation from United Kingdom</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 83</label> <label leaderChar="." leaderAlign="right">Apr. 27, 1982</label> <target>2642</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>United States and Korea.</i> One-hundredth anniversary of diplomatic relations</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 84</label> <label leaderChar="." leaderAlign="right">May 4, 1982</label> <target>2642</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Hadassah.</i> Congratulations on its seventieth anniversary</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 62</label> <label leaderChar="." leaderAlign="right">May 11, 1982</label> <target>2643</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Older Americans Month.</i> Expression of congressional recognition</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 82</label> <label leaderChar="." leaderAlign="right">May 11, 1982</label> <target>2643</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Used Motor Vehicle Sales.</i> Disapproval of FTC regulation</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 60</label> <label leaderChar="." leaderAlign="right">May 26, 1982</label> <target>2644</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment from May 27, but no later than May 29–June 8, 1982 and beginning with May 27–June 8, 1982</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 102</label> <label leaderChar="." leaderAlign="right">May 28, 1982</label> <target>2644</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Yuriy Shukhevych.</i> U.S. support for release from imprisonment and emigration from U.S.S.R</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 111</label> <label leaderChar="." leaderAlign="right">June 21, 1982</label> <target>2644</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Ukrainian Citizens.</i> U.S. objection to persecution, imprisonment, and denial of human rights</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 205</label> <label leaderChar="." leaderAlign="right">June 21, 1982</label> <target>2645</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Mart Niklus.</i> U.S. support for release from imprisonment and emigration from U.S.S.R</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 218</label> <label leaderChar="." leaderAlign="right">June 21, 1982</label> <target>2646</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Congressional Budget for Fiscal Years 1983–1985 and Revision for Fiscal Year 1982</i> </designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 92</label> <label leaderChar="." leaderAlign="right">June 23, 1982</label> <target>2647</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Thailand’s Rattanakosin Bicentennial.</i> Expression of congratulations</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 98</label> <label leaderChar="." leaderAlign="right">June 23, 1982</label> <target>2661</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment between June 28–July 2, 1982 and July 1 or 2, 1982 both until July 12, 1982 respectively</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 367</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>2662</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment period</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 386</label> <label leaderChar="." leaderAlign="right">July 29, 1982</label> <target>2662</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Education Consolidation and Improvement Act of 1981.</i> Disapproval of certain regulations</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 388</label> <label leaderChar="." leaderAlign="right">Aug. 10, 1982</label> <target>2662</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Yuri Balovlenkov.</i> U.S. support for freedom to emigrate from Soviet Union</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 385</label> <label leaderChar="." leaderAlign="right">Aug. 18, 1982</label> <target>2663<page>xxxviii</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 6955.</i> Corrections in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 396</label> <label leaderChar="." leaderAlign="right">Aug. 18, 1982</label> <target>2663</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 4961.</i> Corrections in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 398</label> <label leaderChar="." leaderAlign="right">Aug. 19, 1982</label> <target>2664</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i> Adjournment from Aug. 20–Sept. 8, 1982 and Aug. 19, 20 or 21–Sept. 8, 1982 respectively</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 399</label> <label leaderChar="." leaderAlign="right">Aug. 20, 1982</label> <target>2667</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Philip Habib.</i> Expression of gratitude for service as special envoy</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 397</label> <label leaderChar="." leaderAlign="right">Sept. 16, 1982</label> <target>2667</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 3517.</i> Corrections in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 405</label> <label leaderChar="." leaderAlign="right">Sept. 17, 1982</label> <target>2667</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Betty Ford Center.</i> Establishment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 407</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>2668</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Washington Cathedral.</i> Seventy-fifth anniversary</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 120</label> <label leaderChar="." leaderAlign="right">Sept. 29, 1982</label> <target>2668</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Aviation Insurance.</i> Preparation of duplicate conference papers on H.R. 5930</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 414</label> <label leaderChar="." leaderAlign="right">Sept. 29, 1982</label> <target>2669</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Pearl Street Centennial Day.</i>Commemoration</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 117</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>2669</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Bahà’i Community in Iran.</i>Persecution of members</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 73</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>2670</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Ukrainian Orthodox and Catholic Churches in U.S.S.R.</i>Religious repression</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 18</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>2670</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>S. 2036.</i>Corrections in enrollment</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 127</label> <label leaderChar="." leaderAlign="right">Oct. 1, 1982</label> <target>2671</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.J. Res. 599.</i>Correction in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 420</label> <label leaderChar="." leaderAlign="right">Oct. 1, 1982</label> <target>2672</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>James (Jim) Thorpe.</i>Recognition and restoration of Olympic records by International Olympic Committee</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 364</label> <label leaderChar="." leaderAlign="right">Oct. 2, 1982</label> <target>2672</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>House of Representatives and Senate.</i>Adjournment from Oct. 1 or 2–Nov. 29, 1982</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 421</label> <label leaderChar="." leaderAlign="right">Oct. 2, 1982</label> <target>2672</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Israel.</i>U.S. response to any illegal actions by United Nations General Assembly</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 322</label> <label leaderChar="." leaderAlign="right">Dec. 1, 1982</label> <target>2673</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>American National Red Cross.</i>Honoring of volunteers</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 376</label> <label leaderChar="." leaderAlign="right">Dec. 2, 1982</label> <target>2673</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Graduate School, U.S. Department of Agriculture.</i>Sixtieth anniversary</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 412</label> <label leaderChar="." leaderAlign="right">Dec. 2, 1982</label> <target>2674</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Communications and Electronics Industry in U.S.</i></designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 130</label> <label leaderChar="." leaderAlign="right">Dec. 13, 1982</label> <target>2674</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Americans Missing in Southeast Asia</i></designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 131</label> <label leaderChar="." leaderAlign="right">Dec. 17, 1982</label> <target>2675</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 5447.</i> Correction in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 435</label> <label leaderChar="." leaderAlign="right">Dec. 17, 1982</label> <target>2676</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 2330.</i> Correction in enrollment</designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 135</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>2676</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>General Explanation of the Revenue Provisions of the Tax Equity and Fiscal Responsibility Act of 1982</i></designator> <label leaderChar="." leaderAlign="right">S. Con. Res. 136</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>2678</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Printing the Enrollment of H.J. Res. 631 on Parchment.</i>Waiver</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 436</label> <label leaderChar="." leaderAlign="right">Dec. 20, 1982</label> <target>2678</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Dr. Martin Luther King, Jr.</i> Bust or statue placement in Capitol</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 153</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>2679</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Ida Nudel.</i> Emigration to Israel</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 330</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>2679</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>Congress.</i> Adjournment sine die</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 438</label> <label leaderChar="." leaderAlign="right">Dec. 21, 1982</label> <target>2680</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right"><i>H.R. 5470.</i>Correction in enrollment</designator> <label leaderChar="." leaderAlign="right">H. Con. Res. 439</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1982</label> <target>2680</target></referenceItem>
</listOfConcurrentResolutions>
<page>xxxix</page>
<listOfProclamations>
<heading class="centered">LIST OF PROCLAMATIONS</heading>
<subheading class="centered">CONTAINED IN THIS VOLUME</subheading>
<headingItem>
<designator>No.</designator>
<label />
<label>Date</label>
<target>Page</target>
</headingItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4887</designator> <label leaderChar="." leaderAlign="right">Import Fees on Certain Sugars, Sirups and Molasses</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1981</label> <target>2683</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4888</designator> <label leaderChar="." leaderAlign="right">Modification of Tariffs on Certain Sugars, Sirups and Molasses</label> <label leaderChar="." leaderAlign="right">Dec. 23, 1981</label> <target>2686</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4889</designator> <label leaderChar="." leaderAlign="right">Staged Reduction of Rates of Duty on Certain Products To Carry Out a Trade Agreement With Japan, and Technical Corrections in the Tariff Schedules of the United States</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1981</label> <target>2687</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4890</designator> <label leaderChar="." leaderAlign="right">National Jaycee Week, 1982</label> <label leaderChar="." leaderAlign="right">Jan. 18, 1982</label> <target>2690</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4891</designator> <label leaderChar="." leaderAlign="right">Solidarity Day</label> <label leaderChar="." leaderAlign="right">Jan. 20, 1982</label> <target>2691</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4892</designator> <label leaderChar="." leaderAlign="right">National Consumers’ Week</label> <label leaderChar="." leaderAlign="right">Jan. 21, 1982</label> <target>2692</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4893</designator> <label leaderChar="." leaderAlign="right">Bicentennial Year of the American Bald Eagle and National Bald Eagle Day</label> <label leaderChar="." leaderAlign="right">Jan. 28, 1982</label> <target>2693</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4894</designator> <label leaderChar="." leaderAlign="right">American Heart Month, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 3, 1982</label> <target>2694</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4895</designator> <label leaderChar="." leaderAlign="right">National Scleroderma Week</label> <label leaderChar="." leaderAlign="right">Feb. 5, 1982</label> <target>2695</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4896</designator> <label leaderChar="." leaderAlign="right">National Poison Prevention Week, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 5, 1982</label> <target>2695</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4897</designator> <label leaderChar="." leaderAlign="right">National Day of Prayer</label> <label leaderChar="." leaderAlign="right">Feb. 12, 1982</label> <target>2696</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4898</designator> <label leaderChar="." leaderAlign="right">National Patriotism Week, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 13, 1982</label> <target>2697</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4899</designator> <label leaderChar="." leaderAlign="right">Red Cross Month 1982</label> <label leaderChar="." leaderAlign="right">Feb. 18, 1982</label> <target>2698</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4900</designator> <label leaderChar="." leaderAlign="right">The 250th Anniversary of the Birth of George Washington</label> <label leaderChar="." leaderAlign="right">Feb. 22, 1982</label> <target>2699</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4901</designator> <label leaderChar="." leaderAlign="right">Extension of Temporary Quantitative Limitation on the Importation Into the United States of Certain Clothespins</label> <label leaderChar="." leaderAlign="right">Feb. 22, 1982</label> <target>2700</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4902</designator> <label leaderChar="." leaderAlign="right">Save Your Vision Week, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 25, 1982</label> <target>2701</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4903</designator> <label leaderChar="." leaderAlign="right">Women’s History Week, 1982</label> <label leaderChar="." leaderAlign="right">Feb. 26, 1982</label> <target>2702</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4904</designator> <label leaderChar="." leaderAlign="right">Termination of Increased Rates of Duty on Certain Mushrooms and Technical Corrections in the Tariff Schedules of the United States</label> <label leaderChar="." leaderAlign="right">Feb. 27, 1982</label> <target>2703</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4905</designator> <label leaderChar="." leaderAlign="right">National Construction Industry Week, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 1, 1982</label> <target>2707</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4906</designator> <label leaderChar="." leaderAlign="right">Louisiana World Exposition of 1984</label> <label leaderChar="." leaderAlign="right">Mar. 4, 1982</label> <target>2708</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4907</designator> <label leaderChar="." leaderAlign="right">Imports of Petroleum</label> <label leaderChar="." leaderAlign="right">Mar. 10, 1982</label> <target>2709</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4908</designator> <label leaderChar="." leaderAlign="right">Afghanistan Day</label> <label leaderChar="." leaderAlign="right">Mar. 10, 1982</label> <target>2710</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4909</designator> <label leaderChar="." leaderAlign="right">National Energy Education Day, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 10, 1982</label> <target>2710</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4910</designator> <label leaderChar="." leaderAlign="right">National Agriculture Day, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 18, 1982</label> <target>2712</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4911</designator> <label leaderChar="." leaderAlign="right">Pan American Day and Pan American Week, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 22, 1982</label> <target>2713</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4912</designator> <label leaderChar="." leaderAlign="right">Loyalty Day, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 24, 1982</label> <target>2714</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4913</designator> <label leaderChar="." leaderAlign="right">National Recognition Day for Nurses 1982</label> <label leaderChar="." leaderAlign="right">Mar. 24, 1982</label> <target>2714</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4914</designator> <label leaderChar="." leaderAlign="right">Zoo and Aquarium Month, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 25, 1982</label> <target>2715</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4915</designator> <label leaderChar="." leaderAlign="right">National Defense Transportation Day and National Transportation Week, 1982</label> <label leaderChar="." leaderAlign="right">Mar. 25, 1982</label> <target>2716</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4916</designator> <label leaderChar="." leaderAlign="right">National Maritime Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 1, 1982</label> <target>2717</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4917</designator> <label leaderChar="." leaderAlign="right">National Safe Boating Week, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 1, 1982</label> <target>2718</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4918</designator> <label leaderChar="." leaderAlign="right">Older Americans Month, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 2, 1982</label> <target>2718</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4919</designator> <label leaderChar="." leaderAlign="right">Cancer Control Month, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 2, 1982</label> <target>2719</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4920</designator> <label leaderChar="." leaderAlign="right">National Medic Alert Week</label> <label leaderChar="." leaderAlign="right">Apr. 3, 1982</label> <target>2720</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4921</designator> <label leaderChar="." leaderAlign="right">National Day of Reflection</label> <label leaderChar="." leaderAlign="right">Apr. 3, 1982</label> <target>2721</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4922</designator> <label leaderChar="." leaderAlign="right">Mother’s Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 5, 1982</label> <target>2722</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4923</designator> <label leaderChar="." leaderAlign="right">Small Business Week, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 5, 1982</label> <target>2722</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4924</designator> <label leaderChar="." leaderAlign="right">World Trade Week 1982</label> <label leaderChar="." leaderAlign="right">Apr. 5, 1982</label> <target>2723</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4925</designator> <label leaderChar="." leaderAlign="right">Parliamentary Emphasis Month, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 6, 1982</label> <target>2724</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4926</designator> <label leaderChar="." leaderAlign="right">American Salute to Cabanatuan Prisoner of War Memorial Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 9, 1982</label> <target>2724</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4927</designator> <label leaderChar="." leaderAlign="right">Asian/Pacific American Heritage Week, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 12, 1982</label> <target>2725</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4928</designator> <label leaderChar="." leaderAlign="right">Dutch-American Friendship Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 12, 1982</label> <target>2726</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4929</designator> <label leaderChar="." leaderAlign="right">Crime Victims Week, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 14, 1982</label> <target>2727<page>xl</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4930</designator> <label leaderChar="." leaderAlign="right">National Architecture Week, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>2728</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4931</designator> <label leaderChar="." leaderAlign="right">Law Day U.S.A., 1982</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>2729</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4932</designator> <label leaderChar="." leaderAlign="right">Prayer for Peace Memorial Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>2730</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4933</designator> <label leaderChar="." leaderAlign="right">National Farm Safety Week 1982</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>2731</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4934</designator> <label leaderChar="." leaderAlign="right">Armed Forces Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 16, 1982</label> <target>2731</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4935</designator> <label leaderChar="." leaderAlign="right">National Year of Disabled Persons</label> <label leaderChar="." leaderAlign="right">Apr. 26, 1982</label> <target>2732</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4936</designator> <label leaderChar="." leaderAlign="right">Jewish Heritage Week</label> <label leaderChar="." leaderAlign="right">Apr. 27, 1982</label> <target>2733</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4937</designator> <label leaderChar="." leaderAlign="right">Father’s Day, 1982</label> <label leaderChar="." leaderAlign="right">Apr. 27, 1982</label> <target>2734</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4938</designator> <label leaderChar="." leaderAlign="right">Application of Certain United States Laws to the North Mariana Islands</label> <label leaderChar="." leaderAlign="right">May 3, 1982</label> <target>2734</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4939</designator> <label leaderChar="." leaderAlign="right">Flag Day and National Flag Week, 1982</label> <label leaderChar="." leaderAlign="right">May 4, 1982</label> <target>2736</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4940</designator> <label leaderChar="." leaderAlign="right">Import Fees on Certain Sugars, Sirups and Molasses</label> <label leaderChar="." leaderAlign="right">May 5, 1982</label> <target>2737</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4941</designator> <label leaderChar="." leaderAlign="right">Modification of Quotas on Certain Sugars, Sirups and Molasses</label> <label leaderChar="." leaderAlign="right">May 5, 1982</label> <target>2740</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4942</designator> <label leaderChar="." leaderAlign="right">United States-Korea Centennial</label> <label leaderChar="." leaderAlign="right">May 10, 1982</label> <target>2743</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4943</designator> <label leaderChar="." leaderAlign="right">Amelia Earhart Day, 1982</label> <label leaderChar="." leaderAlign="right">May 20, 1982</label> <target>2744</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4944</designator> <label leaderChar="." leaderAlign="right">National P.O.W.-M.I.A. Recognition Day, 1982</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>2745</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4945</designator> <label leaderChar="." leaderAlign="right">National Orchestra Week, 1982</label> <label leaderChar="." leaderAlign="right">June 1, 1982</label> <target>2746</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4946</designator> <label leaderChar="." leaderAlign="right">National Child Abuse Prevention Week 1982</label> <label leaderChar="." leaderAlign="right">June 10, 1982</label> <target>2746</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4947</designator> <label leaderChar="." leaderAlign="right">National Peach Month, 1982</label> <label leaderChar="." leaderAlign="right">June 15, 1982</label> <target>2747</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4948</designator> <label leaderChar="." leaderAlign="right">Baltic Freedom Day</label> <label leaderChar="." leaderAlign="right">June 14, 1982</label> <target>2748</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4949</designator> <label leaderChar="." leaderAlign="right">Citizenship Dav and Constitution Week, 1982</label> <label leaderChar="." leaderAlign="right">June 23, 1982</label> <target>2749</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4950</designator> <label leaderChar="." leaderAlign="right">National NCO/Petty Officer Week 1982</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>2750</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4951</designator> <label leaderChar="." leaderAlign="right">National Children’s Day, 1982</label> <label leaderChar="." leaderAlign="right">June 30, 1982</label> <target>2750</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4952</designator> <label leaderChar="." leaderAlign="right">P.O.W.-M.I.A. Flag</label> <label leaderChar="." leaderAlign="right">July 6, 1982</label> <target>2751</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4953</designator> <label leaderChar="." leaderAlign="right">Captive Nations Week, 1982</label> <label leaderChar="." leaderAlign="right">July 19, 1982</label> <target>2752</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4954</designator> <label leaderChar="." leaderAlign="right">National Navaho Code Talkers Day</label> <label leaderChar="." leaderAlign="right">July 28, 1982</label> <target>2752</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4955</designator> <label leaderChar="." leaderAlign="right">National Purple Heart Week, 1982</label> <label leaderChar="." leaderAlign="right">July 30, 1982</label> <target>2753</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4956</designator> <label leaderChar="." leaderAlign="right">National Hispanic Heritage Week, 1982</label> <label leaderChar="." leaderAlign="right">July 30, 1982</label> <target>2754</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4957</designator> <label leaderChar="." leaderAlign="right">Working Mothers’ Day</label> <label leaderChar="." leaderAlign="right">Aug. 4, 1982</label> <target>2755</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4958</designator> <label leaderChar="." leaderAlign="right">Women’s Equality Dav 1982</label> <label leaderChar="." leaderAlign="right">Aug. 13, 1982</label> <target>2756</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4959</designator> <label leaderChar="." leaderAlign="right">Nordic-America Week, 1982</label> <label leaderChar="." leaderAlign="right">Aug. 26, 1982</label> <target>2757</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4960</designator> <label leaderChar="." leaderAlign="right">Fire Prevention Week, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>2758</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4961</designator> <label leaderChar="." leaderAlign="right">Leif Erikson Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>2759</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4962</designator> <label leaderChar="." leaderAlign="right">Columbus Dav, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>2759</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4963</designator> <label leaderChar="." leaderAlign="right">White Cane Safety Dav, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 8, 1982</label> <target>2760</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4964</designator> <label leaderChar="." leaderAlign="right">National P.T.A. Membership Month 1982</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>2761</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4965</designator> <label leaderChar="." leaderAlign="right">National Employ the Handicapped Week, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>2761</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4966</designator> <label leaderChar="." leaderAlign="right">National Hospice Week 1982</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>2762</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4967</designator> <label leaderChar="." leaderAlign="right">American Education Week 1982</label> <label leaderChar="." leaderAlign="right">Sept. 13, 1982</label> <target>2763</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4968</designator> <label leaderChar="." leaderAlign="right">Child Health Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 14, 1982</label> <target>2764</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4969</designator> <label leaderChar="." leaderAlign="right">General Pulaski Memorial Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 14, 1982</label> <target>2764</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4970</designator> <label leaderChar="." leaderAlign="right">United Nations Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 14, 1982</label> <target>2765</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4971</designator> <label leaderChar="." leaderAlign="right">National Disabled Veterans Week 1982</label> <label leaderChar="." leaderAlign="right">Sept. 14, 1982</label> <target>2766</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4972</designator> <label leaderChar="." leaderAlign="right">Veterans Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 16, 1982</label> <target>2766</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4973</designator> <label leaderChar="." leaderAlign="right">Honoring the Ukrainian Helsinki Monitoring Group</label> <label leaderChar="." leaderAlign="right">Sept. 21, 1982</label> <target>2767</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4974</designator> <label leaderChar="." leaderAlign="right">National School Lunch Week, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 23, 1982</label> <target>2768</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4975</designator> <label leaderChar="." leaderAlign="right">National Forest Products Week, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 23, 1982</label> <target>2769</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4976</designator> <label leaderChar="." leaderAlign="right">National Sewing Month</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>2770</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4977</designator> <label leaderChar="." leaderAlign="right">National Cystic Fibrosis Week, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>2770</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4978</designator> <label leaderChar="." leaderAlign="right">Lupus Awareness Week 1982</label> <label leaderChar="." leaderAlign="right">Sept. 24, 1982</label> <target>2771</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4979</designator> <label leaderChar="." leaderAlign="right">Thanksgiving Day, 1982</label> <label leaderChar="." leaderAlign="right">Sept. 27, 1982</label> <target>2772</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4980</designator> <label leaderChar="." leaderAlign="right">Staged Reduction of Rates of Duty on Certain Products Carry Out a Trade Agreement</label> <label leaderChar="." leaderAlign="right">Sept. 30, 1982</label> <target>2773</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4981</designator> <label leaderChar="." leaderAlign="right">National Schoolbus Safety Week of 1982</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>2774</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4982</designator> <label leaderChar="." leaderAlign="right">Dr. Robert H. Goddard Dav</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>2775</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4983</designator> <label leaderChar="." leaderAlign="right">World Food Dav 1982</label> <label leaderChar="." leaderAlign="right">Oct. 5, 1982</label> <target>2776</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4984</designator> <label leaderChar="." leaderAlign="right">National Port Week 1982</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>2777</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4985</designator> <label leaderChar="." leaderAlign="right">National Newspaper Carrier Appreciation Day</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>2777</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4986</designator> <label leaderChar="." leaderAlign="right">National Farm-City Week, 1982</label> <label leaderChar="." leaderAlign="right">Oct. 12, 1982</label> <target>2778</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4987</designator> <label leaderChar="." leaderAlign="right">National Spinal Cord Injury Month</label> <label leaderChar="." leaderAlign="right">Oct. 18, 1982</label> <target>2779</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4988</designator> <label leaderChar="." leaderAlign="right">National Housing Week 1982</label> <label leaderChar="." leaderAlign="right">Oct. 19, 1982</label> <target>2779</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4989</designator> <label leaderChar="." leaderAlign="right">Myasthenia Gravis Awareness Week 1982</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>2781<page>xli</page></target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4990</designator> <label leaderChar="." leaderAlign="right">Head Start Awareness Month</label> <label leaderChar="." leaderAlign="right">Oct. 22, 1982</label> <target>2781</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4991</designator> <label leaderChar="." leaderAlign="right">Suspension of the Application of Column 1 Rates of Duty of the Tariff Schedules of the United States to the Products of Poland</label> <label leaderChar="." leaderAlign="right">Oct. 27, 1982</label> <target>2782</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4992</designator> <label leaderChar="." leaderAlign="right">Theodore Roosevelt Day</label> <label leaderChar="." leaderAlign="right">Oct. 27, 1982</label> <target>2783</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4993</designator> <label leaderChar="." leaderAlign="right">Termination in Part of the Proclamations Carrying Out the Agreement Between the Governments of the United States of America and Argentina Concerning Hide Exports and Other Trade Matters</label> <label leaderChar="." leaderAlign="right">Oct. 29, 1982</label> <target>2784</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4994</designator> <label leaderChar="." leaderAlign="right">National Diabetes Month, 1982</label> <label leaderChar="." leaderAlign="right">Nov. 2, 1982</label> <target>2785</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4995</designator> <label leaderChar="." leaderAlign="right">National Christmas Seal Month, 1982</label> <label leaderChar="." leaderAlign="right">Nov. 2, 1982</label> <target>2786</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4996</designator> <label leaderChar="." leaderAlign="right">National Alzheimer’s Disease Week</label> <label leaderChar="." leaderAlign="right">Nov. 2, 1982</label> <target>2787</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4997</designator> <label leaderChar="." leaderAlign="right">National Respiratory Therapy Week</label> <label leaderChar="." leaderAlign="right">Nov. 10, 1982</label> <target>2788</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4998</designator> <label leaderChar="." leaderAlign="right">Modification of the Tariff-Rate Quota on Brooms Wholly or in Part of Broom Corn</label> <label leaderChar="." leaderAlign="right">Nov. 10, 1982</label> <target>2788</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">4999</designator> <label leaderChar="." leaderAlign="right">National Family Week 1982</label> <label leaderChar="." leaderAlign="right">Nov. 12, 1982</label> <target>2789</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5000</designator> <label leaderChar="." leaderAlign="right">National Home Health Care Week, 1982</label> <label leaderChar="." leaderAlign="right">Nov. 15, 1982</label> <target>2790</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5001</designator> <label leaderChar="." leaderAlign="right">Wright Brothers Day, 1982</label> <label leaderChar="." leaderAlign="right">Nov. 16, 1982</label> <target>2791</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5002</designator> <label leaderChar="." leaderAlign="right">Modification of Quotas on Certain Sugars, Sirups and Molasses</label> <label leaderChar="." leaderAlign="right">Nov. 30, 1982</label> <target>2792</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5003</designator> <label leaderChar="." leaderAlign="right">Bill of Rights Day, Human Rights Day and Week, 1982</label> <label leaderChar="." leaderAlign="right">Dec. 10, 1982</label> <target>2793</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5004</designator> <label leaderChar="." leaderAlign="right">A Dav of Prayer for Poland and Solidarity With the Polish People</label> <label leaderChar="." leaderAlign="right">Dec. 10, 1982</label> <target>2794</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5005</designator> <label leaderChar="." leaderAlign="right">National Drunk and Drugged Driving Awareness Week</label> <label leaderChar="." leaderAlign="right">Dec. 13, 1982</label> <target>2795</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5006</designator> <label leaderChar="." leaderAlign="right">World Communications Year 1983: Development of Communications Infrastructures</label> <label leaderChar="." leaderAlign="right">Dec. 16, 1982</label> <target>2796</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5007</designator> <label leaderChar="." leaderAlign="right">Fiorello H. La Guardia Memorial Day</label> <label leaderChar="." leaderAlign="right">Dec. 17, 1982</label> <target>2797</target></referenceItem>
<referenceItem><designator leaderChar="." leaderAlign="right">5008</designator> <label leaderChar="." leaderAlign="right">National Closed-Captioned Television Month</label> <label leaderChar="." leaderAlign="right">Dec. 29, 1982</label> <target>2798</target></referenceItem>
</listOfProclamations>
<page />
</preface>
<publicLaws>
<preface>
<coverText>
<p class="centered"><b>PUBLIC LAWS</b></p>
<p class="centered"><inline class="smallCaps">enacted during</inline></p>
<p class="centered">SECOND SESSION OF THE NINETY-SEVENTH CONGRESS</p>
<p class="centered"><inline class="smallCaps">of the</inline></p>
<p class="centered">UNITED STATES OF AMERICA</p>
</coverText>
<enrolledDateline>
<i>Begun and held at the City of Washington on Monday, January 25, 1982; the House of Representatives adjourned sine die on Tuesday, December 21, 1982, and the Senate adjourned sine die on Thursday, December 23, 1982.</i> <inline class="smallCaps">Ronald Reagan</inline>, <i>President;</i> <inline class="smallCaps">George Bush</inline>, <i>Vice President;</i> <inline class="smallCaps">Thomas P. O'neill, Jr.</inline>, <i>Speaker of the House of Representatives.</i></enrolledDateline>
<page />
</preface>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–146: To permit the broadcasting in the United States of the International Communication Agency film “Let Poland Be Poland: A Day of Solidarity With the People of Poland”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>146</docNumber>
<citableAs>Public Law 97–146</citableAs>
<citableAs>96 Stat. 3</citableAs>
<approvedDate>1982-01-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/3">96 STAT. 3</page>
<dc:type>Public Law</dc:type> <docNumber>97–146</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To permit the broadcasting in the United States of the International Communication Agency film “Let Poland Be Poland: A Day of Solidarity With the People of Poland”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-01-30">Jan. 30, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/382">H.J. Res 382</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Polish Action Committee has called on free peoples everywhere to commemorate January 30, 1982, as a Day of Solidarity with the People of Poland;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the American Federation of Labor and Congress of Industrial Organizations, the International Confederation of Free Trade Unions (ICFTU), and other labor organizations throughout the world are commemorating this day with rallies and other observances;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the President has issued a proclamation declaring January 30, 1982, to be Solidarity Day in the United States;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the heads of state of many free world nations will join in observing Solidarity Day;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these observances will be broadcast worldwide, over television and radio, to an expected audience of over 300 million people; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas it is desirable that the people of the United States be aware of, and participants in, this worldwide effort: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That notwithstanding<sidenote><p class="indent0 firstIndent0 fontsize8">“Let Poland Be Poland: A Day of Solidarity With the People of Poland?</p><p class="indent0 firstIndent0 fontsize8">Broadcast release in U.S., permit.</p></sidenote> the second sentence of section 501 of the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1461), the Director of the International Communication Agency may make the film entitled “Let Poland Be Poland: A Day of Solidarity With the People of Poland” available for broadcasting in the United States on January 31, 1982, or within thirty days thereafter.</content>
</section>
<action>
<actionDescription>Approved January 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/382">H.J. Res 382</ref> (<ref href="/us/bill/96/sjres/139">S.J. Res 139</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Jan. 27. considered and passed House.</p>
<p class="indent4 firstIndent-1">Jan. 28. considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–147: Making an urgent supplemental appropriation for the fiscal year ending September 30, 1982, for the Department of Agriculture.</dc:title>
<dc:type>Public Law</dc:type><docNumber>147</docNumber>
<citableAs>Public Law 97–147</citableAs>
<citableAs>96 Stat. 4</citableAs>
<approvedDate>1982-02-15</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/4">96 STAT. 4</page>
<dc:type>Public Law</dc:type> <docNumber>97–147</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Making an urgent supplemental appropriation for the fiscal year ending September 30, 1982, for the Department of Agriculture.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-02-15">Feb. 15, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/389">H.J. Res 389</ref>]</p></sidenote>
</longTitle>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
<sidenote><p class="indent0 firstIndent0 fontsize8">Supplemental appropriation.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That the following sum is appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 1982; namely:</chapeau>
<appropriations level="major">
<heading>DEPARTMENT OF AGRICULTURE</heading>
<appropriations level="intermediate">
<heading>Commodity Credit Corporation</heading>
<appropriations level="small">
<heading>reimbursement for net realized losses</heading>
<section>
<content class="firstIndent1">To reimburse the Commodity Credit Corporation for net realized losses sustained heretofore, but not previously reimbursed, pursuant to the Act of August 17, 1961 (15 U.S.C. 713a–11, 713a–12), $5,000,000,000.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The following sum is appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 1982, namely:</chapeau>
<appropriations level="major">
<heading>DEPARTMENT OF HEALTH AND HUMAN SERVICES</heading>
<appropriations level="intermediate">
<heading>Social Security Administration</heading>
<appropriations level="small">
<heading>low income energy assistance</heading>
<content class="firstIndent1">For an additional amount for “Low Income Energy Assistance”, $123,000,000.</content>
</appropriations>
</appropriations>
</appropriations>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">None of the funds appropriated under this joint resolution shall be used, obligated, or expended for the purposes of section 2604(f), 2605(k), 2607(b)(1), or 2607(b)(2) of the Omnibus Budget Reconciliation <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/894/896/900">95 Stat. 894, 896, 900</ref>.</p></sidenote>Act of 1981.</content>
</subsection>
</section>
</appropriations>
</appropriations>
</appropriations>
</section>
<action>
<actionDescription>Approved February 15, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/389">H.J. Res 389</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/424">97–424</ref> (<committee>Comm. on Appropriations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Feb. 9, considered and passed House.</p>
<p class="indent4 firstIndent-1">Feb. 9, 10, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Feb. 10, House concurred in Senate amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–148: Making an urgent supplemental appropriation for the Department of Labor for the fiscal year ending September 30, 1982.</dc:title>
<dc:type>Public Law</dc:type><docNumber>148</docNumber>
<citableAs>Public Law 97–148</citableAs>
<citableAs>96 Stat. 5</citableAs>
<approvedDate>1982-02-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/5">96 STAT. 5</page>
<dc:type>Public Law</dc:type> <docNumber>97–148</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Making an urgent supplemental appropriation for the Department of Labor for the fiscal year ending September 30, 1982.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-02-22">Feb. 22, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/391">H.J. Res 391</ref>]</p></sidenote>
</longTitle>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
<section class="inline">
<chapeau class="inline fontsize10">That the following<sidenote><p class="indent0 firstIndent0 fontsize8">Labor Department, supplemental appropriation.</p></sidenote> sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 1982, namely:</chapeau>
<appropriations level="major">
<heading>DEPARTMENT OF LABOR</heading>
<appropriations level="intermediate">
<heading>Employment and Training Administration</heading>
<appropriations level="small">
<heading>grants to states for unemployment insurance and employment services</heading>
<content class="firstIndent1">For an additional amount for “Grants to States for unemployment insurance and employment services”, from the Employment Security Administration Account in the Unemployment Trust Fund, $343,490,000, of which $146,700,000 shall be available only to the extent necessary to meet increased costs of administration resulting from changes in a State law or increases in the number of unemployment insurance claims filed and claims paid or increased salary costs resulting from changes in State salary compensation plans embracing employees of the State generally over those upon which the State’s basic grant was based, which cannot be provided for by normal budgetary adjustments: <proviso><i>Provided,</i> That any portion of the funds granted to a State in the current fiscal year and not obligated by the State in that year shall be returned to the Treasury and credited to the account from which derived.</proviso></content>
</appropriations>
<appropriations level="small">
<heading>advances to the unemployment trust fund and other funds</heading>
<content class="firstIndent1">For an additional amount for “Advances to the Unemployment Trust Fund and Other Funds”, $1,950,000,000, to remain available until September 30, 1983.</content>
</appropriations>
</appropriations>
</appropriations>
</section>
<action>
<actionDescription>Approved February 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/391">H.J. Res 391</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/425">97–425</ref> (<committee>Comm. on Appropriations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Feb. 9, considered and passed House.</p>
<p class="indent4 firstIndent-1">Feb. 10, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–149: To designate 1982 as the “National Year of Disabled Persons”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>149</docNumber>
<citableAs>Public Law 97–149</citableAs>
<citableAs>96 Stat. 6</citableAs>
<approvedDate>1982-02-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/6">96 STAT. 6</page>
<dc:type>Public Law</dc:type> <docNumber>97–149</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate 1982 as the “National Year of Disabled Persons”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-02-26">Feb. 26, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/14">S.J. Res 134</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the designation by the United Nations of 1981 as the International Year of Disabled Persons has stimulated new progress toward achieving the full participation in national and community life of the thirty-five million Americans who have disabilities;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas such progress has depended upon the initiative and resources of individuals and organizations in all sectors of American society who have worked in partnership with disabled persons;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas such partnership has contributed substantially toward improving the fives of disabled Americans;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas further additional action is required to increase public understanding of the unfulfilled needs and potential contributions of disabled persons; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas further progress should be made in the United States toward achieving the following long-term goals of and for disabled persons promoted during the International Year of Disabled Persons: (1) expanded educational opportunity; (2) improved access to housing, buildings, and transportation; (3) expanded employment opportunity, (4) expanded participation in recreational, social, and cultural activities; (5) expanded and strengthened rehabilitation programs and facilities; (6) purposeful application of biomedical research aimed at conquering major disabling conditions; (7) reduction in the incidence of disability by expanded accident and disease prevention; (8) expanded application of technology to minimize the effects of disability; and (9) expanded international exchange of information and experience to benefit all disabled persons; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the United Nations is building upon the International Year of Disabled Persons momentum and is considering long-term initiatives to improve the lives of the world’s one-half billion disabled persons: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Year of Disabled Persons.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That 1982 hereby <page identifier="/us/stat/96/7">96 STAT. 7</page>is designated the “National Year of Disabled Persons”, and the President of the United States is authorized and requested to issue a proclamation calling upon the elected officials and people of the United States to observe such year through activities in support of the long-term goals for disabled persons promoted during the International Year of Disabled Persons.</content>
</section>
<action>
<actionDescription>Approved February 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/14">S.J. Res 134</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 16, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 10, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–150: To authorize and request the President to designate the week of February 28, 1982, through March 6, 1982, as “National Construction Industry Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>150</docNumber>
<citableAs>Public Law 97–150</citableAs>
<citableAs>96 Stat. 8</citableAs>
<approvedDate>1982-03-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/8">96 STAT. 8</page>
<dc:type>Public Law</dc:type> <docNumber>97–150</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to designate the week of February 28, 1982, through March 6, 1982, as “National Construction Industry Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-01">Mar. 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/122">S.J. Res 122</ref>]</p></sidenote>
</longTitle>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Construction Industry Week.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the President is authorized and requested to issue a proclamation designating the week of February 28, 1982, through March 6, 1982, as “National Construction Industry Week”, and calling upon all Government agencies and people of the United States to observe the week with appropriate programs, ceremonies, and activities.</content>
</section>
<action>
<actionDescription>Approved March 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/122">S.J. Res 122</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 4, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 10, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–151: To authorize and request the President to issue a proclamation designating March 21, 1982, as Afghanistan Day, a day to commemorate the struggle of the people of Afghanistan against the occupation of their country by Soviet forces.</dc:title>
<dc:type>Public Law</dc:type><docNumber>151</docNumber>
<citableAs>Public Law 97–151</citableAs>
<citableAs>96 Stat. 9</citableAs>
<approvedDate>1982-03-10</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/9">96 STAT. 9</page>
<dc:type>Public Law</dc:type> <docNumber>97–151</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to issue a proclamation designating March 21, 1982, as Afghanistan Day, a day to commemorate the struggle of the people of Afghanistan against the occupation of their country by Soviet forces.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-10">Mar. 10, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/142">S.J. Res 142</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Afghanistan, more than two years after the Soviet invasion, remains a nation occupied and terrorized by over eighty thousand Soviet troops;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the continued Soviet occupation of Afghanistan is causing enormous suffering among the people of Afghanistan, as well as the deprivation of their basic right of national sovereignty;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas over two and one-half million people of Afghanistan, constituting more than 15 per centum of the country’s population, have fled the Soviet occupation and are now refugees in Pakistan and other neighboring countries;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Soviet invasion of Afghanistan undermines the spirit and intention of the Declaration of Principles of the Final Act of the Conference on Security and Cooperation in Europe, which the Union of Soviet Socialist Republics signed at Helsinki in 1975;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the puppet regime of Babrak Karmal, installed and maintained by the Union of Soviet Socialist Republics, has denied the people of Afghanistan their right to self-determination, in violation of the United Nations Charter;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the undaunted resistance of the Afghan freedom fighters against the Soviet occupational forces is an inspiration to the free world;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the United Nations General Assembly passed a resolution on November 18, 1981, calling for “the immediate withdrawal of the foreign troops from Afghanistan”;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the people of Afghanistan observe March 21 as the start of each new year and as a symbol of the nation’s rebirth; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the European Parliament has declared its intention to commemorate March 21, 1982, as Afghanistan Day: Now, therefore, be it</recital>
<page identifier="/us/stat/96/10">96 STAT. 10</page>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">Afghanistan Day.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the President is authorized and requested to issue a proclamation designating March 21, 1982, as Afghanistan Day, and calling upon the people of the United States to observe such day with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved March 10, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/142">S.J. Res 142</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 3, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Mar. 4, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–152: To extend the date for the submission to the Congress of the report of the Commission on Wartime Relocation and Internment of Civilians.</dc:title>
<dc:type>Public Law</dc:type><docNumber>152</docNumber>
<citableAs>Public Law 97–152</citableAs>
<citableAs>96 Stat. 11</citableAs>
<approvedDate>1982-03-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/11">96 STAT. 11</page>
<dc:type>Public Law</dc:type> <docNumber>97–152</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To extend the date for the submission to the Congress of the report of the Commission on Wartime Relocation and Internment of Civilians.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-16">Mar. 16, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/5021">H.R. 5021</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That section 4(c)<sidenote><p class="indent0 firstIndent0 fontsize8">Commission on Wartime Relocation and Internment of Civilians.</p><p class="indent0 firstIndent0 fontsize8">Report to Congress, extension.</p></sidenote> of the Commission on Wartime Relocation and Internment of Civilians Act (94 Stat. 965; 50 U.S.C. app. 1981 note) is amended by striking out “<quotedText>the date which</quotedText>” and all that follows through “<quotedText>Act</quotedText>” and inserting in lieu thereof “<quotedText>December 31, 1982</quotedText>”.</content>
</section>
<action>
<actionDescription>Approved March 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/5021">H.R. 5021</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/378">97–378</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 25, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–153: To designate July 1982 as “National Peach Month”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>153</docNumber>
<citableAs>Public Law 97–153</citableAs>
<citableAs>96 Stat. 12</citableAs>
<approvedDate>1982-03-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/12">96 STAT. 12</page>
<dc:type>Public Law</dc:type> <docNumber>97–153</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate July 1982 as “National Peach Month”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-16">Mar. 16, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/91">S.J. Res 91</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas peaches are recognized as the number one summer fruit;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas peaches are harvested in our Nation from May until October, with peak supplies occurring nationally in July;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas public awareness of the need for a well-balanced diet is becoming increasingly evident;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas medical authorities believe that proper nutrition can be a factor in preventing and relieving diseases such as cancer, cardiovascular diseases, and other illnesses; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas peaches, which contain only thirty-eight calories each, are an important source of vitamin A, protein, and minerals, such as calcium and iron, and can be a nutritious part of any well-balanced diet: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Peach Month.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the President is authorized and requested to designate July 1982 as “National Peach Month”, to call upon the people of the United States to incorporate nutritious peaches into their diets when they are in season, and to call upon interested groups to celebrate this month with appropriate programs and activities that will make the benefits of this succulent fruit and of a well-balanced diet known to the consumers of America.</content>
</section>
<action>
<actionDescription>Approved March 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/91">S.J. Res 91</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): June 25, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 10, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">Mar. 2, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–154: To designate October 1982 as “National P.T.A. Membership Month”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>154</docNumber>
<citableAs>Public Law 97–154</citableAs>
<citableAs>96 Stat. 13</citableAs>
<approvedDate>1982-03-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/13">96 STAT. 13</page>
<dc:type>Public Law</dc:type> <docNumber>97–154</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate October 1982 as “National P.T.A. Membership Month”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-16">Mar. 16, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/105">S.J. Res 105</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the National Congress of Parents and Teachers was founded in 1897 as an advocate for children and youth; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the National Parent Teacher Association represents over twenty-nine thousand State and local units with over six million active members and is a volunteer organization concerned with improving the educational opportunities and quality of life for all children and youth; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Parent Teacher Association seeks to raise the standards of home life and to secure for all children and youth the highest advantages in physical, mental, social, and spiritual education: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the month of<sidenote><p class="indent0 firstIndent0 fontsize8">National P.T.A. Membership Month.</p></sidenote> October 1982 is designated “National P.T.A. Membership Month”, and the President is requested to issue a proclamation calling upon the people of the United States to observe such month with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved March 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/105">S.J. Res 105</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 16, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 10, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">Mar. 2, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–155: To authorize the Secretary of the Army to return to the Federal Republic of Germany certain works of art seized by the United States Army at the end of World Warn.</dc:title>
<dc:type>Public Law</dc:type><docNumber>155</docNumber>
<citableAs>Public Law 97–155</citableAs>
<citableAs>96 Stat. 14</citableAs>
<approvedDate>1982-03-17</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/14">96 STAT. 14</page>
<dc:type>Public Law</dc:type> <docNumber>97–155</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the Secretary of the Army to return to the Federal Republic of Germany certain works of art seized by the United States Army at the end of World Warn.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-17">Mar. 17, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/4625">H.R. 4625</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">Federal Republic of Germany, return of certain seized works of art.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That </chapeau>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">the Secretary of the Anny may transfer to the Federal Republic of Germany, without compensation, title to, and custody of, certain works of art seized from the German Government by the United States Army after World War II. Before any such transfer may be made, the Secretary of the Army shall establish an interdepartmental committee to review such works of art. Such committee shall include one member designated by the United States Holocaust Memorial Council (established pursuant to the Act entitled “An Act to establish the United States Memorial Council” (94 Stat. 1547; 3 6 U.S.C. 1402)). Any such work of art determined by the committee to be inappropriate for such transfer under the provisions of part II, section A, of the Protocol of the Proceedings of the Berlin (Potsdam) Conference of July 17 through August 2, 1945, may not be so transferred.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Prohibition.</p></sidenote>
<content class="inline">No funds of the United States may be expended in connection with any transportation or handling costs incidental to any transfer authorized by subsection (a).</content>
</subsection>
</section>
<action>
<actionDescription>Approved March 17, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/4625">H.R. 4625</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/298">97–298</ref> (<committee>Comm. on Armed Services</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/291">97–291</ref> (<committee>Comm. on Armed Services</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Nov. 4, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 25, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Mar. 2, House concurred in Senate amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–156: To proclaim March 18, 1982, as “National Agriculture Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>156</docNumber>
<citableAs>Public Law 97–156</citableAs>
<citableAs>96 Stat. 15</citableAs>
<approvedDate>1982-03-18</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/15">96 STAT. 15</page>
<dc:type>Public Law</dc:type> <docNumber>97–156</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To proclaim March 18, 1982, as “National Agriculture Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-18">Mar. 18, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/148">S.J. Res 148</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas agriculture is this Nation’s most basic industry, and its associated production, processing, and marketing segments, together provide more jobs than any other single industry; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the productivity of American agriculture is a vital ingredient in our strength as a nation, both domestically and on the world scene; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas to maintain a healthy agriculture it is necessary that all Americans should understand how agriculture affects their lives and well-being, and should be aware of their personal stake in an abundant food and fiber supply: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That March 18,<sidenote><p class="indent0 firstIndent0 fontsize8">National Agriculture Day.</p></sidenote> 1982, is hereby proclaimed “National Agriculture Day”, and the President is authorized and requested to issue a proclamation calling upon the people of the United States to observe this day with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved March 18, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/148">S.J. Res 148</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 4, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Mar. 11, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–157: Expressing the sense of Congress that the Government of the Soviet Union should respect the rights of its citizens to practice their religion and to emigrate, and that these matters should be among the issues raised at the thirty-eighth meeting of the United Nations Commission on Human Rights at Geneva in February 1982.</dc:title>
<dc:type>Public Law</dc:type><docNumber>157</docNumber>
<citableAs>Public Law 97–157</citableAs>
<citableAs>96 Stat. 16</citableAs>
<approvedDate>1982-03-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/16">96 STAT. 16</page>
<dc:type>Public Law</dc:type> <docNumber>97–157</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Expressing the sense of Congress that the Government of the Soviet Union should respect the rights of its citizens to practice their religion and to emigrate, and that these matters should be among the issues raised at the thirty-eighth meeting of the United Nations Commission on Human Rights at Geneva in February 1982.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-22">Mar. 22, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/373">H.J. Res 373</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Soviet authorities have mounted a triple assault on their Jewish community, (1) the number of Jews allowed to emigrate has been reduced from a high of four thousand seven hundred and forty-six in the month of October 1979 to a total of only nine thousand four hundred in all of 1981, the lowest number since emigration began, (2) frequent harassments, arrests, and trials have become an almost daily occurrence, and (3) unparalleled assaults on Jewish self-study groups occur in the major urban areas; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas such harassment and obstacles to free movement violate the obligations of the Soviet Union to respect the rights of freedom of thought, conscience, expression, religion, and emigration, as provided for in the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the Final Act of the Conference on Security and Cooperation in Europe at Helsinki, and the Constitution of the Union of Soviet Socialist Republics: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">United Nations Commission on Human Rights, Geneva, 1982.</p><p class="indent0 firstIndent0 fontsize8">U .S. delegation.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That it is the sense of the Congress that—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the President should instruct the United States delegation to the United Nations Commission on Human Rights meeting in Geneva in February 1982 to carry to the Commission the message that the Soviet Union should respect the rights of its citizens to practice their religion and to emigrate, should stop its harassments, arrests, and trials of the members of its Jewish community, and should stop its assaults on Jewish self-study groups;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the Government of the Soviet Union should comply with its obligations under the Universal Declaration of Human Rights, the International Covenant on Civil and Political Rights, the Final Act of the Conference on Security and Cooperation in Europe at Helsinki, and the Constitution of the Union of Soviet Socialist Republics, by ceasing the indiscriminate arrests and trials of Jewish activists, by ending the assaults on Jewish self-study groups, and by opening its doors to those who wish to emigrate;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the President should express to the Government of the Soviet Union the strong and continuing opposition of the United States to such harassment of its citizenry, and the obstacles it presents to those who wish to emigrate; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the President should reiterate to the Government of the Soviet Union that the United States, in evaluating its relations <page identifier="/us/stat/96/17">96 STAT. 17</page>with other nations, will consider the extent to which they honor their commitments under international law, particularly their commitments concerning human rights.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">The President shall transmit copies of this resolution to the Ambassador of the Soviet Union to the United States and to the Chairman of the Presidium of the Supreme Soviet.</content>
</section>
<action>
<actionDescription>Approved March 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/373">H.J. Res 373</ref> (<ref href="/us/bill/96/sjres/154">S.J. Res 154</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 2, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 4, S.J. Res. 154 considered in Senate; H.J. Res. 373 considered and passed Senate.</p>
</note>
<note>
<heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18. No. 12 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 22, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–158: To provide for the awarding of a special gold medal to Her Majesty Queen Beatrix in recognition of the 1982 bicentennial anniversary of diplomatic and trade relations between the Netherlands and the United States.</dc:title>
<dc:type>Public Law</dc:type><docNumber>158</docNumber>
<citableAs>Public Law 97–158</citableAs>
<citableAs>96 Stat. 18</citableAs>
<approvedDate>1982-03-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/18">96 STAT. 18</page>
<dc:type>Public Law</dc:type> <docNumber>97–158</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To provide for the awarding of a special gold medal to Her Majesty Queen Beatrix in recognition of the 1982 bicentennial anniversary of diplomatic and trade relations between the Netherlands and the United States.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-22">Mar. 22, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/348">H.J. Res 348</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Dutch antecedents in the United States go back to the early 1600’s when a few doughty Dutch began to explore and settle Manhattan Island and the Hudson River Valley;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Netherlands became the first nation in 1776 to salute the flag of the new American Nation;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas John Adams, first United States Minister to the Netherlands and second President of the United States, signed a mutually advantageous Treaty to Amity and Commerce with the Netherlands in the decisive year of 1782;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Netherlands was the source of a series of needed loans starting in 1782, which eventually totaled the equivalent of $12 million;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas it is with the Netherlands that the United States has its longest peaceful and unbroken relationship;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the year 1982 will mark the two hundredth anniversary of the opening of diplomatic relations with the Netherlands;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these two centuries of official relations have been based on exemplary friendship, mutual trust and respect, and a perceived interest in practical forms of cooperation;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the thirty-six years of vigilant peace since the end of World War II have seen a remarkable growth in the United States-Dutch relationship; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas, in keeping with the spirit and content of the Treaty of Amity and Commerce, the United States and the Netherlands have become active partners in defense and commerce: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">Her Majesty Queen Beatrix of the Netherlands.</p><p class="indent0 firstIndent0 fontsize8">Gold Medal.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That </chapeau>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">the President of the United States is authorized to present, on behalf of the Congress, to Her Majesty Queen Beatrix, a gold medal of appropriate design in recognition of the two hundredth anniversary, in 1982, of the establishment of diplomatic and commercial relations between the Governments of the United States and the Netherlands. For such purpose, the Secretary of the Treasury is authorized and directed to cause to be struck a gold medal with suitable emblems, devices, and inscriptions, to be determined by the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p></sidenote>of the Treasury. There is authorized to be appropriated not to exceed $22,000 after November 1, 1981, to carry out the provisions of this subsection.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Duplicates.</p></sidenote>
<content class="inline">The Secretary of the Treasury may cause duplicates in bronze of such medal to be coined and sold under such regulations as he may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery overhead expenses, and the gold medal. The appropriation used to carry out the provisions <page identifier="/us/stat/96/19">96 STAT. 19</page>of this subsection (a) shall be reimbursed out of the proceeds of such sales.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The medals provided for in this section are national medals for the purpose of section 3551 of the Revised Statutes (31 U.S.C. 368).</content>
</subsection>
</section>
<action>
<actionDescription>Approved March 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/348">H.J. Res 348</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/99/504">99–504</ref> (<committee>Comm. on Armed Services</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 21, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–159: To provide for the distribution within the United States of the International Communication Agency slide show entitled “Montana: The People Speak”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>159</docNumber>
<citableAs>Public Law 97–159</citableAs>
<citableAs>96 Stat. 20</citableAs>
<approvedDate>1982-03-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/20">96 STAT. 20</page>
<dc:type>Public Law</dc:type> <docNumber>97–159</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for the distribution within the United States of the International Communication Agency slide show entitled “Montana: The People Speak”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-24">Mar. 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2166">S. 2166</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">“Montana: The People Speak.”</p><p class="indent0 firstIndent0 fontsize8">Broadcast distribution.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That </chapeau>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">notwithstanding the second sentence of section 501 of the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1461)—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the Director of the International Communication Agency shall make available to the Administrator of General Services a master copy of the slide show entitled “Montana: The People Speak”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the Administrator shall reimburse the Director for any expenses of the Agency in making that master copy available, shall secure any licenses or other rights required for distribution of that slide show within the United States, shall deposit that slide show in the National Archives of the United States, and shall make copies of that slide show available for purchase and public viewing within the United States.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Any reimbursement to the Director pursuant to this section shall be credited to the applicable appropriation of the International Communication Agency.</content>
</subsection>
</section>
<action>
<actionDescription>Approved March 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2166">S. 2166</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Mar. 23, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–160: To temporarily extend the authority to conduct experiments in flexible schedules and compressed schedules under the Federal Employees Flexible and Compressed Work Schedules Act of 1978.</dc:title>
<dc:type>Public Law</dc:type><docNumber>160</docNumber>
<citableAs>Public Law 97–160</citableAs>
<citableAs>96 Stat. 21</citableAs>
<approvedDate>1982-03-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/21">96 STAT. 21</page>
<dc:type>Public Law</dc:type> <docNumber>97–160</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To temporarily extend the authority to conduct experiments in flexible schedules and compressed schedules under the Federal Employees Flexible and Compressed Work Schedules Act of 1978.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-26">Mar. 26, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2254">S. 2254</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<chapeau class="inline fontsize10">That, the Federal<sidenote><p class="indent0 firstIndent0 fontsize8">Federal Employees Flexible and Compressed Work Schedules Act of 1978, extension.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101 note.</ref></p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101 note.</ref></p></sidenote> Employees Flexible and Compressed Work Schedules Act of 1978 (5 U.S.C. 6101 et seq.) is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>over a 3-year period</quotedText>” in the first sentence of section 2;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>the end of the 3-year period which begins on the effective date of this title</quotedText>” in section 102(c) and inserting in lieu thereof “<quotedText>the first day of the second pay period beginning after July 4, 1982</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>the end of the 3-year period which begins<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101 note.</ref></p></sidenote> on the effective date of this title</quotedText>” in section 202(d) and inserting in lieu thereof “<quotedText>the first day of the second pay period beginning after July 4, 1982</quotedText>”.</content>
</paragraph>
</section>
<action>
<actionDescription>Approved March 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2254">S. 2254</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 22, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Mar. 23, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–161: Making further continuing appropriations for the fiscal year 1982.</dc:title>
<dc:type>Public Law</dc:type><docNumber>161</docNumber>
<citableAs>Public Law 97–161</citableAs>
<citableAs>96 Stat. 22</citableAs>
<approvedDate>1982-03-31</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/22">96 STAT. 22</page>
<dc:type>Public Law</dc:type> <docNumber>97–161</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Making further continuing appropriations for the fiscal year 1982.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-03-31">Mar. 31, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/409">H.J. Res 409</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10"> </recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That section <sidenote><p class="indent0 firstIndent0 fontsize8">Further continuing appropriations for fiscal year 1982.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1193">95 Stat. 1193</ref>.</p></sidenote>102(c) of the joint resolution of December 15, 1981 (Public Law 97–92), is hereby amended by striking out “<quotedText>March 31, 1982</quotedText>” and inserting in lieu thereof “<quotedText>September 30, 1982</quotedText>”.</content>
</section>
<action>
<actionDescription>Approved March 31, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/409">H.J. Res 409</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/465">97–465</ref> (<committee>Comm. on Appropriations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 24, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 29–31, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–162: To amend the Federal Grant and Cooperative Agreement Act.</dc:title>
<dc:type>Public Law</dc:type><docNumber>162</docNumber>
<citableAs>Public Law 97–162</citableAs>
<citableAs>96 Stat. 23</citableAs>
<approvedDate>1982-04-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/23">96 STAT. 23</page>
<dc:type>Public Law</dc:type> <docNumber>97–162</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Federal Grant and Cooperative Agreement Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-01">Apr. 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/892">S. 892</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That section 10(d)<sidenote><p class="indent0 firstIndent0 fontsize8">Federal Grant and Cooperative Agreement Act of 1977, amendment.</p></sidenote> of the Federal Grant and Cooperative Agreement Act of 1977 (Public Law 95–224; 41 U.S.C. 501 note) is amended by deleting the sentence: “This authority shall expire one year after receipt by the Congress of the study provided for in section 8 of this Act.”.</content>
</section>
<action>
<actionDescription>Approved April 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/892">S. 892</ref> (<ref href="/us/bill/96/hr/3943">H.R. 3943</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/450">97–450</ref> accompanying H.R. 3943 (<committee>Comm. on Government Operations</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/180">97–180</ref> (<committee>Comm. on Governmental Affairs</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 22, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Mar. 23, H.R. 3943 considered and passed House; proceedings vacated and S. 892 passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–163: To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</dc:title>
<dc:type>Public Law</dc:type><docNumber>163</docNumber>
<citableAs>Public Law 97–163</citableAs>
<citableAs>96 Stat. 24</citableAs>
<approvedDate>1982-04-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/24">96 STAT. 24</page>
<dc:type>Public Law</dc:type> <docNumber>97–163</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-01">Apr. 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/1937">S. 1937</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">Energy Policy and Conservation Act, extension.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/957">95 Stat. 957</ref>.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That section 252(j) of the Energy Policy and Conservation Act (42 U.S.C. 6272(j)J is amended by striking “<quotedText>April 1, 1982</quotedText>”, and inserting in its place “<quotedText>June 1, 1982</quotedText>”.</content>
</section>
<action>
<actionDescription>Approved April 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/1937">S. 1937</ref> (<ref href="/us/bill/96/hr/5789">H.R. 5789</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/99/263">97–474</ref> accompanying H.R. 5789 (<committee>Comm. on Energy and Commerce</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 31, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Apr. 1, H.R. 5789 considered and passed House; proceedings vacated and S. 1937 passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–164: To establish a United States Court of Appeals for the Federal Circuit, to establish a United States Claims Court, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>164</docNumber>
<citableAs>Public Law 97–164</citableAs>
<citableAs>96 Stat. 25</citableAs>
<approvedDate>1982-04-02</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/25">96 STAT. 25</page>
<dc:type>Public Law</dc:type> <docNumber>97–164</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To establish a United States Court of Appeals for the Federal Circuit, to establish a United States Claims Court, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-02">Apr. 2, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/4482">H.R. 4482</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That this Act may<sidenote><p class="indent0 firstIndent0 fontsize8">Federal Courts Improvement Act of 1982.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1">28 USC 1 note.</ref></p></sidenote> be cited as the “<shortTitle role="act">Federal Courts Improvement Act of 1982</shortTitle>”.</content>
</section>
<title>
<num value="I">TITLE I—</num>
<heading class="inline">UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT AND UNITED STATES CLAIMS COURT</heading>
<part>
<num value="A"><inline class="smallCaps">Part A</inline>—</num>
<heading class="inline"><inline class="smallCaps">Organization, Structure, and Jurisdiction</inline></heading>
<section>
<heading class="smallCaps centered">number and composition of circuits</heading>
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<content class="inline">Section 41 of title 28, United States Code, as amended by the Fifth Circuit Court of Appeals Reorganization Act of 1980 (Public Law 96–452; 94 Stat 1994), is amended by striking out “<quotedText>twelve</quotedText>” and inserting in lieu thereof “<quotedText>thirteen</quotedText>” and by adding at the end thereof the following:
<quotedContent>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align: left; vertical-align:middle; padding-left: 0.5em" leaders="yes">“Federal</td>
<td style="text-align: right; vertical-align:middle;">All Federal judicial districts.”</td>
</tr>
</tbody>
</table>
</quotedContent>
</content>
</section>
<section>
<heading class="smallCaps centered">number of circuit judges</heading>
<num value="102"><inline class="smallCaps">Sec</inline>. 102. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 44(a) of title 28, United States Code, as amended by the Fifth Circuit Court of Appeals Reorganization Act of 1980 (Public Law 96–452; 94 Stat. 1994), is amended by adding at the end thereof the following:
<quotedContent>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align: left; vertical-align:middle;" leaders="yes">“Federal</td>
<td style="text-align: right; vertical-align:middle;">12”</td>
</tr>
</tbody>
</table>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 44(c) of title 28, United States Code, is amended by adding the following sentence at the end thereof: “While in active service, each circuit judge of the Federal judicial circuit appointed after the effective date of this Act, and the chief judge of the Federal judicial circuit, whenever appointed, shall reside within fifty miles of the District of Columbia.”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">panels of judges; number of judges for hearings</heading>
<num value="103"><inline class="smallCaps">Sec</inline>. 103. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 46(a) of title 28, United States Code, is amended by striking out “<quotedText>divisions</quotedText>” and inserting in lieu thereof “<quotedText>panels</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<chapeau class="inline">Section 46(b) of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>divisions</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>panels</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting immediately before the period at the end of the first sentence the following: “<quotedText>, at least a majority of whom shall be judges of that court, unless such judges cannot sit because recused or disqualified, or unless the chief judge of that court certifies that there is an emergency including, but <page identifier="/us/stat/96/26">96 STAT. 26</page>not limited to, the unavailability of a judge of the court because of illness</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new sentence: “The United States Court of Appeals for the Federal Circuit shall determine by rule a procedure for the rotation of judges from panel to panel to ensure that all of the judges sit on a representative cross section of the cases heard and, notwithstanding the first sentence of this subsection, may determine by rule the number of judges, not less than three, who constitute a panel.”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The first sentence of section 46(c) of title 28, United States Code, is amended by inserting immediately after “<quotedText>three judges</quotedText>” the following: “<quotedText>(except that the United States Court of Appeals for the Federal Circuit may sit in panels of more than three judges if its rules so provide)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">Section 46(d) of title 28, United States Code, is amended by striking out “<quotedText>division</quotedText>” and inserting in lieu thereof “<quotedText>panel</quotedText>”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">places for holding court</heading>
<num value="104"><inline class="smallCaps">Sec</inline>. 104. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 48 of title 28, United States Code, is amended by striking out the first two sentences and inserting in lieu thereof the following:
<quotedContent>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The courts of appeals shall hold regular sessions at the places listed below, and at such other places within the respective circuit as each court may designate by rule.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 48 of title 28, United States Code, as amended by the Fifth Circuit Court of Appeals Reorganization Act of 1980 (Public Law 96–452; 94 Stat. 1994), is amended further by inserting at the end of the table of circuits and places the following:
<quotedContent>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align: left; vertical-align:middle; padding-left: 0.5em" leaders="yes">“Federal</td>
<td style="text-align: right; vertical-align:middle;">District of Columbia, and in any other place listed above as the court by rule directs.”.
</td>
</tr>
</tbody>
</table>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Section 48 of title 28, United States Code, is amended further by striking out the final paragraph and inserting in lieu thereof the following:
<quotedContent>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Each court of appeals may hold special sessions at any place within its circuit as the nature of the business may require, and upon such notice as the court orders. The court may transact any business at a special session which it might transact at a regular session.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">Any court of appeals may pretermit, with the consent of the Judicial Conference of the United States, any regular session of court at any place for insufficient business or other good cause.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">The times and places of the sessions of the Court of Appeals for the Federal Circuit shall be prescribed with a view to securing reasonable opportunity to citizens to appear before the court with as little inconvenience and expense to citizens as is practicable.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">organization of united states claims court</heading>
<num value="105"><inline class="smallCaps">Sec</inline>. 105. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 7 of title 28, United States Code, is amended to read as follows:
<page identifier="/us/stat/96/27">96 STAT. 27</page>
<quotedContent>
<chapter>
<num value="7">“CHAPTER 7—</num>
<heading class="inline">UNTTED STATES CLAIMS COURT</heading>
<toc>
<headingItem>
<designator>“Sec.</designator>
<label/>
<target/>
</headingItem>
<referenceItem role="section"><designator>“171. </designator> <label>Appointment and number of judges; character of court; designation of chief judge.</label></referenceItem>
<referenceItem role="section"><designator>“172. </designator> <label>Tenure and salaries of judges.</label></referenceItem>
<referenceItem role="section"><designator>“173. </designator> <label>Times and places of holding court.</label></referenceItem>
<referenceItem role="section"><designator>“174. </designator> <label>Assignment of judges; decisions.</label></referenceItem>
<referenceItem role="section"><designator>“175. </designator> <label>Official duty station; residence.</label></referenceItem>
<referenceItem role="section"><designator>“176. </designator> <label>Removal from office.</label></referenceItem>
<referenceItem role="section"><designator>“177. </designator> <label>Disbarment of removed judges.</label></referenceItem>
</toc>
<section class="fontsize10">
<num value="171">“§ 171. </num>
<heading>Appointment and number of judges; character of court; designation of chief judge</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s171">28 USC 171.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The President shall appoint, by and with the advice and consent of the Senate, sixteen judges who shall constitute a court of record known as the United States Claims Court. The court is declared to be a court established under article I of the Constitution of the United States.<sidenote><p class="indent0 firstIndent0 fontsize8">USC prec. title 1.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The President shall designate one of the judges of the Claims Court who is less than seventy years of age to serve as chief judge. The chief judge may continue to serve as such until he reaches the age of seventy years or until another judge is designated as chief judge by the President After the designation of another judge to serve as chief judge, the former chief judge may continue to serve as a judge of the court for the balance of the term to which appointed.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="172">“§ 172. </num>
<heading>Tenure and salaries of judges</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s172">28 USC 172.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Each judge of the United States Claims Court shall be appointed for a term of fifteen years.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Each judge shall receive a salary at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of this title.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="173">“§ 173. </num>
<heading>Times and places of holding court</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s173">28 USC 173.</ref></p></sidenote>
<content>“The principal office of the United States Claims Court shall be in the District of Columbia, but the Claims Court may hold court at such times and in such places as it may fix by rule of court. The times and places of the sessions of the Claims Court shall be prescribed with a view to securing reasonable opportunity to citizens to appear before the Claims Court with as little inconvenience and expense to citizens as is practicable.</content>
</section>
<section class="fontsize10">
<num value="174">“§ 174. </num>
<heading>Assignment of judges; decisions</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s174">28 USC 174.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The judicial power of the United States Claims Court with respect to any action, suit, or proceeding, except congressional reference cases, shall be exercised by a single judge, who may preside alone and hold a regular or special session of court at the same time other sessions are held by other judges.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">All decisions of the Claims Court shall be preserved and open to inspection.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="175">“§ 175. </num>
<heading>Official duty station; residence</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s175">28 USC 175.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The official duty station of each judge of the United States Claims Court is the District of Columbia.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">After appointment and while in active service, each judge shall reside within fifty miles of the District of Columbia. </content>
</subsection>
</section>
<page identifier="/us/stat/96/28">96 STAT. 28</page>
<section class="fontsize10">
<num value="176">“§ 176. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s176">28 USC 176.</ref></p></sidenote>
<heading>Removal from office</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Removal of a judge of the United States Claims Court during the term for which he is appointed shall be only for incompetency, misconduct, neglect of duty, engaging in the practice of law, or physical or mental disability. Removal shall be by the United States Court of Appeals for the Federal Circuit, but removal may not occur unless a majority of all the judges of such court of appeals concur in the order of removal.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Before any order of removal may be entered, a full specification of the charges shall be furnished to the judge involved, and such judge shall be accorded an opportunity to be heard on the charges.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">Any cause for removal of any judge of the United States Claims Court coming to the knowledge of the Director of the Administrative Office of the United States Courts shall be reported by him to the chief judge of the United States Court of Appeals for the Federal Circuit, and a copy of the report shall at the same time be transmitted to the judge.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="177">“§ 177. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s177">28 USC 177.</ref></p></sidenote>
<heading>Disbarment of removed judges</heading>
<content>“A judge of the United States Claims Court removed from office in accordance with section 176 of this title shall not be permitted at any time to practice before the Claims Court.”.</content>
</section>
</chapter>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The item relating to chapter 7 in the chapter analysis of part I of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“7. </designator> <label>United States Claims Court </label><target>171”.</target></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">repeal of provisions relating to the court of customs and patent appeals</heading>
<num value="106"><inline class="smallCaps">Sec</inline>. 106. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s221">28 USC 221 <i>et seq</i>.</ref></p></sidenote>
<content class="inline">Chapter 9 of title 28, United States Code, and the item relating to chapter 9 in the chapter analysis of part I of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">interlocutory appeals from certain orders</heading>
<num value="107"><inline class="smallCaps">Sec</inline>. 107. </num>
<content class="inline">Section 256(b) of title 28, United States Code, is amended by striking out “<quotedText>section 1541(b)</quotedText>” and all that follows through “<quotedText>in that section.</quotedText>” and inserting in lieu thereof the following: “<quotedText>section 1292(d)(1) of this title, and the United States Court of Appeals for the Federal Circuit may, in its discretion, consider the appeal.</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">repeal; assignment of circuit judges</heading>
<num value="108"><inline class="smallCaps">Sec</inline>. 108. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Subsection (b) of section 291 of title 28, United States Code, is repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Subsection (c) of such section is amended by striking out “<quotedText>(c)</quotedText>” and inserting in lieu thereof “<quotedText>(b)</quotedText>”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">assignment of district judges</heading>
<num value="109"><inline class="smallCaps">Sec</inline>. 109. </num>
<content class="inline">Section 292(e) of title 28, United States Code, is amended by striking out “<quotedText>the Court of Claims, the Court of Customs and Patent Appeals or</quotedText>” and by striking out “<quotedText>in which the need arises</quotedText>”.</content>
</section>
<page identifier="/us/stat/96/29">96 STAT. 29</page>
<section>
<heading class="smallCaps centered">repeal; assignment of other judges</heading>
<num value="110"><inline class="smallCaps">Sec</inline>. 110. </num>
<subsection class="firstIndent1">
<num value="a">(a) </num>
<chapeau class="inline">Section 293 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by repealing subsections (a), (c), and (d);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating subsection (b) as subsection (a); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by redesignating subsection (e), as that subsection will become effective on April 1, 1984, as subsection (b).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The section heading of section 293 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="293">“§ 293. </num>
<heading>Judges of the Court of International Trade”.</heading>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The item relating to section 293 in the section analysis of chapter 13 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“293. </designator> <label>Judges of the Court of International Trade.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">Section 160(a) of title 28, United States Code, as that section will become effective on April 1, 1984, is amended by striking out “<quotedText>293(e)</quotedText>” and inserting in lieu thereof “<quotedText>293(b)</quotedText>”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">judicial conference</heading>
<num value="111"><inline class="smallCaps">Sec</inline>. 111. </num>
<chapeau class="inline">Section 331 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the first paragraph, by striking out “<quotedText>, the chief judge of the Court of Claims, the chief judge of the Court of Customs and Patent Appeals,</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the third paragraph, by striking out the second sentence.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">retirement</heading>
<num value="112"><inline class="smallCaps">Sec</inline>. 112. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 372(a) of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the third paragraph, by striking out “<quotedText>Court of Claims, Court of Customs and Patent Appeals, or</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the fifth paragraph, by striking out “<quotedText>Court of Claims, Court of Customs and Patent Appeals, or</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 372(b) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims, Court of Customs and Patent Appeals, or</quotedText>” each place it appears.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Section 372(c)(17) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims, the Court of Customs and Patent Appeals, and the Customs Court</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court, the Court of International Trade, and the Court of Appeals for the Federal Circuit</quotedText>”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">repeal; distribution of court of claims decisions</heading>
<num value="113"><inline class="smallCaps">Sec</inline>. 113. </num>
<content class="inline">Section 415 of title 28, United States Code, and the item relating to section 415 in the section analysis of chapter 19 of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">definitions</heading>
<num value="114"><inline class="smallCaps">Sec</inline>. 114. </num>
<chapeau class="inline">Section 451 of title 28, United States Code (including that section as it will become effective on April 1, 1984), is amended—</chapeau>
<page identifier="/us/stat/96/30">96 STAT. 30</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the first definition, relating to court of the United States, by striking out “<quotedText>the Court of Claims, the Court of Customs and Patent Appeals,</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the third definition, relating to judge of the United States, by striking out “<quotedText>Court of Claims, Court of Customs and Patent Appeals,</quotedText>”.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">traveling expenses and court accommodations</heading>
<num value="115"><inline class="smallCaps">Sec</inline>. 115. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 456 of title 28, United States Code (including that section as it will become effective on April 1, 1984), is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="456">“§ 456. </num>
<heading>Traveling expenses of justices and judges; official duty stations</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The Director of the Administrative Office of the United States Courts shall pay each justice or judge of the United States, and each retired justice or judge recalled or designated and assigned to active duty, while attending court or transacting official business at a place other than his official duty station for any continuous period of less than thirty calendar days (1) all necessary transportation expenses certified by the justice or judge; and (2) a per diem allowance for travel at the rate which the Director establishes not to exceed the maximum per diem allowance fixed by section 5702(a) of title 5, or in accordance with regulations which the Director shall prescribe with the approval of the Judicial Conference of the United States, reimbursement for his actual and necessary expenses of subsistence not in excess of the maximum amount fixed by section 5702 of title 5. The Director of the Administrative Office of the United States Courts shall also pay each justice or judge of the United States, and each retired justice or judge recalled or designated and assigned to active duty, while attending court or transacting official business under an assignment authorized <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s291">28 USC 291 <i>et seq</i>.</ref></p></sidenote>under chapter 13 of this title which exceeds in duration a continuous period of thirty calendar days, all necessary transportation expenses and actual and necessary expenses of subsistence actually incurred, notwithstanding the provisions of section 5702 of title 5, in accordance with regulations which the Director shall prescribe with the approval of the Judicial Conference of the United States.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The official duty station of the Chief Justice of the United States, the Justices of the Supreme Court of the United States, and the judges of the United States Court of Appeals for the District of Columbia Circuit, the United States Court of Appeals for the Federal Circuit, and the United States District Court for the District of Columbia shall be the District of Columbia.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">The official duty station of the judges of the United States Court of International Trade shall be New York City.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">The official duty station of each district judge shall be that place where a district court holds regular sessions at or near which the judge performs a substantial portion of his judicial work, which is nearest the place where he maintains his actual abode in which he customarily lives.</content>
</subsection>
<subsection class="firstIndent1">
<num value="e">“(e) </num>
<content class="inline">The official duty station of a circuit judge shall be that place where a circuit or district court holds regular sessions at or near which the judge performs a substantial portion of his judicial work, or that place where the Director provides chambers to the judge where he performs a substantial portion of his judicial work, which <page identifier="/us/stat/96/31">96 STAT. 31</page>is nearest the place where he maintains his actual abode in which he customarily lives.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">“(f) </num>
<content class="inline">The official duty station of a retired judge shall be established in accordance with section 374 of this title.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s374">28 USC 374.</ref></p></sidenote></content>
</subsection>
<subsection class="firstIndent1">
<num value="g">“(g) </num>
<content class="inline">Each circuit or district judge whose official duty station is<sidenote><p class="indent0 firstIndent0 fontsize8">Notification to Director, Administrative Office, U.S. Courts.</p></sidenote> not fixed expressly by this section shall notify the Director of the Administrative Office of the United States Courts in writing of his actual abode and official duty station upon his appointment and from time to time thereafter as his official duty station may change.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 456 in the section analysis of chapter 21 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“456. </designator> <label>Traveling expenses of justices and judges; official duty stations.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 460 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="460">“§ 460. </num>
<heading>Application to other courts</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Sections 452 through 459 and section 462 of this chapter<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Infra</i>.</p></sidenote> shall also apply to the United States Claims Court, to each court created by Act of Congress in a territory which is invested with any jurisdiction of a district court of the United States, and to the judges thereof.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The official duty station of each judge referred to in subsection (a) which is not otherwise established by law shall be that place where the court holds regular sessions at or near which the judge performs a substantial portion of his judicial work, which is nearest the place where he maintains his actual abode in which he customarily lives.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 460 in the section analysis of chapter 21 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“460. </designator> <label>Application to other courts.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 21 of title 28, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="fontsize10">
<num value="462">“§ 462. </num>
<heading>Court accommodations</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s462">28 USC 462.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Sessions of courts of the United States (except the Supreme Court) shall be held only at places where the Director of the Administrative Office of the United States Courts provides accommodations, or where suitable accommodations are furnished without cost to the judicial branch.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The Director of the Administrative Office of the United States Courts shall provide accommodations, including chambers and courtrooms, only at places where regular sessions of court are authorized by law to be held, but only if the judicial council of the appropriate circuit has approved the accommodations as necessary.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">The limitations and restrictions contained in subsection (b) of this section shall not prevent the Director from furnishing chambers to circuit judges at places where Federal facilities are available when the judicial council of the circuit approves.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">The Director of the Administrative Office of the United States Courts shall provide permanent accommodations for the United States Court of Appeals for the Federal Circuit and for the United States Claims Court only at the District of Columbia. How-<page identifier="/us/stat/96/32">96 STAT. 32</page>ever, each such court may hold regular and special sessions at other places utilizing the accommodations which the Director provides to other courts.</content>
</subsection>
<subsection class="firstIndent1">
<num value="e">“(e) </num>
<content class="inline">The Director of the Administrative Office of the United States Courts shall provide accommodations for probation officers, pretrial service officers, and Federal Public Defender Organizations at such places as may be approved by the judicial council of the appropriate circuit.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">“(f) </num>
<content class="inline">Upon the request of the Director, the Administrator of General Services is authorized and directed to provide the accommodations the Director requests, and to close accommodations which the Director recommends for closure with the approval of the Judicial (Conference of the United States.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section analysis of chapter 21 of title 28, United States Code, is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“462. </designator> <label>Court accommodations.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote>
<content class="inline">Section 142 of title 28, United States Code, and the item relating to section 142 in the section analysis of chapter 5 of such title, are repealed.</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">expenses of litigation</heading>
<num value="116"><inline class="smallCaps">Sec</inline>. 116. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 21 of title 28, United States Code, as amended by section 115 of this Act, is further amended by adding at the end thereof the following new section:
<quotedContent>
<section class="fontsize10">
<num value="463">“§ 463. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s463">28 USC 463.</ref></p></sidenote>
<heading>Expenses of litigation</heading>
<content>“Whenever a Chief Justice, justice, judge, officer, or employee of any United States court is sued in his official capacity, or is otherwise required to defend acts taken or omissions made in his official capacity, and the services of an attorney for the Government are <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s501">28 USC 501 <i>et seq</i>.</ref></p></sidenote>not reasonably available pursuant to chapter 31 of this title, the Director of the Administrative Office of the United States Courts may pay the costs of his defense. The Director shall prescribe regulations for such payments subject to the approval of the Judicial Conference of the United States.”.</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The analysis of chapter 21 of title 28, United States Code, is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“463. </designator> <label>Expenses of litigation.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">interests of the united states in certain actions</heading>
<num value="117"><inline class="smallCaps">Sec</inline>. 117. </num>
<content class="inline">Section 518(a) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court or in the United States Court of Appeals for the Federal Circuit</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">transmission of petitions in suits against the united states</heading>
<num value="118"><inline class="smallCaps">Sec</inline>. 118. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 520 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court or in the United States Court of Appeals for the Federal Circuit</quotedText>”; and</content>
</paragraph>
<page identifier="/us/stat/96/33">96 STAT. 33</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” in the section heading and inserting in lieu thereof “<quotedText>United States Claims Court or in United States Court of Appeals for the Federal Circuit</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The item relating to section 520 in the section analysis of chapter 31 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“520. </designator> <label>Transmission of petitions in United States Claims Court or in United States Court of Appeals for the Federal Circuit; statement furnished by departments.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">budget estimates</heading>
<num value="119"><inline class="smallCaps">Sec</inline>. 119. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 605 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting immediately before the period at the end of the second undesignated paragraph the following: “<quotedText>and the estimate with respect to the United States Court of Appeals for the Federal Circuit shall be approved by such court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Bureau of the Budget</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Office of Management and Budget</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Funds appropriated to the Court of Customs and Patent Appeals and the Court of Claims for fiscal year 1982 shall be made available for the operation of the United States Court of Appeals for the Federal Circuit and the United States Claims Court. Such sums shall be apportioned among the new appropriations as determined by the Director of the Administrative Office of the United States Courts in consultation with the chief judges of the respective courts.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">definition of courts</heading>
<num value="120"><inline class="smallCaps">Sec</inline>. 120. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 610 of title 28, United States Code, is amended by striking out “<quotedText>the Court of Claims, the Court of Customs and Patent Appeals</quotedText>” and inserting in lieu thereof “<quotedText>the United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 713 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="713">“§ 713. </num>
<heading>Librarians</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Each court of appeals may appoint a librarian who shall be subject to removal by the court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The librarian, with the approval of the court, may appoint necessary library assistants in such numbers as the Director of the Administrative Office of the United States Courts may approve. The librarian may remove such library assistants with the approval of the court.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 713 in the section analysis of chapter 47, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“713. </designator> <label>Librarians.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 47 of title 28, United States Code, is amended by adding at the end thereof the following new sections:
<quotedContent>
<section class="fontsize10">
<num value="714">“§ 714. </num>
<heading>Criers and messengers</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s714">28 USC 714.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Each court of appeals may appoint a crier who shall be subject to removal by the court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The crier, with the approval of the court, may appoint necessary messengers in such number as the Director of the Administra-<page identifier="/us/stat/96/34">96 STAT. 34</page>tive Office of the United States Courts may approve. The crier may remove such messengers with the approval of the court. The crier shall also perform the duties of bailiff and messenger.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="715">“§ 715. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s715">28 USC 715.</ref></p></sidenote>
<heading>Staff attorneys and technical assistants</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The chief judge of each court of appeals, with the approval of the court, may appoint a senior staff attorney, who shall be subject to removal by the chief judge with the approval of the court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The senior staff attorney, with the approval of the chief judge, may appoint necessary staff attorneys and secretarial and clerical employees in such numbers as the Director of the Administrative Office of the United States Courts may approve, but in no event may the number of staff attorneys exceed the number of positions expressly authorized in an annual appropriation Act. The senior staff attorney may remove such staff attorneys and secretarial and clerical employees with the approval of the chief judge.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">The chief judge of the Court of Appeals for the Federal Circuit, with the approval of the court, may appoint a senior technical assistant who shall be subject to removal by the chief judge with the approval of the court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">The senior technical assistant, with the approval of the court, may appoint necessary technical assistants in such number as the Director of the Administrative Office of the United States Courts may approve, but in no event may the number of technical assistants in the Court of Appeals for the Federal Circuit exceed the number of circuit judges in regular active service within such circuit. The senior technical assistant may remove such technical assistants with the approval of the court.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section analysis of chapter 47, United States Code, is amended by adding at the end thereof the following new items:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“714. </designator> <label>Criers and messengers.</label></referenceItem>
<referenceItem role="section"><designator>“715. </designator> <label>Staff attorneys and technical assistants.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">officers and employees of the united states claims court</heading>
<num value="121"><inline class="smallCaps">Sec</inline>. 121. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 791 of title 28, United States Code, is amended by amending subsection (a) to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The United States Claims Court may appoint a clerk, who shall be subject to removal by the court. The clerk, with the approval of the court, may appoint necessary deputies and employees in such numbers as may be approved by the Director of the Administrative Office of the United States Courts. Such deputies and employees shall be subject to removal by the clerk with the approval of the court.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote>
<content class="inline">Section 792 of title 28, United States Code, and the item relating to section 792 in the section analysis of chapter 51 of such title, are repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 794 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="794">“§ 794. </num>
<heading>Law clerks and secretaries</heading>
<content>“The judges of the United States Claims Court may appoint necessary law clerks and secretaries, in such numbers as the Judicial Conference of the United States may approve, subject to any limitation of the aggregate salaries of such employees which may be imposed by law.”. </content>
</section>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/35">96 STAT. 35</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 794 in the section analysis of chapter 51 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“794. </designator> <label>Law clerks and secretaries.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 795 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="795">“§ 795. </num>
<heading>Bailiffs and messengers</heading>
<content>“The chief judge of United States Claims Court, with the approval of the court, may appoint necessary bailiffs and messengers, in such numbers as the Director of the Administrative Office of the United States Courts may approve, each of whom shall be subject to removal by the chief judge, with the approval of the court.”.</content>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 795 in the section analysis of chapter 51 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“795. </designator> <label>Bailiffs and messengers.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">Section 796 of title 28, United States Code, is amended by striking out “<quotedText>The Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>Subject to the approval of the United States Claims Court, the Director of the Administrative Office of the United States Courts</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 797 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="797">“§ 797. </num>
<heading>Recall of retired judges</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Any judge of the United States Claims Court who has retired from regular active service under subchapter III of chapter 83 of title 5 shall be known and designated as a senior judge and may<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331.</ref></p></sidenote> perform duties as a judge when recalled pursuant to subsection (b) of this section.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The chief judge of the Claims Court may, whenever he deems it advisable, recall any senior judge, with such judge’s consent, to perform such duties as a judge and for such period of time as the chief judge may specify.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">Any senior judge performing duties pursuant to this section shall not be counted as a judge for purposes of the number of judgeships authorized by section 171 of this title.<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 27.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">Any senior judge, while performing duties pursuant to this section, shall be paid the same allowances for travel and other expenses as a judge in active service. Such senior judge shall also<sidenote><p class="indent0 firstIndent0 fontsize8">Supplemental pay.</p></sidenote> receive from the Claims Court supplemental pay in an amount sufficient, when added to his civil service retirement annuity, to equal the salary of a judge in active service for the same period or periods of time. Such supplemental pay shall be paid in the same manner as the salary of a judge.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 797 in the section analysis of chapter 51 of title 28, United States Code, is amended by striking out “<quotedText>commissioners</quotedText>” and inserting in lieu thereof “<quotedText>judges</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="g">(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The item relating to chapter 51 in the chapter analysis of part III of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”. </content>
</paragraph>
<page identifier="/us/stat/96/36">96 STAT. 36</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The chapter heading of chapter 51 of title 28, United States Code, is amended by striking out “<quotedText>COURT OF CLAIMS</quotedText>” and inserting in lieu thereof “<quotedText>UNITED STATES CLAIMS COURT</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">abolishment of united states court of customs and patent appeals</heading>
<num value="122"><inline class="smallCaps">Sec</inline>. 122. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s831">28 USC 831 <i>et seq</i>.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 53 of title 28, United States Code, and the item relating to chapter 53 in the chapter analysis of part III of such title, are repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<chapeau class="inline">Section 957 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a) by striking out “<quotedText>(a)</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by repealing subsection (b).</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">technical and conforming amendments relating to repeal of court of customs and patent appeals</heading>
<num value="123"><inline class="smallCaps">Sec</inline>. 123. </num>
<content class="inline">Sections 1255 and 1256 of title 28, United States Code, and the items relating to sections 1255 and 1256 in the section analysis of chapter 81 of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">courts of appeals jurisdiction</heading>
<num value="124"><inline class="smallCaps">Sec</inline>. 124. </num>
<chapeau class="inline">Section 1291 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(other than the United States Court of Appeals for the Federal Circuit)</quotedText>” after “<quotedText>courts of appeals</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end thereof the following new sentence: “The jurisdiction of the United States Court of Appeals for the Federal Circuit shall be limited to the jurisdiction described in <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Infra</i>; <i>post</i>, p. 37.</p></sidenote>sections 1292 (c) and (d) and 1295 of this title.”.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">interlocutory decisions</heading>
<num value="125"><inline class="smallCaps">Sec</inline>. 125. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1292(a) of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>The courts</quotedText>” and inserting in lieu thereof “<quotedText>Except as provided in subsections (c) and (d) of this section, the courts</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the semicolon at the end of paragraph (3) and inserting in lieu thereof a period; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out paragraph (4).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 1292 of title 28, United States Code, is amended by adding at the end thereof the following new subsections:
<quotedContent>
<subsection class="firstIndent1">
<num value="c">“(c) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Exclusive jurisdiction.</p></sidenote>
<chapeau class="inline">The United States Court of Appeals for the Federal Circuit shall have exclusive jurisdiction—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">of an appeal from an interlocutory order or decree described in subsection (a) of this section in any case over which the court would have jurisdiction of an appeal under <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post</i>, p. 37.</p></sidenote>section 1295 of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">of an appeal from a judgment in a civil action for patent infringement which would otherwise be appealable to the United States Court of Appeals for the Federal Circuit and is final except for an accounting.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">When the chief judge of the Court of International Trade <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 28.</p></sidenote>issues an order under the provisions of section 256(b) of this title, or when any judge of the Court of International Trade, in issuing <page identifier="/us/stat/96/37">96 STAT. 37</page>any other interlocutory order, includes in the order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals for the Federal Circuit may, in its discretion, permit an appeal to be taken from such order, if application is made to that Court within ten days after the entry of such order.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">When any judge of the United States Claims Court, in issuing an interlocutory order, includes in the order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals for the Federal Circuit may, in its discretion, permit an appeal to be taken from such order, if application is made to that Court within ten days after the entry of such order.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Neither the application for nor the granting of an appeal<sidenote><p class="indent0 firstIndent0 fontsize8">Stay of appeal.</p></sidenote> under this subsection shall stay proceedings in the Court of International Trade or in the Claims Court, as the case may be, unless a stay is ordered by a judge of the Court of International Trade or of the Claims Court or by the United States Court of Appeals for the Federal Circuit or a judge of that court.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">circuits in which decisions are reviewable</heading>
<num value="126"><inline class="smallCaps">Sec</inline>. 126. </num>
<content class="inline">Section 1294 of title 28, United States Code (including that section as it will become effective on April 1, 1984), is amended by striking out “<quotedText>Appeals</quotedText>” and inserting in lieu thereof “<quotedText>Except as provided in sections 1292(c), 1292(d), and 1295 of this title, appeals</quotedText>”.<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 36;</p><p class="indent0 firstIndent0 fontsize8"><i>Infra</i>.</p></sidenote></content>
</section>
<section>
<heading class="smallCaps centered">jurisdiction of the united states court of appeals for the federal circuit</heading>
<num value="127"><inline class="smallCaps">Sec</inline>. 127. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 83 of title 28, United States Code, is amended by adding at the end thereof the following new sections:
<quotedContent>
<section class="fontsize10">
<num value="1295">“§ 1295. </num>
<heading>Jurisdiction of the United States Court of Appeals for the Federal Circuit</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1295">28 USC 1295.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<chapeau class="inline">The United States Court of Appeals for the Federal Circuit shall have exclusive jurisdiction—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">of an appeal from a final decision of a district court of the United States, the United States District Court for the District of the Canal Zone, the District Court of Guam, the District Court of the Virgin Islands, or the District Court for the Northern Mariana Islands, if the jurisdiction of that court was based, in whole or in part, on section 1338 of this title, except that a case involving a claim arising under any Act of Congress relating to copyrights or trademarks and no other claims under section 1338(a) shall be governed by sections 1291, 1292, and 1294 of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">of an appeal from a final decision of a district court of the United States, the United States District Court for the District of the Canal Zone, the District Court of Guam, the District Court of the Virgin Islands, or the District Court for the Northern Mariana Islands, if the jurisdiction of that court was <page identifier="/us/stat/96/38">96 STAT. 38</page><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1346">28 USC 1346.</ref></p></sidenote>based, in whole or in part, on section 1346 of this title, except that jurisdiction of an appeal in a case brought in a district court under section 1346(a)(1), 1346(b), 1346(e), or 1346(f) of this title or under section 1346(a)(2) when the claim is founded upon an Act of Congress or a regulation of an executive department providing for internal revenue shall be governed by sections 1291, 1292, and 1294 of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">of an appeal from a final decision of the United States Claims Court;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">of an appeal from a decision of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Board of Appeals or the Board of Patent Interferences of the Patent and Trademark Office with respect to patent applications and interferences, at the instance of an applicant for a patent or any party to a patent interference, and any such appeal shall waive the right of such applicant or party to proceed under section 145 or 146 of title 35;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the Commissioner of Patents and Trademarks or the Trademark Trial and Appeal Board with respect to applications for registration of marks and other proceedings as provided in section 21 of the Trademark Act of 1946 (15 U.S.C. 1071); or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a district court to which a case was directed pursuant to section 145 or 146 of title 35;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">of an appeal from a final decision of the United States Court of International Trade;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">to review the final determinations of the United States International Trade Commission relating to unfair practices in import trade, made under section 337 of the Tariff Act of 1930 (19 U.S.C. 1337);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">to review, by appeal on questions of law only, findings of the Secretary of Commerce under headnote 6 to schedule 8, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t19/s1202">19 USC 1202 note.</ref></p></sidenote>part 4, of the Tariff Schedules of the United States (relating to importation of instruments or apparatus);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">of an appeal under section 71 of the Plant Variety Protection <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post</i>, p. 45.</p></sidenote>Act (7 U.S.C. 2461);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">“(9) </num>
<content class="inline">of an appeal from a final order or final decision of the Merit Systems Protection Board, pursuant to sections 7703(b)(1) and 7703(d) of title 5; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="10">“(10) </num>
<content class="inline">of an appeal from a final decision of an agency board of contract appeals pursuant to section 8(g)(1) of the Contract Disputes <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post</i>, p. 47.</p></sidenote>Act of 1978 (41 U.S.C. 607(g)(1)).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The head of any executive department or agency may, with the approval of the Attorney General, refer to the Court of Appeals for the Federal Circuit for judicial review any final decision rendered by a board of contract appeals pursuant to the terms of any contract with the United States awarded by that department or agency which the head of such department or agency has concluded is not entitled to finality pursuant to the review standards specified in section 10(b) of the Contract Disputes Act of 1978 (41 U.S.C. 609(b)). The head of each executive department or agency shall make any referral under this section within one hundred and twenty days after the receipt of a copy of the final appeal decision.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">The Court of Appeals for the Federal Circuit shall review the matter referred in accordance with the standards specified in section 10(b) of the Contract Disputes Act of 1978. The court shall proceed with judicial review on the administrative record made before <page identifier="/us/stat/96/39">96 STAT. 39</page>the board of contract appeals on matters so referred as in other cases pending in such court, shall determine the issue of finality of the appeal decision, and shall, if appropriate, render judgment thereon, or remand the matter to any administrative or executive body or official with such direction as it may deem proper and just.</content>
</subsection>
</section>
<section class="fontsize10">
<num value="1296">“§ 1296. </num>
<heading>Precedence of cases in the United States Court of Appeals for the Federal Circuit</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1296">28 USC 1296.</ref></p></sidenote>
<content>“Civil actions in the United States Court of Appeals for the Federal Circuit shall be given precedence, in accordance with the law applicable to such actions, m such order as the court may by rule establish.”.</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The section analysis of chapter 83 of title 28, United States Code, is amended by adding at the end thereof the following new items:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“1295. </designator> <label>Jurisdiction of the United States Court of Appeals for the Federal Circuit.</label></referenceItem>
<referenceItem role="section"><designator>“1296. </designator> <label>Precedence of cases in the United States Court of Appeals for the Federal Circuit”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">interstate commerce commission orders; jurisdiction</heading>
<num value="128"><inline class="smallCaps">Sec</inline>. 128. </num>
<content class="inline">Section 1336(b) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">united states as defendant; jurisdiction</heading>
<num value="129"><inline class="smallCaps">Sec</inline>. 129. </num>
<content class="inline">Section 1346(a) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">interstate commerce commission orders; venue</heading>
<num value="130"><inline class="smallCaps">Sec</inline>. 130. </num>
<content class="inline">Section 1398(b) of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">united states as defendant; venue</heading>
<num value="131"><inline class="smallCaps">Sec</inline>. 131. </num>
<content class="inline">Section 1402(a) of title 28, United States Code, is amended by inserting “<quotedText>in a district court</quotedText>” after “<quotedText>civil action</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">cure or waiver of defects</heading>
<num value="132"><inline class="smallCaps">Sec</inline>. 132. </num>
<chapeau class="inline">Section 1406 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by repealing subsection (c); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating subsection (d) as subsection (c).</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">united states claims court jurisdiction and venue</heading>
<num value="133"><inline class="smallCaps">Sec</inline>. 133. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1491 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="1491">“§ 1491. </num>
<heading>Claims against United States generally; actions involving Tennessee Valley Authority</heading>
<subsection class="firstIndent1">
<num value="a">“(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The United States Claims Court shall have jurisdiction to render judgment upon any claim against the United States founded <page identifier="/us/stat/96/40">96 STAT. 40</page><sidenote><p class="indent0 firstIndent0 fontsize8">USC prec. title 1.</p></sidenote>either upon the Constitution, or any Act of Congress or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort. For the purpose of this paragraph, an express or implied contract with the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, or Exchange Councils of the National Aeronautics and Space Administration shall be considered an express or implied contract with the United States.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">To provide an entire remedy and to complete the relief afforded by the judgment, the court may, as an incident of and collateral to any such judgment, issue orders directing restoration to office or position, placement in appropriate duty or retirement status, and correction of applicable records, and such orders may be issued to any appropriate official of the United States. In any case within its jurisdiction, the court shall have the power to remand appropriate matters to any administrative or executive body or official with such direction as it may deem proper and just. The Claims Court shall have jurisdiction to render judgment upon any claim by or against, or dispute with, a contractor arising under <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t41/s609">41 USC 609.</ref></p></sidenote>section 10(a)(1) of the Contract Disputes Act of 1978.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">To afford complete relief on any contract claim brought before the contract is awarded, the court shall have exclusive jurisdiction to grant declaratory judgments and such equitable and extraordinary relief as it deems proper, including but not limited to injunctive relief. In exercising this jurisdiction, the court shall give due regard to the interests of national defense and national security.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Nothing herein shall be construed to give the United States Claims Court jurisdiction of any civil action within the exclusive jurisdiction of the Court of International Trade, or of any action against, or founded on conduct of, the Tennessee Valley Authority, or to amend or modify the provisions of the Tennessee Valley <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s831">16 USC 831.</ref></p></sidenote>Authority Act of 1933 with respect to actions by or against the Authority.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 1492 of title 28, United States Code, is amended by striking out “<quotedText>chief commissioner of the Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>chief judge of the United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Sections 1494, 1495,1496, and 1497 of title 28, United States Code, are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section heading of section 1497 of title 28, United States Code, is amended by striking out “<quotedText>growers,</quotedText>” and inserting in lieu thereof “<quotedText>growers</quotedText>”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<chapeau class="inline">Section 1498 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subsections (b) and (d), by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Sections 1499, 1500, 1501, 1502, and 1503 of title 28, United States Code, are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”. </content>
</paragraph>
<page identifier="/us/stat/96/41">96 STAT. 41</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The section heading of section 1499 of title 28, United States Code, is amended by inserting “<quotedText>and Safety</quotedText>” after “<quotedText>Hours</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">The item relating to section 1499 in the section analysis of chapter 91 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“1499. </designator> <label>Liquidated damages withheld from contractors under Contract Work Hours and Safety Standards Act”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="f">(f) </num>
<content class="inline">Section 1504 of title 28, United States Code, and the item<sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote> relating to section 1504 in the section analysis of chapter 91 of such title, are repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="g">(g) </num>
<chapeau class="inline">Section 1505 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” the second place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="h">(h) </num>
<content class="inline">Section 1506 of title 28, United States Code, and the item<sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote> relating to section 1506 in the section analysis of chapter 91 of such title, are repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="i">(i) </num>
<content class="inline">Section 1507 of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="j">(j)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The item relating to chapter 91 in the chapter analysis of part IV of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The chapter heading of chapter 91 of title 28, United States Code, is amended by striking out “<quotedText>COURT OF CLAIMS</quotedText>” and inserting in lieu thereof “<quotedText>UNITED STATES CLAIMS COURT</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">repeal of provisions relating to the court of customs and patent appeals</heading>
<num value="134"><inline class="smallCaps">Sec</inline>. 134. </num>
<content class="inline">Chapter 93 of title 28, United States Code, and the item<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1541">28 USC 1541 <i>et seq</i>.</ref></p></sidenote> relating to chapter 93 in the chapter analysis of part IV of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">repeal; cure of defects</heading>
<num value="135"><inline class="smallCaps">Sec</inline>. 135. </num>
<content class="inline">Section 1584 of title 28, United States Code, and the item relating to section 1584 in the section analysis of chapter 95 of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">repeal; time for appeal</heading>
<num value="136"><inline class="smallCaps">Sec</inline>. 136. </num>
<content class="inline">Section 2110 of title 28, United States Code, and the item relating to section 2110 in the section analysis of chapter 133 of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">court of appeals jurisdiction</heading>
<num value="137"><inline class="smallCaps">Sec</inline>. 137. </num>
<chapeau class="inline">Section 2342 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(other than the United States Court of Appeals for the Federal Circuit)</quotedText>” after “<quotedText>court of appeals</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in paragraph (4), by inserting “<quotedText>and</quotedText>” after the semicolon; </content>
</paragraph>
<page identifier="/us/stat/96/42">96 STAT. 42</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">in paragraph (5), by striking out “<quotedText>; and</quotedText>” and inserting in lieu thereof a period; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out paragraph (6).</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">plant variety protection office decisions</heading>
<num value="138"><inline class="smallCaps">Sec</inline>. 138. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote>
<content class="inline">Section 2353 of title 28, United States Code, and the item relating to section 2353 in the section analysis of chapter 158 of such title, are repealed.</content>
</section>
<section>
<heading class="smallCaps centered">united states claims court procedure</heading>
<num value="139"><inline class="smallCaps">Sec</inline>. 139. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Sections 2501 and 2502(a) of title 28, United States Code, are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 2503 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="2503">“§ 2503. </num>
<heading>Proceedings generally</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Parties to any suit in the United States Claims Court may appear before a judge of that court in person or by attorney, produce evidence, and examine witnesses.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The proceedings of the Claims Court shall be in accordance with such rules of practice and procedure (other than the rules of evidence) as the Claims Court may prescribe and in accordance with the Federal Rules of Evidence.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">The judges of the Claims Court shall fix times for trials, administer oaths or affirmations, examine witnesses, receive evidence, <sidenote><p class="indent0 firstIndent0 fontsize8">Hearings.</p></sidenote>and enter dispositive judgments. Hearings shall, if convenient, be held in the counties where the witnesses reside.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 2503 in the section analysis of chapter 165 of title 28, United States Code, is amended by striking out “<quotedText>before commissioners</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<chapeau class="inline">Section 2504 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>commissioner</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>judge</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<chapeau class="inline">Section 2505 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>report findings</quotedText>” and inserting in lieu thereof “<quotedText>enter judgment</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">Section 2506 of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">(f) </num>
<chapeau class="inline">Section 2507 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subsection (c), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="g">(g) </num>
<content class="inline">Section 2508 of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="h">(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 2509 of title 28, United States Code, is amended by amending subsection (a) to read as follows: </chapeau>
<page identifier="/us/stat/96/43">96 STAT. 43</page>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Whenever a bill, except a bill for a pension, is referred by<sidenote><p class="indent0 firstIndent0 fontsize8">Hearing officer.</p></sidenote> either House of Congress to the chief judge of the United States Claims Court pursuant to section 1492 of this title, the chief judge<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1492">28 USC 1492.</ref></p></sidenote> shall designate a judge as hearing officer for the case and a panel of three judges of the court to serve as a reviewing body. One member of the review panel shall be designated as presiding officer of the panel.”.</content>
</subsection>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Section 2509 of title 28, United States Code, is amended—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">in subsections (b), (c), (d), and (f), by striking out “<quotedText>trial commissioner</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>hearing officer</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">in subsections (b), (c), and (e), by striking out “<quotedText>chief commissioner</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>chief judge</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content class="inline">in subsections (b), (f), and (g), by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content class="inline">in subsection (d), by striking out “<quotedText>of commissioners</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content class="inline">in subsection (g), by striking out “<quotedText>commissioners serving as trial commissioners</quotedText>” and inserting in lieu thereof “<quotedText>judges serving as hearing officers</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="i">(i)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 2510 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="2510">“§ 2510. </num>
<heading>Referral of cases by Comptroller General</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2510">28 USC 2510.</ref></p></sidenote>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The Comptroller General may transmit to the United States Claims Court for trial and adjudication any claim or matter of which the Claims Court might take jurisdiction on the voluntary action of the claimant, together with all vouchers, papers, documents, and proofs pertaining thereto.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The Claims Court shall proceed with the claims or matters so referred as in other cases pending in such Court and shall render judgment thereon.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 2510 in the section analysis of chapter 165 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2510. </designator> <label>Referral of cases by Comptroller General.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="j">(j)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 2511 of title 28, United States Code, is amended by striking out “<quotedText>, or of the Supreme Court upon review,</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Sections 2511, 2512, 2513(c), 2514, 2515(a), and 2516(a) of title 28, United States Code, are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="k">(k) </num>
<chapeau class="inline">Section 2517 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subsection (b), by striking out the comma immediately after “<quotedText>discharged</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="l">(l) </num>
<content class="inline">Section 2518 of title 28, United States Code, and the item<sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote> relating to section 2518 in the section analysis of chapter 165 of such title, are repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="m">(m) </num>
<content class="inline">Section 2519 of title 28, United States Code, is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="n">(n)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 2520 of title 28, United States Code, is amended in , subsection (a)—</chapeau>
<page identifier="/us/stat/96/44">96 STAT. 44</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>(a)</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>$10</quotedText>” and inserting in lieu thereof “<quotedText>$60</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsections (b) and (c) of section 2520 of title 28, United States Code, are repealed.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The section heading of section 2520 of title 28, United States Code, is amended by striking out “<quotedText>; cost of printing record</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The item relating to section 2520 in the section analysis of chapter 165 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2520. </designator> <label>Fees.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="o">(o)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The item relating to chapter 165 in the chapter analysis of part VI of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“165. </designator> <label>United States Claims Court Procedure 2501”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The chapter heading of chapter 165 of title 28, United States Code, is amended by striking out “<quotedText>COURT OF CLAIMS</quotedText>” and inserting in lieu thereof “<quotedText>UNITED STATES CLAIMS COURT</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="p">(p)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1926 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="1926">“§ 1926. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Fees and costs, collection.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1926">28 USC 1926.</ref></p></sidenote>
<heading>Claims Court</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The Judicial Conference of the United States shall prescribe from time to time the fees and costs to be charged and collected in the United States Claims Court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">The court and its officers shall collect only such fees and costs as the Judicial Conference prescribes. The court may require advance payment of fees by rule.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to section 1926 in the section analysis of chapter 123 of title 28, United States Code, is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“1926. </designator> <label>Claims Court.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="q">(q)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 165 of title 28, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="fontsize10">
<num value="2522">“§ 2522. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2522">28 USC 2522.</ref></p></sidenote>
<heading>Notice of appeal</heading>
<content>“Review of a decision of the United States Claims Court shall be obtained by filing a notice of appeal with the clerk of the Claims Court within the time and in the manner prescribed for appeals to United States courts of appeals from the United States district courts.”.</content>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section analysis of chapter 165 of title 28, United States Code, is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2522. </designator> <label>Notice of appeal.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">repeal of provisions relating to the court of customs and patent appeals</heading>
<num value="140"><inline class="smallCaps">Sec</inline>. 140. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2601">28 USC 2601 <i>et seq</i>.</ref></p></sidenote>
<content class="inline">Chapter 167 of title 28, United States Code, and the item relating to chapter 167 in the chapter analysis of part VI of such title, are repealed. </content>
</section>
<page identifier="/us/stat/96/45">96 STAT. 45</page>
<section>
<heading class="smallCaps centered">court of international trade; procedure</heading>
<num value="141"><inline class="smallCaps">Sec</inline>. 141. </num>
<content class="inline">Section 2645(c) of title 28, United States Code, is amended by striking out “<quotedText>Customs and Patent Appeals within the time and in the manner provided in section 2601 of this title</quotedText>” and inserting in lieu thereof “<quotedText>Appeals for the Federal Circuit by filing a notice of appeal with the clerk of the Court of International Trade within the time and in the manner prescribed for appeals to United States courts of appeals from the United States district courts</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">federal rules of evidence</heading>
<num value="142"><inline class="smallCaps">Sec</inline>. 142. </num>
<content class="inline">Rule 1101(a) of the Federal Rules of Evidence is<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28">28 USC app.</ref></p></sidenote> amended by striking out “<quotedText>Court of Claims</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>” and by striking out “<quotedText>and commissioners of the Court of Claims</quotedText>”.</content>
</section>
</part>
<part>
<num value="B">Part B—</num>
<heading class="inline">Conforming Amendments Outside Title 28</heading>
<section>
<heading class="smallCaps centered">federal salary act</heading>
<num value="143"><inline class="smallCaps">Sec</inline>. 143. </num>
<content class="inline">Section 225(f)(C) of the Federal Salary Act of 1967 (2 U.S.C. 356(C)), is amended by inserting “<quotedText>and the judges of the United States Claims Court</quotedText>” immediately before the semicolon at the end thereof.</content>
</section>
<section>
<heading class="smallCaps centered">merit systems protection board</heading>
<num value="144"><inline class="smallCaps">Sec</inline>. 144. </num>
<chapeau class="inline">Section 7703 of title 5, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (b)(1), by striking out “<quotedText>Court of Claims or a United States court of appeals as provided in chapters 91 and 158, respectively, of title 28</quotedText>” and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subsection (c), by striking out “<quotedText>Court of Claims or a United States court of appeals</quotedText>” and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">in subsection (d), by striking out “<quotedText>District of Columbia</quotedText>” and inserting in lieu thereof “<quotedText>Federal Circuit</quotedText>”.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">plant variety protection act</heading>
<num value="145"><inline class="smallCaps">Sec</inline>. 145. </num>
<content class="inline">The second sentence of section 71 of the Plant Variety Protection Act (7 U.S.C. 2461) is amended to read as follows: “The United States Court of Appeals for the Federal Circuit shall have jurisdiction of any such appeal.”.</content>
</section>
<section>
<heading class="smallCaps centered">federal fire prevention act</heading>
<num value="146"><inline class="smallCaps">Sec</inline>. 146. </num>
<content class="inline">Section 11(d) of the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2210(d)) is amended by striking out “<quotedText>Court of Claims of the United States</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">criminal code</heading>
<num value="147"><inline class="smallCaps">Sec</inline>. 147. </num>
<content class="inline">Section 204 of title 18, United States Code, and the section heading thereof are amended by striking out “<quotedText>Court of <page identifier="/us/stat/96/46">96 STAT. 46</page>Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court or the United States Court of Appeals for the Federal Circuit</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">trademark act</heading>
<num value="148"><inline class="smallCaps">Sec</inline>. 148. </num>
<content class="inline">Section 39 of the Trademark Act of 1946 (15 U.S.C. 1121) is amended by inserting “<quotedText>(other than the United States Court of Appeals for the Federal Circuit)</quotedText>” after “<quotedText>circuit courts of appeal of the United States</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">indian claims commission</heading>
<num value="149"><inline class="smallCaps">Sec</inline>. 149. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 29 of the Act entitled “An Act to create an Indian Claims Commission, to provide for the powers, duties, and functions thereof, and for other purposes”, approved August 13, 1946 (25 U.S.C. 70v–3), is amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Subsection (c) of section 29 of such Act is repealed.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<chapeau class="inline">Subsection (d) of section 29 of such Act is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>(d)</quotedText>” and inserting in lieu thereof “<quotedText>(c)</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Supreme Court in accordance with the provisions of section 1255</quotedText>” and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit in <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 37.</p></sidenote>accordance with the provisions of section 1295</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">Subsection (e) of section 29 of such Act is amended by striking out “<quotedText>(e)</quotedText>” and inserting in lieu thereof “<quotedText>(d)</quotedText>”.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">claims by indians of california</heading>
<num value="150"><inline class="smallCaps">Sec</inline>. 150. </num>
<chapeau class="inline">Section 2 of the Act of May 18, 1928 (25 U.S.C. 652) is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Court of Claims</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Court of Claims of the United States</quotedText>” and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>Supreme Court of the United States</quotedText>” and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit</quotedText>”.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">internal revenue code</heading>
<num value="151"><inline class="smallCaps">Sec</inline>. 151. </num>
<content class="inline">Section 7422(e) of the Internal Revenue Code of 1954 (26 U.S.C. 7422(e)) is amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">internal revenue code</heading>
<num value="152"><inline class="smallCaps">Sec</inline>. 152. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s7428">26 USC 7428.</ref></p></sidenote>
<content class="inline">Section 7428 of the Internal Revenue Code of 1954 is amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”.</content>
</section>
<page identifier="/us/stat/96/47">96 STAT. 47</page>
<section>
<heading class="smallCaps centered">internal revenue code</heading>
<num value="153"><inline class="smallCaps">Sec</inline>. 153. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The second sentence of section 7456(c) of the Internal Revenue Code of 1954 is amended to read as follows: “Each<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s7456">26 USC 7456.</ref></p></sidenote> commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5701">5 USC 5701.</ref></p></sidenote> District of Columbia.”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Notwithstanding the amendment made by subsection (a), until<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s7456">26 USC 7456 note.</ref></p></sidenote> such time as a change in the salary rate of a commissioner of the United States Tax Court occurs in accordance with section 7456(c) of the Internal Revenue Code of 1954, the salary of such commissioner shall be equal to the salary of a commissioner of the Court of Claims immediately prior to the effective date of this Act.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">internal revenue code</heading>
<num value="154"><inline class="smallCaps">Sec</inline>. 154. </num>
<content class="inline">Section 7482(a) of the Internal Revenue Code of 1954 is<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s7482">26 USC 7482.</ref></p></sidenote> amended by inserting “<quotedText>(other than the United States Court of Appeals for the Federal Circuit)</quotedText>” after “<quotedText>United States Court of Appeals</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">appropriation for judgments against united states</heading>
<num value="155"><inline class="smallCaps">Sec</inline>. 155. </num>
<content class="inline">Section 1302 of the Act of July 27, 1956 (31 U.S.C. 724a), is amended by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit or the United States Claims Court</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">contract disputes</heading>
<num value="156"><inline class="smallCaps">Sec</inline>. 156. </num>
<chapeau class="inline">Section 8(g)(1) of the Contract Disputes Act of 1978 (41 U.S.C. 607(g)(1)) is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subparagraph (A), by striking out “<quotedText>Court of Claims</quotedText>” and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subparagraph (B), by striking out “<quotedText>United States Court of Claims for judicial review, under section 2510 of title 28, United States Code, as amended herein,</quotedText>” and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit for judicial review under section 1295 of title 28, United States Code,</quotedText>”.<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 37.</p></sidenote></content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">contract disputes</heading>
<num value="157"><inline class="smallCaps">Sec</inline>. 157. </num>
<content class="inline">Section 10(c) of the Contract Disputes Act of 1978 (41 U.S.C. 609(c)) is amended by striking out “<quotedText>, or, in its discretion</quotedText>” and all that follows through “<quotedText>of the case</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">congressional printing</heading>
<num value="158"><inline class="smallCaps">Sec</inline>. 158. </num>
<chapeau class="inline">Section 713 of title 44, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>eight hundred and twenty-two</quotedText>” and inserting in lieu thereof “<quotedText>eight hundred and twenty</quotedText>”; </content>
</paragraph>
<page identifier="/us/stat/96/48">96 STAT. 48</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>and</quotedText>” after “<quotedText>Superintendent of Documents;</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>to the Court of Claims, two copies; and</quotedText>”.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">executive and judiciary printing</heading>
<num value="159"><inline class="smallCaps">Sec</inline>. 159. </num>
<content class="inline">Section 1103 of title 44, United States Code, is amended by striking out “<quotedText>the Court of Claims,</quotedText>” and by striking out “<quotedText>chief judge of the Court of Claims,</quotedText>”.</content>
</section>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<num value="160"><inline class="smallCaps">Sec</inline>. 160. </num>
<subsection class="inline"><num value="a">(a) </num>
<chapeau class="inline">The following provisions of law are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>United States Claims Court</quotedText>”:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t25/s1401/s1402">25 USC 1401, 1402.</ref></p></sidenote>
<content class="inline">Sections 1 and 2 of the Act of October 19, 1973 (87 Stat. 466).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 8715 of title 5, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 8912 of title 5, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 2273(b) of title 10, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 337(i) of the Tariff Act of 1930 (19 U.S.C. 1337(i)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 606(a) of the Foreign Assistance Act of 1961 (22 U.S.C. 2356(a)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Section 1 of the Act entitled “An Act providing for the allotment and distribution of Indian tribal funds”, approved March 2, 1907 (25 U.S.C. 119).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Section 2 of the Act of August 12, 1935 (25 U.S.C. 475a).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">(9) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s6110">26 USC 6110.</ref></p></sidenote>
<content class="inline">Section 6110(i)(1) of the Internal Revenue Code of 1954.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Section 2 of the Act of May 28, 1908 (30 U.S.C. 193a).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">Section 7 of the Act of July 31, 1894 (31 U.S.C. 72).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">Section 183 of title 35, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">Section 104(c) of the Contract Work Hours and Safety Standards Act (40 U.S.C. 330(c)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="14">(14) </num>
<content class="inline">Sections 13(b)(2) and 14 of the Contract Settlement Act of 1944 (41 U.S.C. 113(b) and 114).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="15">(15) </num>
<content class="inline">Sections 8(d) and 10(d) of the Contract Disputes Act of 1978 (41 U.S.C. 607(d) and 609(d)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="16">(16) </num>
<content class="inline">Sections 171 and 173 of the Atomic Energy Act of 1954 (42 U.S.C. 2221 and 2223).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="17">(17) </num>
<content class="inline">Section 10(i) of the Trading with the Enemy Act (50 U.S.C. App. 10(i)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="18">(18) </num>
<content class="inline">Sections 103(f), 103(i), 105, 106(a)(6), 108, 108A, and 114(5) of the Renegotiation Act of 1951 (50 U.S.C. App. 1213(f), 1213(i), 1215, 1216(a)(6), 1218, 1218a, and 1224(5)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="19">(19) </num>
<content class="inline">Section 4 of the Act of July 2, 1948 (50 U.S.C. App. 1984).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The section heading of section 108A of the Renegotiation Act of 1951 (50 U.S.C. App. 1218a) is amended by striking out “<quotedText>court of claims</quotedText>” and inserting in lieu thereof “<quotedText>united STATES CLAIMS COURT</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Section 108A of the Renegotiation Act of 1951 (50 U.S.C. App. 1218a) is amended by striking out “<quotedText>Supreme Court upon certiorari in the manner provided in section 1255</quotedText>” and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit in accordance with the provisions of section 1295</quotedText>”. </content>
</subsection>
</section>
<page identifier="/us/stat/96/49">96 STAT. 49</page>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<num value="161"><inline class="smallCaps">Sec</inline>. 161. </num>
<chapeau class="inline">The following provisions of law are amended by striking out “<quotedText>Court of Claims</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Claims Court</quotedText>”:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 4(c) of the Commodity Credit Corporation Charter Act (15 U.S.C. 714b(c)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 20 of the Tennessee Valley Authority Act of 1933 (16 U.S.C. 831s).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 403 of the International Claims Settlement Act of 1949 (22 U.S.C. 1642b).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 2(a) of the Act of May 15, 1978 (92 Stat. 244).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 311(i) of the Federal Water Pollution Control Act (33 U.S.C. 1321(D).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 10(b) of the Intervention on the High Seas Act (33 U.S.C. 1479(b)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Section 282 of title 35, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Section 5261 of the Revised Statutes (45 U.S.C. 87).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">Section 41(a) of the Trading with the Enemy Act (50 U.S.C. App. 42(a)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Section 10(a)(1) of the Contract Disputes Act of 1978 (41 U.S.C. 609(a)(1)).</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<num value="162"><inline class="smallCaps">Sec</inline>. 162. </num>
<chapeau class="inline">The following provisions of law are amended by striking out “<quotedText>United States Court of Customs and Patent Appeals</quotedText>” and “<quotedText>Court of Customs and Patent Appeals</quotedText>” each place they appear and inserting in lieu thereof “<quotedText>United States Court of Appeals for the Federal Circuit</quotedText>”:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 21 of the Trademark Act of 1946 (15 U.S.C. 1071).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 152 of the Atomic Energy Act of 1954 (42 U.S.C. 2182).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 305(d) of the National Aeronautics and Space Act of 1958 (42 U.S.C. 2457(d)).</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<num value="163"><inline class="smallCaps">Sec</inline>. 163. </num>
<subsection class="inline"><num value="a">(a) </num>
<chapeau class="inline">The following provisions of law are amended by striking out “<quotedText>Court of Customs and Patent Appeals</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit</quotedText>”:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsections (d) and (D of section 516 of the Tariff Act of 1930 (19 U.S.C. 1516 (d) and (f)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 516A (c) and (e) of the Tariff Act of 1930 (19 U.S.C. 1516a (c) and (e)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 528 of the Tariff Act of 1930 (19 U.S.C. 1528).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 337(c) of the Tariff Act of 1930 (19 U.S.C. 1337(c)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 284(c) of the Trade Act of 1974 (19 U.S.C. 2395(c)).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 308(9) of the Ethics in Government Act (28 U.S.C. App.).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Sections 141 through 146 of title 35, United States Code.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The item relating to section 141 in the section analysis of chapter 13 of title 35, United States Code, is amended by striking<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t35/s141">35 USC 141 <i>et seq</i>.</ref></p></sidenote> out “<quotedText>Court of Customs and Patent Appeals</quotedText>” and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit</quotedText>”. </content>
</paragraph>
<page identifier="/us/stat/96/50">96 STAT. 50</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section heading of section 141 of title 35, United States Code, is amended by striking out “<quotedText>Court of Customs and Patent Appeals</quotedText>” and inserting in lieu thereof “<quotedText>Court of Appeals for the Federal Circuit</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<num value="164"><inline class="smallCaps">Sec</inline>. 164. </num>
<chapeau class="inline">The following provisions of law are amended by striking out “<quotedText>the United States Court of Claims, the United States Court of Customs and Patent Appeals</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>the United States Claims Court</quotedText>”:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 6001(4) of title 18, United States Code.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 906 of title 44, United States Code.</content>
</paragraph>
</section>
</part>
<part>
<num value="C">Part C—</num>
<heading class="inline">Miscellaneous Provisions</heading>
<section>
<heading class="smallCaps centered">continued service of current judges</heading>
<num value="165"><inline class="smallCaps">Sec</inline>. 165. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s44">28 USC 44 note.</ref></p></sidenote>
<content class="inline">The judges of the United States Court of Claims and of the United States Court of Customs and Patent Appeals in regular active service on the effective date of this Act shall continue in office as judges of the United States Court of Appeals for the Federal Circuit. Senior judges of the United States Court of Claims and of the United States Court of Customs and Patent Appeals on the effective date of this Act shall continue in office as senior judges of the United States Court of Appeals for the Federal Circuit.</content>
</section>
<section>
<heading class="smallCaps centered">appointment of chief judge of court of appeals for the federal circuit</heading>
<num value="166"><inline class="smallCaps">Sec</inline>. 166. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s45">28 USC 45 note.</ref></p><p class="indent0 firstIndent0 fontsize8"><i>Post</i>, p. 51.</p></sidenote>
<content class="inline">Notwithstanding the provisions of section 45(a) of title 28, United States Code, the first chief judge of the United States Court of Appeals for the Federal Circuit shall be the Chief Judge of the United States Court of Claims or the Chief Judge of the United States Court of Customs and Patent Appeals, whoever has served longer as chief judge of his court. Notwithstanding section 45 of title 28, United States Code, whichever of the two chief judges does not become the first chief judge of the United States Court of Appeals for the Federal Circuit under the preceding sentence shall, while in active service, have precedence and be deemed senior in commission over all the circuit judges of the United States Court of Appeals for the Federal Circuit (other than the first chief judge of that circuit). When the person who first serves as chief judge of the United States Court of Appeals for the Federal Circuit vacates that position, the position shall be filled in accordance with section 45(a) of title 28, United States Code, as modified by the preceding sentence of this section.</content>
</section>
<section>
<heading class="smallCaps centered">court of claims commissioners</heading>
<num value="167"><inline class="smallCaps">Sec</inline>. 167. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Judge, U.S. Claims Court.</p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Notwithstanding the provisions of section 171(a) of title 28, United States Code, as amended by this Act, a commissioner of the United States Court of Claims serving immediately <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s171">28 USC 171 note.</ref></p></sidenote>prior to the effective date of this Act shall become a judge of the United States Claims Court on the effective date of this Act.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Term of office.</p></sidenote>
<content class="inline">Notwithstanding the provisions of section 172(a) of title 28, United States Code, as amended by this Act, the initial term of office of a person who becomes a judge of the United States Claims <page identifier="/us/stat/96/51">96 STAT. 51</page>Court under subsection (a) of this section shall expire fifteen years<sidenote><p class="indent0 firstIndent0 fontsize8">Salary.</p></sidenote> after the date of his or her employment with the United States Court of Claims, or on October 1, 1986, whichever occurs earlier. Any such judge shall continue in office until a successor is sworn or until reappointed. No such individual shall serve as a judge after reaching the age of seventy years.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Notwithstanding the provisions of section 172(b) of title 28, United States Code, as amended by this Act, until such time as a change in the salary rate of a judge of the United States Claims Court occurs in accordance with such section 172(b), the salary of such judge shall be equal to the salary of a Commissioner of the Court of Claims.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">appointment of judges by the president</heading>
<num value="168"><inline class="smallCaps">Sec</inline>. 168. </num>
<chapeau class="inline">The Congress—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s44">28 USC 44 note.</ref></p></sidenote></chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">takes notice of the fact that the quality of the Federal judiciary is determined by the competence and experience of its judges; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">suggests that the President, in nominating individuals to judgeships on the United States Court of Appeals for the Federal Circuit and the United States Claims Court, select from a broad range of qualified individuals.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">tennessee valley authority legal representation</heading>
<num value="169"><inline class="smallCaps">Sec</inline>. 169. </num>
<content class="inline">Nothing in this Act affects the authority of the Tennessee<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s171">28 USC 171 note.</ref></p></sidenote> Valley Authority under the Tennessee Valley Authority Act of 1933 to represent itself by attorneys of its choosing.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s831">16 USC 831.</ref></p></sidenote></content>
</section>
</part>
</title>
<title>
<num value="II">TITLE II—</num>
<heading class="inline">GOVERNANCE AND ADMINISTRATION OF THE FEDERAL COURTS</heading>
<part>
<num value="A"><inline class="smallCaps">Part A</inline>—</num>
<heading class="inline"><inline class="smallCaps">Chief Judge Tenure</inline></heading>
<section>
<heading class="smallCaps centered">appointment and terms of chief judges of the courts of appeals</heading>
<num value="201"><inline class="smallCaps">Sec</inline>. 201. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 45 of title 28, United States Code, is amended by amending subsection (a) to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="a">“(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The chief judge of the circuit shall be the circuit judge in regular active service who is senior in commission of those judges who—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">are sixty-four years of age or under;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">have served for one year or more as a circuit judge; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">have not served previously as chief judge.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">In any case in which no circuit judge meets the qualifications of paragraph (1), the youngest circuit judge in regular active service who is sixty-five years of age or over and who has served as circuit judge for one year or more shall act as the chief judge.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In any case under subparagraph (A) in which there is no circuit judge in regular active service who has served as a circuit judge for one year or more, the circuit judge in regular active service who is senior in commission and who has not served previously as chief judge shall act as the chief judge.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Except as provided in subparagraph (C), the chief judge of the circuit appointed under paragraph (1) shall serve for a term of <page identifier="/us/stat/96/52">96 STAT. 52</page>seven years and shall serve after expiration of such term until another judge is eligible under paragraph (1) to serve as chief judge of the circuit.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Except as provided in subparagraph (C), a circuit judge acting as chief judge under subparagraph (A) or (B) of paragraph (2) shall serve until a judge has been appointed who meets the qualifications under paragraph (1).</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">No circuit judge may serve or act as chief judge of the circuit after attaining the age of seventy years unless no other circuit judge is qualified to serve as chief judge of the circuit under paragraph (1) or is qualified to act as chief judge under paragraph (2).”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 45 of title 28, United States Code, is amended by amending subsection (c) to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<content class="inline">If the chief judge desires to be relieved of his duties as chief judge while retaining his active status as circuit judge, he may so certify to the Chief Justice of the United States, and thereafter the chief judge of the circuit shall be such other circuit judge who is qualified to serve or act as chief judge under subsection (a).”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">appointment and terms of chief judges of the district courts</heading>
<num value="202"><inline class="smallCaps">Sec</inline>. 202. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 136 of title 28, United States Code, is amended by amending subsection (a) to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="a">“(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">In any district having more than one district judge, the chief judge of the district shall be the district judge in regular active service who is senior in commission of those judges who—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">are sixty-four years of age or under;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">have served for one year or more as a district judge; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">have not served previously as chief judge.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">In any case in which no district judge meets the qualifications of paragraph (1), the youngest district judge in regular active service who is sixty-five years of age or over and who has served as district judge for one year or more shall act as the chief judge.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In any case under subparagraph (A) in which there is no district judge in regular active service who has served as a district judge for one year or more, the district judge in regular active service who is senior in commission and who has not served previously as chief judge shall act as the chief judge.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Except as provided in subparagraph (C), the chief judge of the district appointed under paragraph (1) shall serve for a term of seven years and shall serve after expiration of such term until another judge is eligible under paragraph (1) to serve as chief judge of the district.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Except as provided in subparagraph (C), a district judge acting as chief judge under subparagraph (A) or (B) of paragraph (2) shall serve until a judge has been appointed who meets the qualifications under paragraph (1).</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">No district judge may serve or act as chief judge of the district after attaining the age of seventy years unless no other district judge is qualified to serve as chief judge of the district under paragraph (1) or is qualified to act as chief judge under paragraph (2).”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 136 of title 28, United States Code, is amended by amending subsection (d) to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">If the chief judge desires to be relieved of his duties as chief judge while retaining his active status as district judge, he may so certify to the Chief Justice of the United States, and thereafter, the <page identifier="/us/stat/96/53">96 STAT. 53</page>chief judge of the district shall be such other district judge who is qualified to serve or act as chief judge under subsection (a).”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<section>
<heading class="smallCaps centered">effective date; applicability</heading>
<num value="203"><inline class="smallCaps">Sec</inline>. 203. </num>
<content class="inline">(a) The amendments to section 45 of title 28, United<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s45">28 USC 45 note.</ref></p></sidenote> States Code, and to section 136 of such title, made by sections 201 and 202 of this Act, shall not apply to or affect any person serving as chief judge on the effective date of this Act.</content>
</section>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The provisions of section 45(a) of title 28, United States Code,<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 51.</p></sidenote> as in effect on the day before the effective date of this Act, shall apply to the chief judge of a circuit serving on such effective date. The provisions of section 136(a) of title 28, United States Code, as<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 52.</p></sidenote> in effect on the day before the effective date of this part, shall apply to the chief judge of a district court serving on such effective date.</content>
</subsection>
</section>
</part>
<part>
<num value="B">Part B—</num>
<heading class="inline">Precedence and Composition of Panel</heading>
<section>
<heading class="smallCaps centered">precedence on panel</heading>
<num value="204"><inline class="smallCaps">Sec</inline>. 204. </num>
<content class="inline">Section 45(b) of title 28, United States Code, is amended by inserting “<quotedText>of the court in regular active service</quotedText>” immediately after “<quotedText>circuit judges</quotedText>” in the second sentence.</content>
</section>
<section>
<heading class="smallCaps centered">composition of panel; requirements and size</heading>
<num value="205"><inline class="smallCaps">Sec</inline>. 205. </num>
<content class="inline">Section 46(c) of title 28, United States Code, is amended by striking out the period at the end of the second sentence and inserting in lieu thereof the following: “<quotedText>, or such number of judges as may be prescribed in accordance with section 6 of Public Law 95–486 (92 Stat. 1633), except that any senior circuit judge of the circuit shall be eligible to participate, at his election and upon designation and assignment pursuant to section 294(c) of this title and the rules of the circuit, as a member of an in banc court reviewing a decision of a panel of which such judge was a member.</quotedText>”.</content>
</section>
</part>
<part>
<num value="C">Part C—</num>
<heading class="inline">Judicial Councils of the Circuits</heading>
<section>
<heading class="smallCaps centered">technical and conforming amendments</heading>
<num value="206"><inline class="smallCaps">Sec</inline>. 206. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 3006A(h)(2)(A) of title 18, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>judicial council</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>court of appeals</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Judicial Council of the Circuit</quotedText>” and inserting in lieu thereof “<quotedText>court of appeals of the circuit</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 3006A(i) of title 18, United States Code, is amended by striking “<quotedText>judicial council</quotedText>” and inserting in lieu thereof “<quotedText>court of appeals</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The amendment made by subsection (a) of this section shall<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t18/s3006A">18 USC 3006A note.</ref></p></sidenote> not affect the terms of existing appointments. </content>
</subsection>
</section>
</part>
<page identifier="/us/stat/96/54">96 STAT. 54</page>
<part>
<num value="D">Part D—</num>
<heading class="inline">Judicial Resignation; Pensions</heading>
<section>
<heading class="smallCaps centered">pensions of judges who resign to accept executive positions</heading>
<num value="207"><inline class="smallCaps">Sec</inline>. 207. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 8832(b) of title 5, United States Code, is amended by striking out “<quotedText>and</quotedText>” at the end of paragraph (10), by striking out the period at the end of paragraph (11) and inserting in lieu thereof and”, and by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 fontsize10">
<num value="12">“(12) </num>
<content class="inline">service as a justice or judge of the United States, as defined by section 451 of title 28, and service as a judge of a court created by Act of Congress in a territory which is invested with any jurisdiction of a district court of the United States, but no credit shall be allowed for such service if the employee is entitled to a salary or an annuity under section 371, 372, or 373 of title 28”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Section 8334 of title 5, United States Code, is amended by inserting at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1">
<num value="i">“(i)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Director of the Administrative Office of the United States Courts shall pay to the Fund the amount which an employee may deposit under subsection (c) of this section for service creditable under section 8332(b)(12) of this title if such creditable service immediately precedes service as an employee subject to this subchapter with a break in service of no more than ninety working days. The Director shall pay such amount from any appropriation available to him as a necessary expense of the appropriation concerned.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The amount the Director pays in accordance with paragraph (1) of this subsection shall be reduced by the amount of any refund to the employee under section 376 of title 28. Except to the extent of such reduction, the amount the Director pays to the Fund shall satisfy the deposit requirement of subsection (c) of this section.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Notwithstanding any other provision of law, the amount the Director pays under this subsection shall constitute an employer contribution to the Fund, excludable under section 402 of the Internal <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s402">26 USC 402.</ref></p></sidenote>Revenue Code of 1954 from the employee’s gross income until such time as the contribution is distributed or made available to the employee, and shall not be subject to refund or to lump-sum payment to the employee.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
</part>
<part>
<num value="E">Part E—</num>
<heading class="inline">Rules of Practice</heading>
<section>
<heading class="smallCaps centered">publication of rules</heading>
<num value="208"><inline class="smallCaps">Sec</inline>. 208. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 131 of title 28, the United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="fontsize10">
<num value="2077">“§ 2077. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2077">28 USC 2077.</ref></p></sidenote>
<heading>Publication of rules; advisory committees</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">The rules for the conduct of the business of each court of appeals, including the operating procedures of such court, shall be published. Each court of appeals shall print or cause to be printed necessary copies of the rules. The Judicial Conference shall prescribe the fees for sales of copies under section 1913 of this title, but the Judicial Conference may provide for free distribution of copies to members of the bar of each court and to other interested persons. </content>
</subsection>
<page identifier="/us/stat/96/55">96 STAT. 55</page>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Each court of appeals shall appoint an advisory committee for the study of the rules of practice and internal operating procedures of the court of appeals. The advisory committee shall make recommendations to the court concerning such rules and procedures. Members of the committee shall serve without compensation, but the Director may pay travel and transportation expenses in accordance with section 5703 of title 5.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The section analysis of chapter 131 of title 28, United States Code, is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2077. </designator> <label>Publication of rules; advisory committees.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
</part>
</title>
<title>
<num value="III">TITLE III—</num>
<heading class="inline">JURISDICTION AND PROCEDURE</heading>
<part>
<num value="A">Part A—</num>
<heading class="inline">Transfer of Cases</heading>
<section>
<heading class="smallCaps centered">transfer to cure want of jurisdiction</heading>
<num value="301"><inline class="smallCaps">Sec</inline>. 301. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Title 28, United States Code, is amended by adding the following new chapter after chapter 97:
<quotedContent>
<chapter>
<num value=".">“CHAPTER 99.—</num>
<heading class="inline">GENERAL PROVISIONS</heading>
<toc>
<headingItem>
<designator>“Sec.</designator>
<label/>
<target/>
</headingItem>
<referenceItem role="section"><designator>“1631. </designator> <label>Transfer to cure want of jurisdiction.</label></referenceItem>
</toc>
<section class="fontsize10">
<num value="1631">“§ 1631. </num>
<heading>Transfer to cure want of jurisdiction</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1631">28 USC 1631.</ref></p></sidenote>
<content>“Whenever a civil action is filed in a court as defined in section 610 of this title or an appeal, including a petition for review of administrative action, is noticed for or filed with such a court and that court finds that there is a want of jurisdiction, the court shall, if it is in the interest of justice, transfer such action or appeal to any other such court in which the action or appeal could have been brought at the time it was filed or noticed, and the action or appeal shall proceed as if it had been filed in or noticed for the court to which it is transferred on the date upon which it was actually filed in or noticed for the court from which it is transferred.”.</content>
</section>
</chapter>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The chapter analysis of part IV of title 28, United States Code, is amended by adding at the end thereof the following:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“99. </designator> <label>General Provisions </label><target>1631”.</target></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
</part>
<part>
<num value="B">Part B—</num>
<heading class="inline">Interest</heading>
<section>
<heading class="smallCaps centered">interest on judgments</heading>
<num value="302"><inline class="smallCaps">Sec</inline>. 302. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1961 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(a)</quotedText>” immediately before “<quotedText>Interest shall</quotedText>” in the first sentence;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>at the rate allowed by State law</quotedText>” in the last sentence and inserting in lieu thereof the following: “<quotedText>at a rate equal to the coupon issue yield equivalent (as determined by the Secretary of the Treasury) of the average accepted auction price for the last auction of fifty-two week United States Treasury bills settled immediately prior to the date of the judgment. The Director of the Administrative Office of the United <page identifier="/us/stat/96/56">96 STAT. 56</page>States Courts shall distribute notice of that rate and any changes in it to all Federal judges</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new subsections:
<quotedContent>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<content class="inline">Interest shall be computed daily to the date of payment except as provided in section 2516(b) of title 28, United States Code, and section 1302 of the Act of July 27, 1956 (31 U.S.C. 724a), and shall be compounded annually.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">This section shall not apply in any judgment of any court with respect to any internal revenue tax case. Interest shall be allowed in such cases at a rate established under section 6621 of <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s6621">26 USC 6621.</ref></p></sidenote>the Internal Revenue Code of 1954.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Except as otherwise provided in paragraph (1) of this subsection, interest shall be allowed on all final judgments against the United States in the United States Court of Appeals for the Federal circuit, at the rate provided in subsection (a) and as provided in subsection (b).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Interest shall be allowed, computed, and paid on judgments of the United States Claims Court only as provided in paragraph (1) of this subsection or in any other provision of law.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">This section shall not be construed to affect the interest on any judgment of any court not specified in this section.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<chapeau class="inline">Section 2411 of title 28, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subsection (a) by striking out “<quotedText>(a)</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by repealing subsection (b).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Section 1302 of the Act of July 27, 1956 (31 U.S.C. 724a), is amended by striking out “<quotedText>to which the provisions of section 2411(b) of Title 28 apply</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">Section 2516(b) of title 28, United States Code, is amended by striking out “<quotedText>at the rate of four percent per annum</quotedText>” and all that follows through “<quotedText>affirmance</quotedText>” and inserting in lieu thereof “<quotedText>, from the date of the filing of the transcript of the judgment in the General Accounting Office to the date of the mandate of the affirmance, at a rate of interest equal to the coupon issue yield equivalent (as determined by the Secretary of the Treasury) of the average accepted auction price for the last auction of fifty-two week United States Treasury bills settled immediately prior to the date of the judgment</quotedText>”.</content>
</subsection>
</section>
</part>
</title>
<title>
<num value="IV">TITLE IV—</num>
<heading class="inline">MISCELLANEOUS PROVISIONS</heading>
<section>
<heading class="smallCaps centered">district court reporters</heading>
<num value="401"><inline class="smallCaps">Sec</inline>. 401. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 753(b) of title 28, United States Code, shall be amended to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="b">“(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Recording methods.</p></sidenote>
<content class="inline">
<p class="inline fontsize10">Each session of the court and every other proceeding designated by rule or order of the court or by one of the judges shall be recorded verbatim by shorthand, mechanical means, electronic sound recording, or any other method, subject to regulations promulgated by the Judicial Conference and subject to the discretion and approval of the judge. The regulations promulgated pursuant to the preceding sentence shall prescribe the types of electronic sound recording or other means which may be used. Proceedings to be recorded under this section include (1) all proceedings in criminal cases had in open court; (2) all proceedings in other cases had in open court unless the parties with the approval of the judge shall agree specifically to the contrary; and (3) such other proceed-<page identifier="/us/stat/96/57">96 STAT. 57</page>ings as a judge of the court may direct or as may be required by rule or order of court as may be requested by any party to the proceeding.</p>
<p class="firstIndent1 fontsize10">“The reporter or other individual designated to produce the<sidenote><p class="indent0 firstIndent0 fontsize8">Record preservation.</p></sidenote> record shall attach his official certificate to the original shorthand notes or other original records so taken and promptly file them with the clerk who shall preserve them in the public records of the court for not less than ten years.</p>
<p class="firstIndent1 fontsize10">“The reporter or other individual designated to produce the<sidenote><p class="indent0 firstIndent0 fontsize8">Transcripts.</p></sidenote> record shall transcribe and certify such parts of the record of proceedings as may be required by any rule or order of court, including all arraignments, pleas, and proceedings in connection with the imposition of sentence in criminal cases unless they have been recorded by electronic sound recording as provided in this subsection and the original records so taken have been certified by him and filed with the clerk as provided in this subsection. He shall also transcribe and certify such other parts of the record of proceedings as may be required by rule or order of court. Upon the request of any party to any proceeding which has been so recorded who has agreed to pay the fee therefor, or of a judge of the court, the reporter or other individual designated to produce the record shall promptly transcribe the original records of the requested parts of the proceedings and attach to the transcript his official certificate, and deliver the same to the party or judge making the request.</p>
<p class="firstIndent1 fontsize10">“The reporter or other designated individual shall promptly deliver to the clerk for the records of the court a certified copy of any transcript so made.</p>
<p class="firstIndent1 fontsize10">“The transcript in any case certified by the reporter or other individual designated to produce the record shall be deemed prima facie a correct statement of the testimony taken and proceedings had. No transcripts of the proceedings of the court shall be considered as official except those made from the records certified by the reporter or other individual designated to produce the record.</p>
<p class="firstIndent1 fontsize10">“The original notes or other original records and the copy of the<sidenote><p class="indent0 firstIndent0 fontsize8">Records, inspection availability.</p></sidenote> transcript in the office of the clerk shall be open during office hours to inspection by any person without charge.”.</p>
</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The regulations promulgated by the Judicial Conference pursuant<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations, effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s753">28 USC 753 note.</ref></p></sidenote> to subsection (b) of section 753 of title 28, as amended by subsection (a) of this section, shall not take effect before one year after the effective date of this Act. During the one-year period after the date of the enactment of this Act, the Judicial Conference shall experiment with the different methods of recording court proceedings. Prior to the effective date of such regulations, the law and regulations in effect the day before the date of enactment of this Act shall remain in full force and effect.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">effective date</heading>
<num value="402"><inline class="smallCaps">Sec</inline>. 402. </num>
<content class="inline">Unless otherwise specified, the provisions of this Act<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s171">28 USC 171 note.</ref></p></sidenote> shall take effect on October 1, 1982.</content>
</section>
<section>
<heading class="smallCaps centered">effect on pending cases</heading>
<num value="403"><inline class="smallCaps">Sec</inline>. 403. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Any case pending before the Court of Claims on the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s171">28 USC 171 note.</ref></p></sidenote> effective date of this Act in which a report on the merits has been filed by a commissioner, or in which there is pending a request for <page identifier="/us/stat/96/58">96 STAT. 58</page>review, and upon which the court has not acted, shall be transferred to the United States Court of Appeals for the Federal Circuit</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Any matter pending before the United States Court of Customs and Patent Appeals on the effective date of this Act shall be transferred to the United States Court of Appeals for the Federal Circuit</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">Any petition for rehearing, reconsideration, alteration, modification, or other change in any decision of the United States Court of Claims or the United States Court of Customs and Patent Appeals rendered prior to the effective date of this Act that has not been determined by either of those courts on that date, or that is filed after that date, shall be determined by the United States Court of Appeals for the Federal Circuit.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">Any matter pending before a commissioner of the United States Court of Claims on the effective date of this Act, or any pending dispositive motion that the United States Court of Claims has not determined on that date, shall be determined by the United States Claims Court.</content>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">Any case in which a notice of appeal has been filed in a district court of the United States prior to the effective date of this Act shall be decided by the court of appeals to which the appeal was taken.</content>
</subsection>
</section>
</title>
<action>
<actionDescription>Approved April 2, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/4482">H.R. 4482</ref> (<ref href="/us/bill/96/s/1700">S. 1700</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/312">97–312</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/972/275">99–263</ref> accompanying S. 1700 (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Nov. 17, 18, considered and passed House.</p>
<p class="indent4 firstIndent-1">Dec. 8, S. 1700 considered and passed Senate; proceedings vacated and H.R. 4482, amended, passed in lieu.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Mar. 9, House concurred in Senate amendment, with an amendment.</p>
<p class="indent4 firstIndent-1">Mar. 22, Senate concurred in House amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–165: To authorize and request the President to issue a proclamation designating April 4 through 10, 1982, “National Medic Alert Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>165</docNumber>
<citableAs>Public Law 97–165</citableAs>
<citableAs>96 Stat. 59</citableAs>
<approvedDate>1982-04-03</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/59">96 STAT. 59</page>
<dc:type>Public Law</dc:type> <docNumber>97–165</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to issue a proclamation designating April 4 through 10, 1982, “National Medic Alert Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-03">Apr. 3, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/272">H.J. Res 272</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas approximately forty million Americans, nearly one-fifth of our Nation’s population, are afflicted with diabetes, heart conditions, epilepsy, allergies, or other medical problems the symptoms of which, in emergency situations, are difficult to detect or are not readily associated with such medical problems; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas many such Americans suffer avoidable injury or death each year because of the delay which is frequently involved in the proper diagnosis and treatment of such hidden medical problems in emergency situations; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas special emergency identification and information services are available which are designed with the needs of victims of such hidden medical conditions specifically in mind; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these emergency identification and information systems have been credited with saving the lives of more than two thousand people afflicted by hidden medical conditions each year: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the President<sidenote><p class="indent0 firstIndent0 fontsize8">National Medic Alert Week.</p></sidenote> is authorized and requested to issue a proclamation designating April 4 through 10, 1982, “National Medic Alert Week”, and calling upon the people of the United States and upon interested associations and organizations to observe such week with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved April 3, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/272">H.J. Res 272</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 11, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 30, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–166: To authorize and request the President to issue a proclamation designating April 4, 1982, as the “National Day of Reflection”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>166</docNumber>
<citableAs>Public Law 97–166</citableAs>
<citableAs>96 Stat. 60</citableAs>
<approvedDate>1982-04-03</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/60">96 STAT. 60</page>
<dc:type>Public Law</dc:type> <docNumber>97–166</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to issue a proclamation designating April 4, 1982, as the “National Day of Reflection”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-03">Apr. 3, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/447">H.J. Res 447</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Congress recognizes the historical tradition of ethical values and principles which are the basis of civilized society and upon which our great Nation was founded;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these ethical values and principles which, from the dawn of civilization when they were known as the Seven Noahide Laws, have been the bedrock of society without which the edifice of civilization stands in serious peril of returning to chaos;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas society is presently profoundly concerned with the weakening of these principles that has resulted in crises that beleaguer and threaten the fabric of civilized society; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the justified preoccupation with these crises must not let the citizens of this Nation lose sight of their responsibility of transmitting these historical ethical values from our distinguished past to the generations of the future, and need occasional reminder of this duty and privilege: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Day of Reflection.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the President is authorized to issue a proclamation designating April 4, 1982, which this year coincides with the eightieth birthday of Rabbi Menachem Mendel Schneerson, universally respected and revered leader and head of the worldwide Lubavitch movement, who has done so much to foster and promote these ethical values and principles, as the “National Day of Reflection”.</content>
</section>
<action>
<actionDescription>Approved April 3, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/447">H.J. Res 447</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 30, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 31, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–167: Providing for the designation of April 12, 1982, as “American Salute to Cabanatuan Prisoner of War Memorial Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>167</docNumber>
<citableAs>Public Law 97–167</citableAs>
<citableAs>96 Stat. 61</citableAs>
<approvedDate>1982-04-06</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/61">96 STAT. 61</page>
<dc:type>Public Law</dc:type> <docNumber>97–167</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Providing for the designation of April 12, 1982, as “American Salute to Cabanatuan Prisoner of War Memorial Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-06">Apr. 6, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/435">H.J. Res 435</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas April 9, 1982, is the fortieth anniversary of the fall of Bataan and Corregidor in the Philippines to the Japanese Imperial Army during World War II;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas approximately thirty-six thousand Americans were captured by the Japanese at the fall;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these Americans, along with Filipinos captured by the Japanese, were forced to march without food and water for up to ten days on the Bataan Death March to Camp O’Donnell, a prisoner of war camp;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the International War Crimes Commission reports that ten thousand three hundred people, including women and children, died on that march;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the survivors of that march, along with other Americans and Filipinos captured by the Japanese in the Philippines, were taken to a prisoner of war camp in central Luzon named Cabanatuan;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the treatment of prisoners of war at Cabanatuan was extraordinarily cruel and inhumane and resulted in the death of over three thousand American prisoners of war during the period beginning May 1942 and ending February 1945;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the prisoners of war at Cabanatuan were liberated on September 2, 1945;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas of the thirty-six thousand Americans who were captured at the fall of Bataan and Corregidor, only between six thousand to seven thousand survived until such date of liberation; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas approximately three thousand fifteen Americans who survived the Bataan Death March and imprisonment at Cabanatuan are living today: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the Presi-<sidenote><p class="indent0 firstIndent0 fontsize8">American Salute to Cabanatuan Prisoner of War Memorial Day.</p></sidenote><page identifier="/us/stat/96/62">96 STAT. 62</page>dent is directed to issue a proclamation designating April 12, 1982, as “American Salute to Cabanatuan Prisoner of War Memorial Day” and calling on the people of the United States to observe such day with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved April 6, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/435">H.J. Res 435</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 1, considered and passed House and Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–168: To authorize the exchange of certain lands in Idaho and Wyoming.</dc:title>
<dc:type>Public Law</dc:type><docNumber>168</docNumber>
<citableAs>Public Law 97–168</citableAs>
<citableAs>96 Stat. 63</citableAs>
<approvedDate>1982-04-06</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/63">96 STAT. 63</page>
<dc:type>Public Law</dc:type> <docNumber>97–168</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the exchange of certain lands in Idaho and Wyoming.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-06">Apr. 6, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/634">S. 634</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That, notwithstanding<sidenote><p class="indent0 firstIndent0 fontsize8">Idaho and Wyoming.</p><p class="indent0 firstIndent0 fontsize8">Land exchange.</p></sidenote> any other provision of law, the Secretary of Agriculture (hereinafter referred to as the “Secretary”) is hereby authorized to exchange the parcel of land and improvements described in section 2 (parcel A) currently owned by the United States, for the parcel of land described in section 3 (parcel B) and any improvements thereon, currently owned by Richard Hendricks of Preston, Idaho. Such exchange shall be made without additional consideration and in lieu of receiving monetary payment.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">For the purposes of this Act, parcel A shall consist of the following described tract of land consisting of approximately 81.78 acres: Township 33 north, range 119 west, 6th principal meridian, Lincoln County, Wyoming, section 14, southeast quarter northwest quarter and southwest quarter northeast quarter, containing approximately 80 acres, and township 35 north, range 119 west, 6th principal meridian, Lincoln County, Wyoming, section 28, beginning at the southwest corner of lot 2, thence north 15 rods, thence east 19 rods, thence south 15 rods, thence west 19 rods to the point of beginning.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content class="inline">For the purpose of this Act, parcel B shall consist of the following described tract of land, consisting of approximately 5.9 acres: That portion of the southeast quarter southwest quarter of section 8, township 9 south, range 42 east, Boise meridian, Caribou County, Idaho, beginning at the southeast corner of the southeast quarter southwest quarter of section 8, thence west 306 feet, more or less, to an intersection with the easterly right-of-way of the Oregon Shortline Railroad, said point being 100 feet easterly measured at right angles from the centerline of the main track of said railroad, thence north 7 degrees 10 minutes east, being parallel to and 100 feet easterly from said centerline of main track, 131 feet to a point of spiral; thence northerly along a curve to the left, the said centerline of main track has a spiral angle of 3 degrees 30 minutes with 6x38 foot chords, a distance of 232 feet to a point of spiral curve; thence along a curve to the left with a radius of 2,010.1 feet a distance of 520 feet; thence south 87 degrees 22 minutes east a distance of 269 feet, thence north 428 feet, more or less; thence east 30 feet; thence south along the east line of said southeast quarter southwest quarter 1,320 feet, more or less, to the point of beginning.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">Upon the conveyance of parcel B and any improvements thereon from Richard Hendricks by warranty deed to the United States acting through the Secretary, the Secretary is authorized and directed to convey by quitclaim deed, all right, title, and interest of the United States in parcel A to Richard Hendricks: <proviso><i>Provided,</i> That the conveyance of parcel A shall be subject to valid<page identifier="/us/stat/96/64">96 STAT. 64</page> existing rights of third parties and a reservation by the United States of all mineral interests and of the existing road right of way in land section 14:</proviso> <proviso><i>And provided further.</i> That the conveyance of parcel B to the United States may be subject to a reservation of all mineral interests therein to Richard Hendricks.</proviso></content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Administration.</p></sidenote>
<content class="inline">The lands acquired by the Secretary by this Act shall, upon acquisition, become part of the Caribou National Forest and shall be administered in accordance with the laws, rules, and regulations applicable to the National Forest System.</content>
</section>
<action>
<actionDescription>Approved April 6, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/634">S. 634</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/439">97–439</ref> (<committee>Comm. on Interior and Insular Affairs</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/182">97–182</ref> (<committee>Comm. on Energy and Natural Resources</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 22, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Mar. 16, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">Mar. 25, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–169: To authorize and request the President to designate the month of April 1982 as “Parliamentary Emphasis Month”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>169</docNumber>
<citableAs>Public Law 97–169</citableAs>
<citableAs>96 Stat. 65</citableAs>
<approvedDate>1982-04-06</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/65">96 STAT. 65</page>
<dc:type>Public Law</dc:type> <docNumber>97–169</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to designate the month of April 1982 as “Parliamentary Emphasis Month”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-06">Apr. 6, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/102">S.J. Res 102</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the use of parliamentary procedure in the meetings of private and public organizations in this country promotes orderly deliberation and protects both individual rights and majority rule, cardinal principles of governance in the United States; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas April is the birth month of Thomas Jefferson, author of the first comprehensive manual on parliamentary practice in this country: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the President<sidenote><p class="indent0 firstIndent0 fontsize8">Parliamentary Emphasis Month.</p></sidenote> is authorized and requested to designate the month of April 1982, as “Parliamentary Emphasis Month”, to call upon Federal, State and local government agencies, and the people of the United States to observe the month with appropriate programs, ceremonies, and activities, and to urge them to promote democratic processes and efficient organization of meetings through parliamentary practice.</content>
</section>
<action>
<actionDescription>Approved April 6, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/102">S.J. Res 102</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">May 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 21, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–170: To designate April 19, 1982, as “Dutch-American Friendship Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>170</docNumber>
<citableAs>Public Law 97–170</citableAs>
<citableAs>96 Stat. 66</citableAs>
<approvedDate>1982-04-12</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/66">96 STAT. 66</page>
<dc:type>Public Law</dc:type> <docNumber>97–170</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate April 19, 1982, as “Dutch-American Friendship Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-12">Apr. 12, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/410">H.J. Res 410</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas on April 19, 1782, in The Hague, the Netherlands, Prince William V of Orange and the States-General officially recognized the ambassadorial credentials of John Adams, thereby establishing formal diplomatic relations between the new government of the United States and the Netherlands;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the diplomatic relationship between the United States and the Netherlands is the longest such relationship between the United States and any foreign country.</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the historical relationship between the American and Dutch peoples began approximately four hundred years ago, when the Pilgrims resided in the Netherlands for ten years before sailing to the New World;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Americans of Dutch descent, including Presidents Martin Van Buren, Theodore Roosevelt, and Franklin Delano Roosevelt, have made significant contributions to the United States; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the bond of friendship between the American and Dutch peoples serves as a model for the good relations that should exist among all peoples of the world: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">Dutch-American Friendship Day.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That April 19, 1982, hereby is designated “Dutch-American Friendship Day”, and the President of the United States is authorized and requested to issue a proclamation calling upon the people of the United States to observe such day with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved April 12, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/410">H.J. Res 410</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Mar. 30, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 31, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–171: To amend section 209 of title 18, United States Code, to permit an officer or employee of the United States Government, injured during an assassination attempt, to receive contributions from charitable organizations.</dc:title>
<dc:type>Public Law</dc:type><docNumber>171</docNumber>
<citableAs>Public Law 97–171</citableAs>
<citableAs>96 Stat. 67</citableAs>
<approvedDate>1982-04-13</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/67">96 STAT. 67</page>
<dc:type>Public Law</dc:type> <docNumber>97–171</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend section 209 of title 18, United States Code, to permit an officer or employee of the United States Government, injured during an assassination attempt, to receive contributions from charitable organizations.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-13">Apr. 13, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2333">S. 2333</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">U.S. Government officer or employee injured during an assassination attempt, contributions.</p></sidenote>
<section class="inline">
<chapeau class="inline fontsize10">That section 209 of title 18, United States Code, is amended by adding a new subsection as follows:</chapeau>
<subsection class="firstIndent1">
<num value="f">“(f) </num>
<content class="inline">This section does not prohibit acceptance or receipt, by any officer or employee injured during the commission of an offense described in section 351 or 1751 of this title, of contributions or payments from an organization which is described in section 501(c)(3) of the Internal Revenue Code of 1954 and which is exempt from taxation under section 501(a) of such Code.”.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501.</ref></p></sidenote></content>
</subsection>
</section>
<action>
<actionDescription>Approved April 13, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2333">S. 2333</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 1, considered and passed Senate and House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–172: To establish National Nurse-Midwifery Week.</dc:title>
<dc:type>Public Law</dc:type><docNumber>172</docNumber>
<citableAs>Public Law 97–172</citableAs>
<citableAs>96 Stat. 68</citableAs>
<approvedDate>1982-04-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/68">96 STAT. 68</page>
<dc:type>Public Law</dc:type> <docNumber>97–172</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To establish National Nurse-Midwifery Week.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-16">Apr. 16, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/67">S.J. Res 67</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the health and safety of childbearing families is of paramount importance in our society;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas nurse-midwives have practiced in this country since coming to the mountains of eastern Kentucky in 1925;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Federal Government has a long history of support for the nurse-midwifery practice and education;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas certified nurse-midwives have demonstrated their ability to give high-quality care to normal mothers and babies throughout the maternity cycle, and their emphasis on health teaching and high-quality care for well mothers and babies makes them a valuable part of the health care team and makes their services increasingly in demand by the public;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas nurse-midwifery care has a proven record in reducing infant morbidity and mortality;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas nurse-midwifery care has been demonstrated to be cost effective for families and for the Nation;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas childbearing families have found nurse-midwives responsive to their wishes for more participatory maternity care; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Congress has already recognized the autonomous practice of certified nurse-midwives under both medicaid and the Department of Defense civilian health and medical program of the uniformed services (CHAMPUS): Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Nurse-Midwifery Week.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That Congress declares April 19 to 26, 1982, as National Nurse-Midwifery Week, and Congress recognizes the unique contribution that nurse-midwives have made to mothers and babies in the United States during the past half century.</content>
</section>
<action>
<actionDescription>Approved April 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/67">S.J. Res 67</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 25, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Apr. 1, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–173: To authorize and request the President to issue a proclamation designating April 25 through May 4 1982, as “Jewish Heritage Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>173</docNumber>
<citableAs>Public Law 97–173</citableAs>
<citableAs>96 Stat. 69</citableAs>
<approvedDate>1982-04-28</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/69">96 STAT. 69</page>
<dc:type>Public Law</dc:type> <docNumber>97–173</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to issue a proclamation designating April 25 through May 4 1982, as “Jewish Heritage Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-04-28">Apr. 28, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/448">H.J. Res 448</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Congress recognizes that an understanding of the heritage of all American ethnic groups contributes to the unity of our country, and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas intergroup understanding can be further fostered through an appreciation of the culture, history, and traditions of the Jewish community and the contributions of Jews to our country and society; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the months of April and May contain events of major significance in the Jewish calendar—Passover, the anniversary of the Warsaw Ghetto Uprising, Israeli Independence Day, Solidarity Sunday for Soviet Jewry, and Jerusalem Day Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the President<sidenote><p class="indent0 firstIndent0 fontsize8">Jewish Heritage Week.</p></sidenote> is authorized and requested to issue a proclamation designating April 25 through May 2, 1982, as “Jewish Heritage Week” and calling upon the people of the United States, State and local government agencies, and interested organizations to observe that week with appropriate ceremonies, activities, and programs.</content>
</section>
<action>
<actionDescription>Approved April 28, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/448">H.J. Res 448</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 22, considered and passed House and Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–174: To amend title 38, United States Code, to promote greater sharing of health-care resources between the Veterans’ Administration and the Department of Defense and to direct the Secretary of Defense and the Administrator of Veterans’ Affairs to plan for the provision of health care by the Veterans’ Administration during periods of war or national emergency to members of the Armed Forces on active duty; and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>174</docNumber>
<citableAs>Public Law 97–174</citableAs>
<citableAs>96 Stat. 70</citableAs>
<approvedDate>1982-05-04</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/70">96 STAT. 70</page>
<dc:type>Public Law</dc:type> <docNumber>97–174</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 38, United States Code, to promote greater sharing of health-care resources between the Veterans’ Administration and the Department of Defense and to direct the Secretary of Defense and the Administrator of Veterans’ Affairs to plan for the provision of health care by the Veterans’ Administration during periods of war or national emergency to members of the Armed Forces on active duty; and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-04">May 4, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/266">S. 266</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That this Act may be cited as the “<shortTitle role="act">Veterans’ Administration and Department of Defense Health Resources Sharing and Emergency Operations Act</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Congress makes the following findings:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">There are opportunities for greater sharing of the health-care resources of the Veterans’ Administration and the Department of Defense which would, if achieved, be beneficial to both veterans and members of the Armed Forces and could result in reduced costs to the Government by minimizing duplication and underuse of health-care resources.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Present incentives to encourage such sharing of health-care resources are inadequate.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Such sharing of health-care resources can be achieved without a detrimental effect on the primary health-care beneficiaries of the Veterans’ Administration and the Department of Defense.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5011A">38 USC 5011A note.</ref></p></sidenote>
<chapeau class="inline">The Congress makes the following further findings:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">During and immediately after a period of war or national emergency involving the use of the Armed Forces of the United States in armed conflict, the Department of Defense might not have adequate health-care resources to care for military personnel wounded in combat and other active-duty military personnel.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Veterans’ Administration has an extensive, comprehensive health-care system that could be used to assist the Department of Defense in caring for such personnel in such a situation.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 5011 of title 38, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(a)</quotedText>” before “<quotedText>The Administrator</quotedText>” the first place it appears;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>and material</quotedText>” and all that follows through “<quotedText>this title,</quotedText>” and inserting in lieu thereof “<quotedText>material, and other resources as may be needed to operate such facilities properly, except that the Administrator may not enter into an agreement that would result (1) in a permanent reduction in the total number of authorized Veterans’ Administration hospital beds and nursing home beds to a level below the minimum number of such beds required by section 5010(a)(1) of this <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5010">38 USC 5010.</ref></p></sidenote>title to be authorized, or (2) in a permanent reduction in the total number of such beds operated and maintained to a level <page identifier="/us/stat/96/71">96 STAT. 71</page>below the minimum number of such beds required by such section to be operated and maintained</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end the following new subsections:
<quotedContent>
<subsection class="firstIndent1">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In order to promote the sharing of health-care resources<sidenote><p class="indent0 firstIndent0 fontsize8">Veterans’ Administration/Department of Defense Health-Care Resources Sharing Committee.</p><p class="indent0 firstIndent0 fontsize8">Establishment.</p></sidenote> between the Veterans’ Administration and the Department of Defense (hereinafter in this section referred to as the ‘agencies’), there is established an interagency committee to be known as the Veterans’ Administration/Department of Defense Health-Care Resources Sharing Committee (hereinafter in this subsection referred to as the ‘Committee’).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The Committee shall be composed of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Chief Medical Director and such other officers and employees of the Veterans’ Administration as the Chief Medical Director may designate; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the Assistant Secretary of Defense for Health Affairs (hereinafter in this section referred to as the ‘Assistant Secretary’) and such other officers and employees of the Department of Defense as the Assistant Secretary may designate,</content>
</subparagraph>
<continuation class="fontsize10">except that the size of the Committee shall be mutually determined by the Chief Medical Director and the Assistant Secretary. During fiscal years 1982 and 1983, the Chief Medical Director shall be the chairman of the Committee. During fiscal year 1984, the Assistant Secretary shall be the chairman of the Committee. Thereafter, the chairmanship of the Committee shall alternate each fiscal year between the Chief Medical Director and the Assistant Secretary. The agencies shall provide administrative support services for the Committee at a level sufficient for the efficient operation of the Committee and shall share the responsibility for the provision of such services on an equitable basis.</continuation>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">In order to enable the Committee to make recommendations<sidenote><p class="indent0 firstIndent0 fontsize8">Duties.</p></sidenote> under paragraph (4) of this subsection, the Committee shall on a continuing basis—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">review existing policies, procedures, and practices relating to the sharing of health-care resources between the agencies;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">identify and assess further opportunities for the sharing of health-care resources between the agencies that would not, in the judgment of the Committee, adversely affect the range of services, the quality of care, or the established priorities for care provided by either agency;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">identify changes in policies, procedures, and practices that would, in the judgment of the Committee, promote such sharing of health-care resources between the agencies;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">“(D) </num>
<content class="inline">monitor plans of the agencies for the acquisition of additional health-care resources, including the location of new facilities and the acquisition of major equipment, in order to assess the potential impact of such plans on further opportunities for such sharing of health-care resources; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">“(E) </num>
<content class="inline">monitor the implementation of activities designed to promote the sharing of health-care resources between the agencies.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Within nine months of the date of the enactment of this subsection<sidenote><p class="indent0 firstIndent0 fontsize8">Recommendations to VA Administrator or DOD Secretary.</p></sidenote> and at such times thereafter as the Committee considers appropriate, the Committee shall make recommendations to the Administrator or the Secretary of Defense, or both, with respect to (A) changes in policies, procedures, and practices that the Committee has identified under paragraph (3)(C) of this subsection pertain-<page identifier="/us/stat/96/72">96 STAT. 72</page>ing to the sharing of health-care resources described in such paragraph, and (B) such other matters as the Committee considers appropriate in order to promote such sharing of health-care resources.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c)</num><sidenote><p class="indent0 firstIndent0 fontsize8">Health-care resources sharing guidelines.</p></sidenote>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">After considering the recommendations made under subsection (b)(4) of this section, the Administrator and the Secretary of Defense shall jointly establish guidelines to promote the sharing of health-care resources between the agencies. Guidelines established under this subsection shall provide for such sharing consistent with the health-care responsibilities of the Veterans’ Administration under this title and with the health-care responsibilities of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s1071">10 USC 1071 <i>et seq</i>.</ref></p></sidenote>Department of Defense under chapter 55 of title 10 and so as not to adversely affect the range of services, the quality of care, or the established priorities for care provided by either agency.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Guidelines established under paragraph (1) of this subsection shall authorize the heads of individual medical facilities of the agencies to enter into health-care resources sharing agreements in accordance with subsection (d) of this section and shall include guidelines for such agreements.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d)</num><sidenote><p class="indent0 firstIndent0 fontsize8">Sharing agreements.</p></sidenote>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The head of each medical facility of either agency is authorized to enter into sharing agreements with the heads of medical facilities of the other agency in accordance with guidelines established under subsection (c) of this section. Under any such agreement, an individual who is a primary beneficiary of one agency may be provided health care at a facility of the other agency that is a party to the sharing agreement.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Each such agreement shall identify the health-care resources to be shared.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Each such agreement shall provide, and shall specify procedures designed to ensure, that the availability of direct health care to individuals who are not primary beneficiaries of the providing agency (A) is on a referral basis from the facility of the other agency, and (B) does not (as determined by the head of the facility of the providing agency) adversely affect the range of services, the quality of care, or the established priorities for care provided to the primary beneficiaries of the providing agency.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Reimbursement.</p></sidenote>
<content class="inline">Each such agreement shall provide that a providing agency shall be reimbursed for the cost of the health-care resources provided under the agreement and that the rate for such reimbursement shall be determined in accordance with the methodology agreed to pursuant to subsection (e) of this section.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Agreement proposals, submittal.</p></sidenote>
<content class="inline">Each proposal for an agreement under paragraph (1) of this subsection shall be submitted to the Chief Medical Director and the Assistant Secretary and shall be effective as an agreement in accordance with its terms (A) on the forty-sixth day after the receipt of such proposal by both such officials, unless earlier disapproved by either such official, or (B) if earlier approved by both such officials, on the date of such approval.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">“(e) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Reimbursement methodology provisions.</p></sidenote>
<content class="inline">Reimbursement under any sharing agreement entered into under subsection (d) of this section shall be based upon a methodology that is agreed upon by the Chief Medical Director and the Assistant Secretary and that provides appropriate flexibility to the heads of the facilities concerned to take into account local conditions and needs and the actual costs to the providing agency’s facility of the health-care resources provided. Any funds received through such a reimbursement shall be credited to funds that have been allotted to the facility that provided the care or services. </content>
</subsection>
<page identifier="/us/stat/96/73">96 STAT. 73</page>
<subsection class="firstIndent1">
<num value="f">“(f) </num>
<chapeau class="inline">At the time the President’s Budget is transmitted to Congress<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> in any year pursuant to section 201(a) of the Budget and Accounting Act, 1921 (31 U.S.C. 11(a)), the Administrator and the Secretary of Defense shall submit a joint report to Congress on the implementation of this section during the fiscal year that ended during the previous calendar year. Each such report shall include—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the guidelines prescribed under subsection (c) of this section (and any revision of such guidelines);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the assessment of further opportunities identified under clause (B) of subsection (b)(3) of this section for sharing of health-care resources between the agencies;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">any recommendation made under subsection (b)(4) of this section during such fiscal year;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">a review of the sharing agreements entered into under subsection (d) of this section and a summary of activities under such agreements during such fiscal year;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">a summary of other planning and activities involving either agency in connection with promoting the coordination and sharing of Federal health-care resources during the preceding fiscal year; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">such recommendations for legislation as the Administrator and the Secretary consider appropriate to facilitate the sharing of health-care resources between the agencies.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="g">“(g) </num>
<chapeau class="inline">For the purposes of this section:<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The term ‘beneficiary’ means a person who is a primary beneficiary of the Veterans’ Administration or of the Department of Defense.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The term ‘direct health care’ means health care provided to a beneficiary in a medical facility operated by the Veterans’ Administration or the Department of Defense.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The term ‘head of a medical facility’ (A) with respect to a medical facility of the Veterans’ Administration, means the director of the facility, and (B) with respect to a medical facility of the Department of Defense, means the medical or dental officer in charge or the contract surgeon in charge.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The term ‘health-care resource’ includes hospital care, medical services, and rehabilitative services, as those terms are defined in paragraphs (5), (6), and (8), respectively, of section 601 of this title, any other health-care service, and any health-care support or administrative resource.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The term ‘primary beneficiary’ (A) with respect to the Veterans’ Administration means a person who is eligible under this title (other than under section 611(b) or 613 or subsection<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s611/s613">38 USC 611, 613.</ref></p></sidenote> (d) of this section) or any other provision of law for care or services in Veterans’ Administration medical facilities, and (B) with respect to the Department of Defense, means a member or former member of the Armed Forces who is eligible for care under section 1074 of title 10.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">The term ‘providing agency’ means the Veterans’ Administration, in the case of care or services furnished by a facility of the Veterans’ Administration, and the Department of Defense, in the case of care or services furnished by a facility of the Department of Defense.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The heading of such section is amended to read as follows:<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5011">38 USC 5011.</ref></p></sidenote>
<quotedContent>
<page identifier="/us/stat/96/74">96 STAT. 74</page>
<section class="fontsize10">
<num value="5011">“§ 5011. </num>
<heading>Sharing of Veterans’ Administration and Department of Defense health-care resources”.</heading>
<content> </content>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The item relating to such section in the table of sections at the beginning of chapter 81 of such title is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“5011. </designator> <label>Sharing of Veterans’ Administration and Department of Defense health-care resources.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5011">38 USC 5011 note.</ref></p></sidenote>
<content class="inline">The Assistant Secretary of Defense for Health Affairs shall consult regularly with the Surgeons General of the Army, Navy, and Air Force in carrying out the duties and functions assigned to the Assistant Secretary in section 5011 of title 38, United States Code, as amended by subsection (a) of this section.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5011">38 USC 5011 note.</ref></p></sidenote>
<content class="inline">The guidelines required to be established under subsection (c) of section 5011 of title 38, United States Code, as added by subsection (a) of this section, shall initially be established not later than twelve months after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 81 of title 38, United States Code, is amended by inserting after section 5011 the following new section:
<quotedContent>
<section class="fontsize10">
<num value="5011A">“§ 5011A. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s5011A">38 USC 5011A.</ref></p></sidenote>
<heading>Furnishing of health-care services to members of the Armed Forces during a war or national emergency</heading>
<subsection class="firstIndent1">
<num value="a">“(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">During and immediately following a period of war, or a period of national emergency declared by the President or the Congress that involves the use of the Armed Forces in armed conflict, the Administrator may furnish hospital care, nursing home care, and medical services to members of the Armed Forces on active duty. The Administrator may give a higher priority to the furnishing of care and services under this section than to the furnishing of care and services to any other group of persons eligible for care and services in medical facilities of the Veterans’ Administration with the exception of veterans with service-connected disabilities.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote>
<content class="inline">For the purposes of this section, the terms ‘hospital care’, ‘nursing home care’, and ‘medical services’ have the meanings <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s601/s101">38 USC 601, 101.</ref></p></sidenote>given such terms by sections 601(5), 101(28), and 601(6) of this title, respectively.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b)</num><sidenote><p class="indent0 firstIndent0 fontsize8">Contracts with private facilities.</p></sidenote>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">During a period in which the Administrator is authorized to furnish care and services to members of the Armed Forces under subsection (a) of this section, the Administrator, to the extent authorized by the President and subject to the availability of appropriations or reimbursements under subsection (c) of this section, may enter into contracts with private facilities for the provision during such period by such facilities of hospital care and medical services described in paragraph (2) of this subsection.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Hospital care and medical services referred to in paragraph (1) of this subsection are—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">hospital care and medical services authorized under this title for a veteran and necessary for the care or treatment of a condition for which the veteran is receiving medical services at a Veterans’ Administration facility under subsection (f) or (g) <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s612">38 USC 612.</ref></p></sidenote>of section 612 of this title, in a case in which the delay involved in furnishing such care or services at such Veterans’ Administration facility or at any other Veterans’ Administration facility reasonably accessible to the veteran would, in the judgment of the Chief Medical Director, be likely to result in a deterioration of such condition; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">hospital care for a veteran who—</chapeau>
<page identifier="/us/stat/96/75">96 STAT. 75</page>
<clause class="indent3 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is receiving hospital care under section 610 of this title; or<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s610">38 USC 610.</ref></p></sidenote></content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is eligible for hospital care under such section and requires such care in a medical emergency that poses a serious threat to the life or health of the veteran;</content>
</clause>
</subparagraph>
<continuation class="fontsize10">if Veterans’ Administration facilities are not capable of furnishing or continuing to furnish the care required because of the furnishing of care and services to members of the Armed Forces under subsection (a) of this section.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The cost of any care or services provided by the Veterans’<sidenote><p class="indent0 firstIndent0 fontsize8">Care or service costs, reimbursement.</p></sidenote> Administration under subsection (a) of this section shall be reimbursed to the Veterans’ Administration by the Department of Defense at such rates as may be agreed upon by the Administrator and the Secretary of Defense based on the cost of the care or services provided.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Amounts received under this subsection shall be credited to funds allotted to the Veterans’ Administration facility that provided the care or services.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Not later than six months after the date of the enactment<sidenote><p class="indent0 firstIndent0 fontsize8">Plans implementation.</p></sidenote> of this section, the Administrator and the Secretary of Defense shall enter into an agreement to plan and establish procedures and guidelines for the implementation of this section. Not later than<sidenote><p class="indent0 firstIndent0 fontsize8">Submittal to congressional committees.</p></sidenote> one year after the date of the enactment of this section, the Administrator and the Secretary shall complete plans for such implementation and shall submit such plans to the Committees on Veterans’ Affairs and on Armed Services of the Senate and House of Representatives.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The Administrator and the Secretary of Defense shall jointly<sidenote><p class="indent0 firstIndent0 fontsize8">Review and report.</p></sidenote> review such plans not less often than annually thereafter and shall report to such committees any modification in such plans within thirty days after the modification is agreed to.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">“(e) </num>
<content class="inline">The Administrator shall prescribe regulations to govern any<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> exercise of the authority of the Administrator under subsections (a) and (b) of this section and of the Chief Medical Director under subsection (b)(2)(A) of this section.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">“(f) </num>
<content class="inline">Within thirty days after a declaration of a period of war or<sidenote><p class="indent0 firstIndent0 fontsize8">Reports to congressional committees.</p></sidenote> national emergency described in subsection (a) of this section (or as soon after the end of such thirty-day period as is reasonably practicable), the Administrator shall submit to the Committees on Veterans’ Affairs of the Senate and House of Representatives a report on the Administrator’s allocation of facilities and personnel in order to provide priority hospital care, nursing home care, and medical services under this section to members of the Armed Forces. Thereafter, with respect to any fiscal year in which the authority in subsection (b) of this section to enter into contracts with private facilities has been used, the Administrator shall report within ninety days after the end of such fiscal year to those committees regarding the extent of, and the circumstances under which, such authority was used.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 5011 the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“5011A. </designator> <label>Furnishing of health-care services to members of the Armed Forces during a war or national emergency.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1786(a) of title 38, United States Code, is amended by adding at the end the following new paragraph:
<quotedContent>
<page identifier="/us/stat/96/76">96 STAT. 76</page>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Notwithstanding any other provision of law unless enacted in express limitation of this paragraph, funds in the Veterans’ Administration readjustment benefits account shall be available for payments under paragraph (1) of this subsection for pursuit of a program of education exclusively by correspondence in which the veteran or spouse or surviving spouse enrolls after September 30,</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s1786">38 USC 1786 note.</ref></p><p class="indent0 firstIndent0 fontsize8">Richard L. Roudebush Veterans’ Administration Medical Center, designation</p></sidenote>
<content class="inline">The amendment made by subsection (a) of this section shall take effect as of October 1, 1981.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<content class="inline">The Veterans’ Administration medical center located at 1481 West 10th Street, Indianapolis, Indiana, shall after the date of the enactment of this Act be known and designated as the “Richard L. Roudebush Veterans’ Administration Medical Center”. Any reference to such medical center in any law, regulation, document, map, record, or other paper of the United States shall after such date be deemed to be a reference to the Richard L. Roudebush Veterans’ Administration Medical Center.</content>
</section>
<action>
<actionDescription>Approved May 4, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/266">S. 266</ref> (<ref href="/us/bill/96/hr/3502">H.R. 3502</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/72">97–72</ref> Pt. I (<committee>Comm. on Veterans’ Affairs</committee>) and Pt. II (<committee>Comm. on Armed Services</committee>) both accompanying H.R. 3502.
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/137">97–137</ref> (<committee>Comm. on Governmental Affairs</committee>) and No. <ref href="/us/srpt/97/196">97–196</ref> (<committee>Comm. on Veterans’ Affairs</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Oct. 27, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Nov. 4, considered and passed House, amended, in lieu of H R. 3502.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Apr. 1, Senate agreed to House amendments with amendments.</p>
<p class="indent4 firstIndent-1">Apr. 20, House concurred in Senate amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–175: To change the name of the landing strip at White Sands Missile Range in the State of New Mexico, to “white Sands Space Harbor”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>175</docNumber>
<citableAs>Public Law 97–175</citableAs>
<citableAs>96 Stat. 77</citableAs>
<approvedDate>1982-05-11</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/77">96 STAT. 77</page>
<dc:type>Public Law</dc:type> <docNumber>97–175</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To change the name of the landing strip at White Sands Missile Range in the State of New Mexico, to “white Sands Space Harbor”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-11">May 11, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2373">S. 2373</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That the landing<sidenote><p class="indent0 firstIndent0 fontsize8">White Sands Space Harbor, designation.</p></sidenote> strip known as Northrup Strip, located at White Sands Missile Range in the State of New Mexico, shall hereafter be known as “White Sands Space Harbor”. Any law, regulation, document, or record of the United States in which such landing strip is designated or referred to shall be held and considered to be a reference to “White Sands Space Harbor”.</content>
</section>
<action>
<actionDescription>Approved May 11, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2373">S. 2373</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Apr. 27, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–176: To give effect to the Protocol Amending the Convention for the Preservation of the Halibut Fishery of the Northern Pacific Ocean and Bering Sea, signed at Washington, March 29, 1979.</dc:title>
<dc:type>Public Law</dc:type><docNumber>176</docNumber>
<citableAs>Public Law 97–176</citableAs>
<citableAs>96 Stat. 78</citableAs>
<approvedDate>1982-05-17</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/78">96 STAT. 78</page>
<dc:type>Public Law</dc:type> <docNumber>97–176</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To give effect to the Protocol Amending the Convention for the Preservation of the Halibut Fishery of the Northern Pacific Ocean and Bering Sea, signed at Washington, March 29, 1979.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-17">May 17, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2244">S. 2244</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That this Act may be cited as the “<shortTitle role="act">Northern Pacific Halibut Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<chapeau class="inline">As used in this Act the term:</chapeau>
<subsection class="firstIndent1">
<num value="a">(a) </num>
<content class="inline">“Convention” means the Convention between the United States of America and Canada for the Preservation of the Halibut Fishery of the Northern Pacific Ocean and Bering Sea, signed at Ottawa, Canada on March 2, 1953, as amended by the Protocol Amending the Convention, signed at Washington March 29, 1979, and includes the regulations promulgated thereunder.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">“Commission” means the International Pacific Halibut Commission provided for by article III of the Convention.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">“Fishery conservation zone” means the fishery conservation zone of the United States established by section 101 of the Magnuson Fishery Conservation and Management Act of 1976 (16 U.S.C. 1801 et seq.).</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">“Convention waters” means the maritime areas off the west coast of the United States and Canada described in article I of the Convention.</content>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">“Halibut” means fish of the species Hippoglossus stenolepis inhabiting Convention waters.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">(f) </num>
<chapeau class="inline">“Fishing vessel” means—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">any vessel engaged in catching fish in Convention waters or in processing or transporting fish loaded in Convention waters;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">any vessel outfitted to engage in any activity described in paragraph (1); or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">any vessel in normal support of any vessel described in paragraph (1) or (2).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="g">(g) </num>
<content class="inline">“Secretary” means the Secretary of Commerce.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num><sidenote><p class="indent0 firstIndent0 fontsize8">U.S. Commissioners.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773a">16 USC 773a.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The United States shall be represented on the Commission by three United States Commissioners to be appointed by the President and to serve at his pleasure. The Commissioners shall <sidenote><p class="indent0 firstIndent0 fontsize8">Term of office.</p></sidenote>receive no compensation for their services as Commissioners. Each United States Commissioner shall be appointed for a term of office not to exceed 2 years, but is eligible for reappointment. Any United States Commissioner may be appointed for a term of less than 2 years if such appointment is necessary to ensure that the terms of office of not more than two Commissioners will expire in any 1 year. A vacancy among the United States Commissioners shall be filled by the President in the manner in which the original appointment was made, but any Commissioner appointed to fill a vacancy occurring before the expiration of the term for which the Commissioner’s predecessor was appointed shall be appointed only for the remainder of such term. Of the Commissioners—</chapeau>
<page identifier="/us/stat/96/79">96 STAT. 79</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">one shall be an official of the National Oceanic and Atmospheric Administration; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">two shall be knowledgeable or experienced concerning the Northern Pacific halibut fishery; of these, one shall be a resident of Alaska and the other shall be a nonresident of Alaska. Of the three commissioners described in paragraphs (1) and (2), one shall be a voting member of the North Pacific Fishery Management Council.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Commissioners shall not be considered Federal employees except for the purposes of injury compensation or tort claims liability as provided in section 8101 of title 5, United States Code, et seq. and section 2671 of title 28, United States Code, et seq. Section 3(a) shall take effect on the 90th day after the date<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p></sidenote> of enactment of the Act.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The Secretary of State, in consultation with the Secretary,<sidenote><p class="indent0 firstIndent0 fontsize8">Alternates.</p></sidenote> may designate from time to time alternate United States Commissioners to the Commission. An Alternate United States Commissioner may exercise, at any meeting of the Commission, all powers and duties of a United States Commissioner in the absence of a duly designated Commissioner for whatever reason. The number of such alternate United States Commissioners that may be designated for any such meeting shall be limited to the number of authorized United States Commissioners that will not be present.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">The Secretary of State, with the concurrence of the Secretary,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773b">16 USC 773b.</ref></p></sidenote> may accept or reject, on behalf of the United States, recommendations made by the Commission in accordance with article III of the Convention and paragraphs 14 and 15 of the annex to the Convention.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Secretary shall have general responsibility to<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773c">16 USC 773c.</ref></p></sidenote> carry out the Convention and this Act.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<chapeau class="inline">In fulfilling this responsibility, the Secretary—<sidenote><p class="indent0 firstIndent0 fontsize8">Duties.</p></sidenote></chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">shall, in consultation with the Secretary of the department in which the Coast Guard is operating, adopt such regulations as may be necessary to carry out the purposes and objectives of the Convention and this Act; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">may, with the concurrence of the Secretary of State, cooperate with the duly authorized officials of the Government of Canada.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The Regional Fishery Management Council having authority<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> for the geographic area concerned may develop regulations governing the United States portion of Convention waters, including limited access regulations, applicable to nationals or vessels of the United States, or both, which are in addition to, and not in conflict with regulations adopted by the Commission. Such regulations shall only be implemented with the approval of the Secretary, shall not discriminate between residents of different States, and shall be consistent with the limited entry criteria set forth in section 303 (b)(6) of the Magnuson Fishery Conservation and Management Act.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1853">16 USC 1853.</ref></p></sidenote> If it becomes necessary to allocate or assign halibut fishing privileges among various United States fishermen, such allocation shall be fair and equitable to all such fishermen, based upon the rights and obligations in existing Federal law, reasonably calculated to promote conservation, and carried out in such manner that no particular individual, corporation, or other entity acquires an excessive share of the halibut fishing privileges: <proviso><i>Provided,</i> That the Regional Council may provide for the rural coastal villages of Alaska the opportunity to establish a commercial halibut fishery in <page identifier="/us/stat/96/80">96 STAT. 80</page>areas in the Bering Sea to the north of 56 degrees north latitude during a 3 year development period.</proviso></content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Scientific and other programs, cooperation.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773d">16 USC 773d.</ref></p></sidenote>
<content class="inline">Any agency of the Federal Government is authorized upon request of the Commission, to cooperate in the conduct of scientific and other programs, and to furnish on a reimbursable basis, facilities and personnel for the purposes of assisting the Commission in carrying out its duties under the Convention. Such agency may accept reimbursement from the Commission.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num><sidenote><p class="indent0 firstIndent0 fontsize8">U.S. citizens, violations.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773e">16 USC 773e.</ref></p></sidenote>
<chapeau class="inline">It is unlawful—</chapeau>
<subsection class="firstIndent1">
<num value="a">(a) </num>
<chapeau class="inline">for any person subject to the jurisdiction of the United States—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">to violate any provision of the Convention, this Act or any regulation adopted under this Act;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to refuse to permit any enforcement officer to board a fishing vessel subject to such person’s control for purposes of conducting any search or inspection in connection with the enforcement of the Convention, this Act or any regulation adopted under this Act;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">to forcibly assault, resist, oppose, impede, intimidate or interfere with any enforcement officer in the conduct of any search or inspection described in paragraph (2);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">to resist a lawful arrest or detention for any act prohibited by this section;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">to ship, transport, offer for sale, sell, purchase, import, export or have custody, control or possession of, any fish taken or retained in violation of the Convention, this Act, or any regulation adopted under this Act; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">to interfere with, delay or prevent, by any means, the apprehension, arrest or detention of another person, knowing that such person has committed any act prohibited by this section.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">for any foreign fishing vessel, and for the owner or operator of any foreign fishing vessel, to engage in fishing for halibut in the fishery conservation zone, unless such fishing is authorized by, and conducted in accordance with the Convention, this Act and regulations adopted under this Act.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="8"><inline class="smallCaps">Sec</inline>. 8. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Penalty.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773f">16 USC 773f.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Any person who is found by the Secretary, after notice and opportunity for a hearing in accordance with section 554 of title 5, United States Code, to nave committed an act prohibited by section 7 shall be liable to the United States for a civil penalty. The amount of the civil penalty shall not exceed $25,000 for each violation. Each day of a continuing violation shall constitute a separate offense. The amount of such civil penalty shall be assessed by the Secretary, or his designee, by written notice. In determining the amount of such penalty, the Secretary shall take into account the nature, circumstances, extent, and gravity of the prohibited acts committed and, with respect to the violation, the degree of culpability, and history of prior offenses, ability to pay, and such other matters as justice may require.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Review, notice of appeal.</p></sidenote>
<content class="inline">Any person against whom a civil penalty is assessed under subsection (a) may obtain review thereof in the appropriate court of the United States by filing a notice of appeal in such court within 30 days from the date of such order and by simultaneously sending a copy of such notice by certified mail to the Secretary and the Attorney General. The Secretary shall promptly file in such court a certified copy of the record upon which such violation was found or such penalty imposed, in accordance with rules prescribed pur-<page identifier="/us/stat/96/81">96 STAT. 81</page>suant to section 2112 of title 28, United States Code. The findings and order of the Secretary shall be set aside by such court if they are not found to be supported by substantial evidence, as provided in section 706(2) of title 5, United States Code.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">If any person fails to pay an assessment of a civil penalty after it has become a final and unappealable order, or after the appropriate court has entered final judgment in favor of the Secretary, the Secretary shall refer the matter to the Attorney General of the United States, who shall recover the amount assessed in any appropriate district court of the United States. In such action, the validity and appropriateness of the final order imposing the civil penalty shall not be subject to review.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">The Secretary may compromise, modify, or remit, with or without conditions, any civil penalty which is subject to imposition or which has been imposed under this section.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="9"><inline class="smallCaps">Sec</inline>. 9. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">A person is guilty of any offense if he commits an act<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773g">16 USC 773g.</ref></p></sidenote> prohibited by section 7(a) (2), (3), (4), or (6); or section 7(b).</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Any offense described in subsection (a) is punishable by a fine of not more than $50,000 or imprisonment for not more than 6 months, or both; except that if in the commission of any offense the person uses a dangerous weapon, engages in conduct that causes bodily injury to any officer authorized to enforce the provisions of this Act, or places any such officer in fear of imminent bodily injury the offense is punishable by a fine of not more than $100,000, or imprisonment for not more than 10 years or both.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">There is Federal jurisdiction over any offense described in this section.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="10"><inline class="smallCaps">Sec</inline>. 10. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Any fishing vessel (including its fishing gear, furniture,<sidenote><p class="indent0 firstIndent0 fontsize8">Fishing vessel and contents, forfeiture to U.S.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773h">16 USC 773h.</ref></p></sidenote> appurtenances, stores, and cargo) used, and any fish taken or retained, in any manner, in connection with or as a result of the commission of any act prohibited by section 7 shall be subject to forfeiture to the United States. All or part of such vessel may, and all such fish shall, be forfeited to the United States pursuant to a civil proceeding under this section.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Any district court of the United States shall have jurisdiction, upon application by the Attorney General on behalf of the United States, to order any forfeiture authorized under subsection (a) and any action provided for under subsection (d).</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<chapeau class="inline">If a judgment is entered for the United States in a civil forfeiture proceeding under this section, the Attorney General may seize any property or other interest declared forfeited to the United States, which has not previously been seized pursuant to this Act or for which security has not previously been obtained under subsection (d). The provisions of the customs laws relating to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the disposition of forfeited property;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the proceeds from the sale of forfeited property;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the remission or mitigation of forfeitures; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the compromise of claims;</content>
</paragraph>
<continuation class="fontsize10">shall apply to any forfeiture ordered, and to tiny case in which forfeiture is alleged to be authorized, under this section, unless such provisions are inconsistent with the purposes, policy, and provisions of this Act. The duties and powers imposed upon the Commissioner of Customs or other persons under such provisions shall, with respect to this Act, be performed by officers or other persons designated for such purpose by the Secretary.</continuation>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Any officer authorized to serve any process in rem which is issued by a court having jurisdiction under section 11(d) shall—</chapeau>
<page identifier="/us/stat/96/82">96 STAT. 82</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">stay the execution of such process; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">discharge any fish seized pursuant to such process;</content>
</subparagraph>
<continuation class="fontsize10">upon the receipt of a satisfactory bond or other security from any person claiming such property. Such bond or other security shall e conditioned upon such person delivering such property to the appropriate court upon order thereof, without any impairment of its value, or paying the monetary value of such property pursuant to an order of such court. Judgment shall be recoverable on such bond or other security against both the principal and any sureties in the event that any condition thereof is breached, as determined by such court.</continuation>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Any fish seized pursuant to this Act may be disposed of pursuant to the order of a court of competent jurisdiction or, if perishable, in a manner prescribed by regulations of the Secretary or the Secretary of the department in which the Coast Guard is operating.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">For purposes of this section, it shall be a rebuttable presumption that all fish found on board a fishing vessel which is seized in connection with an act prohibited by section 7 were taken or retained in violation of the Convention and this Act.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="11"><inline class="smallCaps">Sec</inline>. 11. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773i">16 USC 773i.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Convention, this Act, and any regulation adopted under this Act, shall be enforced by the Secretary and the Secretary of the department in which the Coast Guard is operating. Such Secretaries may, by agreement, on a reimbursable basis or otherwise, utilize the personnel, services, equipment (including aircraft and vessels), and facilities of any other Federal agency, and of any State agency, in the performance of such duties.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<chapeau class="inline">Any officer who is authorized by the Secretary, the Secretary of the department in which the Coast Guard is operating, or the head of any Federal or State agency which has entered into an agreement with such Secretaries under subsection (a) to enforce the Convention, this Act or any regulation adopted under this Act may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">with or without a warrant or other process—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">arrest any person, if he has reasonable cause to believe that such person has committed an act prohibited by section 7;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">board, and search or inspect, any fishing vessel which is subject to this Act;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content class="inline">at reasonable times enter, and search or inspect, shoreside facilities in which fish taken subject to this Act are processed, packed or held;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content class="inline">seize any fishing vessel (together with its fishing gear, furniture, appurtenances, stores, and cargo) used or employed in, or with respect to which it reasonably appears that such vessel was used or employed in, an act prohibited by section 7;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content class="inline">seize any fish (wherever found) taken or retained in the course of an act prohibited by section 7, or the proceeds of the sale of such fish; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="F">(F) </num>
<content class="inline">seize any other evidence related to an act prohibited by section 7;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">execute any warrant or other process issued by any court of competent jurisdiction; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">exercise any other lawful authority.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Citations.</p></sidenote>
<content class="inline">If any officer authorized to enforce this Act (as provided for in this section) finds that a fishing vessel is operating or has been operated in the commission of an act prohibited by section 7, such <page identifier="/us/stat/96/83">96 STAT. 83</page>officer may, in accordance with regulations issued jointly by the Secretary and the Secretary of the department in which the Coast Guard is operating, issue a citation to the owner or operator of such vessel in lieu of proceeding under subsection (b). If a permit has been issued pursuant to this Act for such vessel, such officer shall note the issuance of any citation under this subsection, including the date thereof and the reason therefor, on the permit. The Secretary shall maintain a record of all citations issued pursuant to this subsection.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<chapeau class="inline">The district courts of the United States shall have exclusive<sidenote><p class="indent0 firstIndent0 fontsize8">Jurisdiction.</p></sidenote> jurisdiction over any case or controversy arising under this Act. Any such court may, at any time—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">enter restraining orders or prohibitions;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">issue warrants, process in rem or other process;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">prescribe and accept satisfactory bonds or other security; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">take such other actions as are in the interest of justice.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">When requested by the appropriate authorities of Canada, officers or employees of the Coast Guard, the National Oceanic and Atmospheric Administration or any other agency of the United States may be directed to attend as a witness, and to produce such available records and files or duly certified copies thereof as may be necessary for the prosecution in Canada of any violation of the Convention or any Canadian law relating to the enforcement thereof.</content>
</subsection>
<subsection class="firstIndent1">
<num value="f">(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In cooperation with such other agencies as may be appropriate,<sidenote><p class="indent0 firstIndent0 fontsize8">Investigation.</p></sidenote> the Secretary may conduct or cause to be conducted such law enforcement investigations as are deemed necessary to carry out the purposes of this Act.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">For the purpose of all investigations which, in the opinion of the Secretary, are necessary and proper for the enforcement of this Act, the Secretary or any officer designated by him is empowered to administer oaths and affirmations, subpena witnesses, take evidence, and require the production of any books, papers, or other documents which the Secretary deems relevant or material to the inquiry. Such attendance of witnesses and the production of such documentary evidence may be required from any place in the United States at any designated place or hearing.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Process of the Secretary may be served by anyone duly authorized by him either—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">by delivering a copy thereof to the individual to be served, or to a member of the partnership to be served, or the president, secretary, or other executive officer or a director of the corporation to be served; or the agent designated for service of process;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">by leaving a copy thereof at the residence or the principal office or place of business of such individual, partnership, or corporation; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content class="inline">by mailing a copy thereof by registered or certified mail addressed to such individual, partnership, or corporation at his or its residence or principal office or place of business. The verified return by the individual so serving such complaint, order, or other process setting forth the manner of service shall be proof of same, and the returned post office receipt for such complaint, order, or other process mailed by registered or certified mail shall be proof of the service of the same.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/84">96 STAT. 84</page>
<section class="firstIndent1 fontsize10">
<num value="12"><inline class="smallCaps">Sec</inline>. 12. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773j">16 USC 773j.</ref></p></sidenote>
<chapeau class="inline">There is hereby authorized to be appropriated for fiscal year 1983 and beyond, such sums as may be necessary for carrying out the Convention and this Act, including—</chapeau>
<subsection class="firstIndent1">
<num value="a">(a) </num>
<content class="inline">necessary travel expenses of the United States Commissioners or alternate Commissioners; and</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">the United States share of the joint expenses of the Commission: <proviso><i>Provided,</i> That the Commissioners shall not, with respect to commitments concerning the United States share of the joint expenses of the Commission, be subject to section <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s262b">22 USC 262b.</ref></p></sidenote>262(b) of title 22, United States Code, insofar as it limits the authority of United States representatives to international organizations with respect to such commitments.</proviso></content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="13"><inline class="smallCaps">Sec</inline>. 13. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s773k">16 USC 773k.</ref></p></sidenote>
<content class="inline">There are hereby authorized to be appropriated such sums as may be necessary for the Secretary of State to provide for fiscal year 1983 and beyond, by contract, grant, or otherwise, facilities for office and any other necessary space for the Commission. Such facilities shall be located on or near the campus of the University of Washington in the State of Washington and shall be provided without regard to the cost-sharing provisions in the Convention.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="14"><inline class="smallCaps">Sec</inline>. 14. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s772–772j">16 USC 772–772j</ref></p></sidenote>
<content class="inline">The Northern Pacific Halibut Act of 1937, as amended (50 Stat. 325,67 Stat 494,79 Stat. 902), is repealed as of the 90th day after the date of enactment of this Act.</content>
</section>
<action>
<actionDescription>Approved May 17, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2244">S. 2244</ref>:</heading>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/323">97–323</ref> (<committee>Comm. on Commerce, Science, and Transportation</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 22, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 4, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–177: To require the Federal Government to pay interest on overdue payments, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>177</docNumber>
<citableAs>Public Law 97–177</citableAs>
<citableAs>96 Stat. 85</citableAs>
<approvedDate>1982-05-21</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/85">96 STAT. 85</page>
<dc:type>Public Law</dc:type> <docNumber>97–177</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To require the Federal Government to pay interest on overdue payments, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-21">May 21, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/1131">S. 1131</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">Prompt Payment Act.</p></sidenote>
<section>
<heading class="smallCaps centered">short title</heading>
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<content class="inline">This Act may be cited as the “<shortTitle role="act">Prompt Payment Act</shortTitle>”.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1801">31 USC 1801 note.</ref></p></sidenote></content>
</section>
<section>
<heading class="smallCaps centered">interest penalties on late payments</heading>
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In accordance with regulations prescribed by the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1801">31 USC 1801.</ref></p></sidenote> Director of the Office of Management and Budget, each Federal agency which acquires property or services from a business concern but which does not make payment for each such complete delivered item of property or service by the required payment date shall pay an interest penalty to such business concern in accordance with this section on the amount of the payment which is due.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Such regulations—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">shall specify that the required payment date shall be—</chapeau>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content class="inline">the date on which payment is due under the terms of the contract for the provision of such property or service; or</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">thirty days after receipt of a proper invoice for the amount of the payment due, if a specific date on which payment is due is not established by contract;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">in the case of any acquisition of meat or of a meat food product, as defined in section 2(a)(3) of the Packers and Stockyards Act, 1921 (7 U.S.C. 182(3)), shall specify a required payment date which is not later than seven days after the date of delivery of such meat or meat food product; and</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">in the case of any acquisition of a perishable agricultural commodity, as defined in section 1(4) of the Perishable Agricultural Commodities Act, 1930 (7 U.S.C. 499a(4)), shall specify a required payment date consistent with requirements imposed pursuant to such Act;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content class="inline">shall specify separate required payment dates for contracts under which property or services are provided in a series of partial executions or deliveries, to the extent that such contract provides for separate payment for such partial execution or delivery; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content class="inline">shall require that, within fifteen days after the date on which any invoice is received, Federal agencies notify the business concern of any defect or impropriety in such invoice which would prevent the running of the time period specified in subparagraph (A)(ii).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Interest penalties on amounts due to a business concern under this Act shall be paid to the business concern for the period <page identifier="/us/stat/96/86">96 STAT. 86</page>beginning on the day after the required payment date and ending on the date on which payment of the amount due is made, except that no interest penalty shall be paid if payment for the complete delivered item of property or service concerned is made on or before (A) the third day after the required payment date, in the case of meat or a meat food product described in subsection (a)(2)(B)(i); (B) the fifth day after the required payment date, in the case of an agricultural commodity described in subsection (a)(2)(B)(ii); or (C) the fifteenth day after the required payment date, <sidenote><p class="indent0 firstIndent0 fontsize8">Interest rate computation.</p></sidenote>in the case of any other item. Interest shall be computed at the rate determined by the Secretary of the Treasury for interest payments under section 12 of the Contract Disputes Act of 1978 (41 <sidenote><p class="indent0 firstIndent0 fontsize8">Publication in Federal Register.</p></sidenote>U.S.C. 611). The Secretary of the Treasury shall publish each such rate in the Federal Register.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Unpaid interest penalty.</p></sidenote>
<content class="inline">Any amount of an interest penalty which remains unpaid at the end of any thirty-day period shall be added to the principle amount of the debt and thereafter interest penalties shall accrue on such added amount.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">This section does not authorize the appropriation of additional funds for the payment of interest penalties required by this section. A Federal agency shall pay any interest penalties required by this section out of funds made available for the administration or operation of the program for which the penalty was incurred.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d)</num><sidenote><p class="indent0 firstIndent0 fontsize8">Interest penalty payments.</p></sidenote>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Any recipient of a grant from a Federal agency may provide in a contract for acquisition of property or services from a business concern for the payment of interest penalties on amounts overdue under such contract, except that—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">in no case shall an obligation to pay such interest penalties be construed to be an obligation of the United States, and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">any payment of such interest penalties shall not be made from funds provided to the grant recipient by a Federal agency, nor shall any non-Federal funds expended for such interest penalties be counted toward any matching requirement applicable to that grant.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Such interest penalty payments shall be made under such terms and conditions as agreed to by the grant recipient and the business concern, consistent with the grant recipient’s usual business practices and applicable State and local law.</content>
</paragraph>
</subsection>
</section>
<section>
<heading class="smallCaps centered">limitation on discount payments</heading>
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1802">31 USC 1802.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">If a business concern offers a Federal agency a discount from the amount otherwise due under a contract for property or services in exchange for payment within a specified period of time, the Federal agency may make payment in an amount equal to the discounted price only if payment is made within such specified period of time.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Each agency which violates subsection (a) shall pay an interest penalty on any amount which remains unpaid in violation of such subsection. Such interest penalty shall accrue on such unpaid amount in accordance with the regulations prescribed pursuant to section 2, except that the required payment date with respect to such unpaid amount shall be the last day of the specified period of time described in subsection (a). </content>
</subsection>
</section>
<page identifier="/us/stat/96/87">96 STAT. 87</page>
<section>
<heading class="smallCaps centered">claims; relation to other law</heading>
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1) </num>
<content class="inline">Claims for interest penalties which a Federal agency<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1803">31 USC 1803.</ref></p></sidenote> has failed to pay in accordance with the requirements of section 2 or 3 of this Act may be filed under section 6 of the Contract Disputes Act of 1978 (41 U.S.C. 605).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Interest penalties under this Act shall not continue to accrue (A) after the filing of a claim for such penalties under the Contract Disputes Act of 1978, or (B) for more than one year.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t41/s601">41 USC 601 note.</ref></p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (2) shall not be construed to preclude the accrual of interest pursuant to section 12 of the Contract Disputes Act of 1978 (41 U.S.C. 611) after interest penalties have ceased accruing under this Act, and interest pursuant to such section may accrue on both any unpaid contract payment and on the unpaid interest penalty required by this Act.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Except as provided in section 3 with respect to disputes concerning discounts, this Act shall not be construed to require interest penalties on payments which are not made by the required payment date by reason of a dispute between a Federal agency and a business concern over the amount of that payment or other allegations concerning compliance with a contract. Claims concerning any such dispute, and any interest which may be payable with respect to the period while the dispute is being resolved, shall be subject to the Contract Disputes Act of 1978.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">congressional oversight</heading>
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Each Federal agency shall file with the Director of the<sidenote><p class="indent0 firstIndent0 fontsize8">Report, filing with OMB.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1804">31 USC 1804.</ref></p></sidenote> Office of Management and Budget a detailed report on any interest penalty payments made under this Act during the preceding fiscal year.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Such report shall include the number, amounts, and frequency<sidenote><p class="indent0 firstIndent0 fontsize8">Contents.</p></sidenote> of interest penalty payments, and the reasons such payments were not avoided by prompt payment, and shall be delivered to the Director within sixty days after the conclusion of each fiscal year.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The Director shall submit to the Committee on Governmental<sidenote><p class="indent0 firstIndent0 fontsize8">Federal agency compliance; submittal to congressional committees.</p></sidenote> Affairs, the Committee on Appropriations, and the Committee on Small Business of the Senate and to the Committee on Government Operations, the Committee on Appropriations, and the Committee on Small Business of the House of Representatives within one hundred and twenty days after the conclusion of each fiscal year a report on Federal agency compliance with the requirements of this Act. Such report shall include a summary of the report submitted by each Federal agency under subsection (b) and an analysis of the progress made in reducing interest penalty payments by that agency from previous years.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">definitions</heading>
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<chapeau class="inline">For the purposes of this Act—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1805">31 USC 1805.</ref></p></sidenote></chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the term “Federal agency” has the same meaning as the term “agency” in section 551(1) of title 5, United States Code, but also includes any entity (A) which is operated exclusively as an instrumentality of such an agency for the purpose of administering one or more programs of that agency, and (B) <page identifier="/us/stat/96/88">96 STAT. 88</page>which is so identified for this purpose by the head of such agency,</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the term “business concern” means any person engaged in a trade or business and nonprofit entities operating as contractors;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">an invoice shall be considered a “proper invoice” when it contains or is accompanied by such substantiating documentation (A) as the Director of the Office of Management and Budget may require by regulation, and (B) as the Federal agency involved may require by regulation or contract;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">an invoice shall be deemed to have been received by an agency on the later of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content class="inline">the date on which the agency’s designated payment office or finance center actually receives a proper invoice; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content class="inline">the date on which such agency accepts the property or service concerned;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">a payment shall be considered made on the date on which a check for such payment is dated; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">a contract for the rental of real or personal property is a contract for the acquisition of that property.</content>
</paragraph>
</section>
<section>
<heading class="smallCaps centered">effective date</heading>
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1801">31 USC 1801 note.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">This Act applies to the acquisition of property or services on or after the beginning of the first calendar quarter which begins more than ninety days after the date of enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1801">31 USC 1801 note.</ref></p></sidenote>
<content class="inline">The provisions of this Act requiring the promulgation of regulations shall be effective upon enactment, and such regulations shall be promulgated not later than ninety days after the date of enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1806">31 USC 1806.</ref></p></sidenote>
<content class="inline">The provisions of this Act shall apply to the Tennessee Valley Authority, but any regulations promulgated under the authority of this Act shall not be applicable to the Tennessee Valley Authority, which shall be solely responsible for implementing the provisions of this Act with respect to its contracts.</content>
</subsection>
</section>
<action>
<actionDescription>Approved May 21, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/1131">S. 1131</ref> (<ref href="/us/bill/96/hr/4709">H.R. 4709</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/461">97–461</ref> accompanying H.R. 4709 (<committee>Comm. on Government Operations</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/302">97–302</ref> (<committee>Comm. on Governmental Affairs</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Mar. 23, H.R. 4709 considered and passed House; proceedings vacated and S. 1131, amended, passed in lieu.</p>
<p class="indent4 firstIndent-1">May 11. Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–178: To authorize and request the President to designate May 20, 1982, as “Amelia Earhart Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>178</docNumber>
<citableAs>Public Law 97–178</citableAs>
<citableAs>96 Stat. 89</citableAs>
<approvedDate>1982-05-21</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/89">96 STAT. 89</page>
<dc:type>Public Law</dc:type> <docNumber>97–178</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to designate May 20, 1982, as “Amelia Earhart Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-21">May 21, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/412">H.J. Res 412</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart was the first woman to fly across the Atlantic Ocean as a passenger;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart set a number of altitude and speed records in various airplanes and autogiros, forerunners of the helicopter;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart was widely hailed as an aviator and an inspiring example to all;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart worked for the promotion of sound aeronautics and was a strong influence in breaking down resistance to aviation;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart was the first woman in American history to be awarded the Distinguished Flying Cross;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Amelia Earhart was the first woman to fly solo across the Atlantic Ocean on May 20–21, 1932: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the President is<sidenote><p class="indent0 firstIndent0 fontsize8">Amelia Earhart Day.</p></sidenote> authorized and requested to designate May 20, 1982, as “Amelia Earhart Day”, as a tribute to that most daring of the pioneer women aviators, and to call upon Federal, State, and local government agencies and the people of the United States to observe such day with appropriate ceremonies and activities.</content>
</section>
<action>
<actionDescription>Approved May 21, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/412">H.J. Res 412</ref> (<ref href="/us/bill/96/sjres/150">S.J. Res 150</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 18, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 19, considered and passed Senate, in lieu of S.J. Res. 150.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–179: To authorize the Secretary of Agriculture to sell the portion of the Tahoe National Forest known as Blyth Arena.</dc:title>
<dc:type>Public Law</dc:type><docNumber>179</docNumber>
<citableAs>Public Law 97–179</citableAs>
<citableAs>96 Stat. 90</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/90">96 STAT. 90</page>
<dc:type>Public Law</dc:type> <docNumber>97–179</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the Secretary of Agriculture to sell the portion of the Tahoe National Forest known as Blyth Arena.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/2863">H.R. 2863</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">Tahoe National Forest, Blyth Arena; sale.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That notwithstanding any other provision of law, the Secretary of Agriculture may dispose of by exchange pursuant to the General Exchange Act of March 20, 1922, as amended (16 U.S.C. 485, 486) and the Federal Land Policy and Management Act of 1976 (43 U.S.C. 1716, 1717) or by sale at public auction, for not less than fair market value, all right, title, and interest in the approximately 5.2 acres of land which is known as Blyth Arena and located in the Tahoe National Forest, which is an exception to land patent numbered 04–70–0146, and which is depicted on a map entitled “Blyth Arena Sale or Exchange Proposal”, dated February 1981, on file in the office of the Chief, Forest Service, Department of Agriculture.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">If the Secretary of Agriculture disposes of the land described in section 1 of this Act by sale, the proceeds shall be retained by the Secretary and shall be used for acquisition by the Secretary of lands in the State of California which shall be included within the national forest system and shall be permanently reserved, held, and administered as part of such system.</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/2863">H.R. 2863</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/359">97–359</ref> (<committee>Comm. on Interior and Insular Affairs</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/367">97–367</ref> (<committee>Comm. on Energy and Natural Resources</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">VoL 128 (1982): May 10, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–180: To amend titles 18 and 17 of the United States Code to strengthen the laws against record, tape, and film piracy and counterfeiting, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>180</docNumber>
<citableAs>Public Law 97–180</citableAs>
<citableAs>96 Stat. 91</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/91">96 STAT. 91</page>
<dc:type>Public Law</dc:type> <docNumber>97–180</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend titles 18 and 17 of the United States Code to strengthen the laws against record, tape, and film piracy and counterfeiting, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/691">S. 691</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That this Act may<sidenote><p class="indent0 firstIndent0 fontsize8">Piracy and Counterfeiting Amendments Act of 1982.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t18/s2311">18 USC 2311 note.</ref></p></sidenote> be cited as the “<shortTitle role="act">Piracy and Counterfeiting Amendments Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">Section 2318 of title 18, United States Code, is amended to read as follows:
<quotedContent>
<section class="fontsize10">
<num value="2318">“§ 2318. </num>
<heading>Trafficking in counterfeit labels for phonorecords, and copies of motion pictures or other audiovisual works</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Whoever, in any of the circumstances described in subsection (c) of this section, knowingly traffics in a counterfeit label affixed or designed to be affixed to a phonorecord, or a copy of a motion picture or other audiovisual work, shall be fined not more than $250,000 or imprisoned for not more than five years, or both.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<chapeau class="inline">As used in this section—<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the term ‘counterfeit label’ means an identifying label or container that appears to be genuine, but is not;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the term ‘traffic’ means to transport, transfer or otherwise dispose of, to another, as consideration for anything of value or to make or obtain control of with intent to so transport, transfer or dispose of; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the terms ‘copy’, ‘phonorecord’, ‘motion picture’, and ‘audiovisual work’ have, respectively, the meanings given those terms in section 101 (relating to definitions) of title 17.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<chapeau class="inline">The circumstances referred to in subsection (a) of this section are—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the offense is committed within the special maritime and territorial jurisdiction of the United States; or within the special aircraft jurisdiction of the United States (as defined in section 101 of the Federal Aviation Act of 1958);<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t49/s1301">49 USC 1301.</ref></p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the mail or a facility of interstate or foreign commerce is used or intended to be used in the commission of the offense; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the counterfeit label is affixed to or encloses, or is designed to be affixed to or enclose, a copyrighted motion picture or other audiovisual work, or a phonorecord of a copyrighted sound recording.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="d">“(d) </num>
<content class="inline">When any person is convicted of any violation of subsection (a), the court in its judgment of conviction shall in addition to the penalty therein prescribed, order the forfeiture and destruction or other disposition of all counterfeit labels and all articles to which counterfeit labels have been affixed or which were intended to have had such labels affixed. </content>
</subsection>
<page identifier="/us/stat/96/92">96 STAT. 92</page>
<subsection class="firstIndent1">
<num value="e">“(e) </num>
<content class="inline">Except to the extent they are inconsistent with the provisions of this title, all provisions of section 509, title 17, United States Code, are applicable to violations of subsection (a).”.</content>
</subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content class="inline">Title 18, United States Code, is amended by inserting after section 2318 the following new section:
<quotedContent>
<section class="fontsize10">
<num value="2319">“§ 2319. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t18/s2819">18 USC 2819.</ref></p></sidenote>
<heading>Criminal infringement of a copyright</heading>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<content class="inline">Whoever violates section 506(a) (relating to criminal offenses) of title 17 shall be punished as provided in subsection (b) of this section and such penalties shall be in addition to any other provisions of title 17 or any other law.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">“(b) </num>
<chapeau class="inline">Any person who commits an offense under subsection (a) of this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">shall be fined not more than $250,000 or imprisoned for not more than five years, or both, if the offense—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">involves the reproduction or distribution, during any one-hundred-and-eighty-day period, of at least one thousand phonorecords or copies infringing the copyright in one or more sound recordings;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">involves the reproduction or distribution, during any one-hundred-and-eighty-day period, of at least sixty-five copies infringing the copyright in one or more motion pictures or other audiovisual works; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">is a second or subsequent offense under either of subsection (b)(1) or (b)(2) of this section, where a prior offense involved a sound recording, or a motion picture or other audiovisual work;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">shall be fined not more than $250,000 or imprisoned for not more than two years, or both, if the offense—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">involves the reproduction or distribution, during any one-hundred-and-eighty-day period, of more than one hundred but less than one thousand phonorecords or copies infringing the copyright in one or more sound recordings; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">involves the reproduction or distribution, during any one-hundred-and-eighty-day period, of more than seven but less than sixty-five copies infringing the copyright in one or more motion pictures or other audiovisual works; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">shall be fined not more than $25,000 or imprisoned for not more than one year, or both, in any other case.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1">
<num value="c">“(c) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote>
<chapeau class="inline">As used in this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the terms ‘sound recording’, ‘motion picture’, ‘audiovisual work’, ‘phonorecord’, and ‘copies’ have, respectively, the meanings set forth in section 101 (relating to definitions) of title 17; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the terms ‘reproduction’ and ‘distribution’ refer to the exclusive rights of a copyright owner under clauses (1) and (3) respectively of section 106 (relating to exclusive rights in copyrighted works), as limited by sections 107 through 118, of title 17.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">The table of sections for chapter 113 of title 18 of the United States Code is amended by striking out the item relating to section 2318 and inserting in lieu thereof the following:
<page identifier="/us/stat/96/93">96 STAT. 93</page>
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2318. </designator> <label>Trafficking in counterfeit labels for phonorecords and copies of motion pictures or other audiovisual works.</label></referenceItem>
<referenceItem role="section"><designator>“2319. </designator> <label>Criminal infringement of a copyright.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<content class="inline">Section 506(a) of title 17, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1">
<num value="a">“(a) </num>
<heading><inline class="smallCaps">Criminal Infringement</inline>.—</heading>
<content class="inline">Any person who infringes a copyright willfully and for purposes of commercial advantage or private financial gain shall be punished as provided in section 2319 of<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 92.</p></sidenote> title 18.”.</content>
</subsection>
</quotedContent>
</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/691">S. 691</ref> (<ref href="/us/bill/96/hr/3530">H.R. 3530</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/495">97–495</ref> accompanying H.R. 3530 (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/274">99–263</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 1, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 10, H R. 3530 considered and passed House, amended; passage vacated and S. 691 passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–181: To grant official recognition to the international ballet competition.</dc:title>
<dc:type>Public Law</dc:type><docNumber>181</docNumber>
<citableAs>Public Law 97–181</citableAs>
<citableAs>96 Stat. 94</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/94">96 STAT. 94</page>
<dc:type>Public Law</dc:type> <docNumber>97–181</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To grant official recognition to the international ballet competition.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hjres/361">H.J. Res 361</ref>]</p></sidenote>
</longTitle>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
<sidenote><p class="indent0 firstIndent0 fontsize8">International ballet competition.</p><p class="indent0 firstIndent0 fontsize8">Recognition.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the United States recognizes the international ballet competition held in Jackson, Mississippi, under the sponsorship of the Mississippi Ballet International, Incorporated, as the official competition within the United States, and this organization and its participants as the official representatives of the United States in the international ballet competition cycle, which originated in Varna, Bulgaria, in 1964, and rotates among the cities of Varna, Bulgaria; Tokyo, Japan; Moscow, Union of Soviet Socialist Republics; and Jackson, Mississippi.</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hjres/361">H.J. Res 361</ref> (<ref href="/us/bill/96/sjres/127">S.J. Res 127</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 11, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 5, considered and passed Senate, in lieu of S.J. Res. 127.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–182: To designate the week of November 7, 1982, through November 14, 1982, as “National Hospice Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>182</docNumber>
<citableAs>Public Law 97–182</citableAs>
<citableAs>96 Stat. 95</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/95">96 STAT. 95</page>
<dc:type>Public Law</dc:type> <docNumber>97–182</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate the week of November 7, 1982, through November 14, 1982, as “National Hospice Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/170">S.J. Res 170</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas hospice care provided in the United States has demonstrated that it is possible for people who are nearing the end of life to have appropriate, competent, and compassionate care;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas providers of hospice care are interdisciplinary teams of physicians, nurses, social workers, pharmacists, physical and occupational therapists, psychological and spiritual counselors, and other trained community volunteers;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas hospice services are provided by volunteer teams on an unintermittent basis, tailored to the needs of each individual patient and patient family;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the hospice care concept has not had the national recognition necessary to cause general public awareness of an alternate care system for the terminally ill;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas lack of national recognition has caused many hundreds of patients and patient families to suffer unnecessary physical, emotional, and spiritual pain and grief attendant on terminal illness; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas hospice care is a realistic alternative to unnecessary suffering that allows terminally ill patients and their families the opportunity to live and die in peace and comfort in an environment of personal individuality and integrity: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the week of<sidenote><p class="indent0 firstIndent0 fontsize8">National Hospice Week.</p></sidenote> November 7, 1982, through November 14, 1982, is designated as “National Hospice Week” and the President of the United States is authorized and requested to issue a proclamation calling upon all government agencies, the medical community, appropriate private <page identifier="/us/stat/96/96">96 STAT. 96</page>organizations, and the people of the United States to observe the week with appropriate forums, programs, and activities designed to encourage national recognition and support for the hospice care concept as a realistic and humane response to the needs of the terminally ill.</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/170">S.J. Res 170</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 1, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 11, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–183: Authorizing and requesting the President to proclaim “National Orchestra Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>183</docNumber>
<citableAs>Public Law 97–183</citableAs>
<citableAs>96 Stat. 97</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/97">96 STAT. 97</page>
<dc:type>Public Law</dc:type> <docNumber>97–183</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Authorizing and requesting the President to proclaim “National Orchestra Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/145">S.J. Res 145</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s one thousand five hundred and seventy-two symphony and chamber orchestras are among our Nation’s finest cultural and artistic resources, providing inspiration and enjoyment to more than twenty-three million people each year throughout the country;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s greatest professional orchestras are internationally recognized as among the finest in the world, setting the standards of excellence against which other musical endeavors are measured;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s orchestras serve their communities as total musical resources by supporting other arts activities and cooperating in joint artistic ventures;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s orchestras cultivate a national musical heritage by nurturing young talent, providing opportunities for American-trained musicians and conductors, and promoting performances of American music;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s orchestras educate the youth of the country by providing high quality music education through youth concerts, in-school demonstrations and training programs, and master classes;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s orchestras reach diverse audiences beyond the concert hall through regional and national tours, free outdoor performances, and other special events;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the success of America’s orchestras has been the result of a joint effort of skilled professionals and dedicated volunteers working together to promote and produce music in their communities; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas America’s orchestras have grown in size and artistic quality during the past ten years, with the help of direct grants from the orchestra program of the National Endowment for the Arts: Now, therefore, be it</recital>
<page identifier="/us/stat/96/98">96 STAT. 98</page>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Orchestra Week.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the week beginning June 13, 1982, is designated as “National Orchestra Week”, and the President of the United States is authorized and requested to issue a proclamation calling upon Federal, State, and local government agencies, interest groups and organizations, and the people of the United States to observe that week by engaging in appropriate activities and programs, thereby showing their support of America’s orchestras and the arts.</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/145">S.J. Res 145</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 4, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 11, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–184: To authorize the Secretary of the Interior to assist in the preservation of historic Camden in the State of South Carolina, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>184</docNumber>
<citableAs>Public Law 97–184</citableAs>
<citableAs>96 Stat. 99</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/99">96 STAT. 99</page>
<dc:type>Public Law</dc:type> <docNumber>97–184</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the Secretary of the Interior to assist in the preservation of historic Camden in the State of South Carolina, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/146">S. 146</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<chapeau class="inline fontsize10">That </chapeau><subsection class="inline"><num value="a">(a) </num>
<content class="inline">in order<sidenote><p class="indent0 firstIndent0 fontsize8">Camden, S.C. Historic preservation.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s461">16 USC 461 note.</ref></p></sidenote> to assist in the preservation of the nationally significant historic resources associated with the town of Camden, South Carolina, a key location in the development of South Carolina and in military operations in the South during the American Revolution, the Secretary of the Interior is authorized, in accordance with subsection 2(e) of the Act of August 21, 1935 (49 Stat 666), to enter into a<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s462">16 USC 462.</ref></p></sidenote> cooperative agreement or agreements with the Camden Historical Commission, the Camden District Heritage Foundation, or other appropriate public, governmental, or private nonprofit entities pursuant to which the Secretary may assist in the protection, restoration, and interpretation of such resources for the benefit of the public.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">Beginning October 1, 1982, there are hereby authorized to be<sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> appropriated such sums as may be necessary to carry out the provisions of this Act, but not to exceed $250,000.</content>
</subsection>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/146">S. 146</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/459">97–459</ref> (<committee>Comm. on Interior and Insular Affairs</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/207">97–207</ref> (<committee>Comm. on Energy and Natural Resources</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Oct. 21, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Mar. 23, considered and failed of passage in House.</p>
<p class="indent4 firstIndent-1">May 11, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–185: To amend section 235 of the National Housing Act.</dc:title>
<dc:type>Public Law</dc:type><docNumber>185</docNumber>
<citableAs>Public Law 97–185</citableAs>
<citableAs>96 Stat. 100</citableAs>
<approvedDate>1982-05-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/100">96 STAT. 100</page>
<dc:type>Public Law</dc:type> <docNumber>97–185</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend section 235 of the National Housing Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-24">May 24, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/6038">H.R. 6038</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Housing Act, amendment.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t12/s1715z">12 USC 1715z.</ref></p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the fourth sentence of section 235(h)(1) of the National Housing Act is amended by striking out “<quotedText>March 31, 1982</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>September 30, 1982</quotedText>”.</content>
</section>
<action>
<actionDescription>Approved May 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/6038">H.R. 6038</ref> (<ref href="/us/bill/96/hr/5708">H.R. 5708</ref>, <ref href="/us/bill/96/s/2344">S. 2344</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 23, H.R. 5708 considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 29, H.R. 5708 considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Apr. 1, S. 2344 considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Apr. 20, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 12, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–186: To amend Public Law 90–553, to authorize the transfer, conveyance, lease and improvement of, and construction on, certain property in the District of Columbia, for use as a headquarters site for an international organization, as sites for governments of foreign countries, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type><docNumber>186</docNumber>
<citableAs>Public Law 97–186</citableAs>
<citableAs>96 Stat. 101</citableAs>
<approvedDate>1982-05-25</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/101">96 STAT. 101</page>
<dc:type>Public Law</dc:type> <docNumber>97–186</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend Public Law 90–553, to authorize the transfer, conveyance, lease and improvement of, and construction on, certain property in the District of Columbia, for use as a headquarters site for an international organization, as sites for governments of foreign countries, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-05-25">May 25, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/1611">S. 1611</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<chapeau class="inline fontsize10">That the first section<sidenote><p class="indent0 firstIndent0 fontsize8">District of Columbia, property use for an international center.</p></sidenote> of the Act approved October 8, 1968 (Public Law 90–553, 82 Stat. 958), is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the first sentence by striking out “<quotedText>sell or lease</quotedText>” and inserting in lieu thereof: “<quotedText>develop in coordination with the Administrator of General Services for, or to sell, exchange, or lease</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>Van Ness Street, Reno Road, and Tilden Street</quotedText>” and inserting in lieu thereof: “<quotedText>Yuma Street, 36th Street, Reno Road, and Tilden Street, except that portion of lot 802 in square 1964, the jurisdiction over which was transferred to the District of Columbia for use as an educational facility</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>he</quotedText>” and inserting “<quotedText>the Secretary</quotedText>”.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">Section 2 of such Act of October 8, 1968 (Public Law 90–553), is amended to read as follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<num value="2">“<inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">Upon the request of any foreign government or international organization and with funds provided by such government or organization in advance, the Administrator of General Services is authorized to design, construct, and equip a headquarters building or legation building or related facilities on property conveyed pursuant to the first section of this Act.”.</content>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content class="inline">Section 3 of such Act of October 8, 1968 (Public Law 90–553), is deleted, and sections 4 to 6 of such Act, inclusive, are renumbered as sections 3 to 5, including references thereto. The first sentence of renumbered section 3 is amended to read as follows “The Act of June 20, 1938 (D.C. Code, secs. 5–413 to 5–428), shall not apply to buildings constructed on property transferred or conveyed pursuant to this Act including section 3 of this Act as in effect January 1, 1980.”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<chapeau class="inline">Section 4 of such Act of October 8, 1968 (Public Law 90–553), as renumbered by this Act is amended by—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>demolition or removal of existing structures, site preparation, and the</quotedText>” immediately after “<quotedText>The</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">striking out “<quotedText>and</quotedText>” immediately before “<quotedText>(d)</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">inserting “<quotedText>(e) other utilities, and (f) related improvements necessary to accomplish the purposes of this Act,</quotedText>” immediately after “<quotedText>the fire alarm system,</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">inserting “<quotedText>or contiguous to</quotedText>” after “<quotedText>within</quotedText>”.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<chapeau class="inline">Section 5 of such Act of October 8, 1968 (Public Law 90–553), as renumbered by this Act is amended by—</chapeau>
<page identifier="/us/stat/96/102">96 STAT. 102</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>, exchange,</quotedText>” after “<quotedText>sale</quotedText>” in the first sentence, and by inserting “<quotedText>, exchanges,</quotedText>” after “<quotedText>sales</quotedText>” in the second sentence thereof; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num><sidenote><p class="indent0 firstIndent0 fontsize8">Maintenance, security and survey funding.</p></sidenote>
<content class="inline">adding at the end thereof the following: “<quotedText>The Secretary may retain therefrom a reserve for maintenance and security of those public improvements authorized by this Act which have not been conveyed to a government or international organization under the first section of this Act, and for surveys and plans related to development of additional areas within the Nation’s Capital for chancery and diplomatic purposes. Amounts in the reserve will be available only to the extent and in such amounts as provided in advance in appropriations Acts.</quotedText>”.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num><sidenote><p class="indent0 firstIndent0 fontsize8">International Center Act, designation.</p></sidenote>
<content class="inline">The Act of October 8, 1968 (Public Law 90–553), is further amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10">
<num value="6">“<inline class="smallCaps">Sec</inline>. 6. </num>
<content class="inline">This Act may be cited as the ‘<shortTitle role="act">International Center Act</shortTitle>’.”.</content>
</section>
</quotedContent>
</content>
</section>
<action>
<actionDescription>Approved May 25, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/1611">S. 1611</ref> (<ref href="/us/bill/96/hr/4716">H.R. 4716</ref>):</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/324">97–324</ref> accompanying H.R. 4716 (<committee>Comm. on Public Works and Transportation</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/281">97–281</ref> (<committee>Comm. on Foreign Relations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Apr. 29, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 13, considered and passed House, in lieu of H.R. 4716.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–187: To provide for the designation of September 5, 1982, as “Working Mothers’ Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>187</docNumber>
<citableAs>Public Law 97–187</citableAs>
<citableAs>96 Stat. 103</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/103">96 STAT. 103</page>
<dc:type>Public Law</dc:type> <docNumber>97–187</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To provide for the designation of September 5, 1982, as “Working Mothers’ Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/53">S.J. Res 53</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas more than sixteen million American women are employed outside the home and have children under the age of eighteen;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas these working mothers are making unique and substantial contributions, to both the growth of the economy and the strength of the American family; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas working mothers deserve special recognition for fulfilling their exceptional responsibilities in the home and in the world of commerce: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the President of the<sidenote><p class="indent0 firstIndent0 fontsize8">Working Mothers’ Day.</p></sidenote> United States is authorized and requested to issue a proclamation designating September 5, 1982, as “Working Mothers’ Day”, and calling upon families, individual citizens, labor and civic organizations, the media, and the business community to acknowledge the importance of the working mother and to express appreciation for her role in American society.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/53">S.J. Res 53</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): July 31, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 11, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">May 19, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–188: Designating the square dance as the national folk dance of the United States.</dc:title>
<dc:type>Public Law</dc:type><docNumber>188</docNumber>
<citableAs>Public Law 97–188</citableAs>
<citableAs>96 Stat. 104</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/104">96 STAT. 104</page>
<dc:type>Public Law</dc:type> <docNumber>97–188</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Designating the square dance as the national folk dance of the United States.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/59">S.J. Res 59</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas square dancing has been a popular tradition in America since early colonial days;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas square dancing has attained a revered status as part of the folklore of this country;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas square dancing is a joyful expression of the vibrant spirit of the people of the United States;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the American people value the display of etiquette among men and women which is a major element of square dancing;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas square dancing is a traditional form of family recreation which symbolizes a basic strength of this country, namely, the unity of the family;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas square dancing epitomizes democracy because it dissolves arbitrary social distinctions; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas it is fitting that the square dance be added to the array of symbols of our national character and pride: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National folk dance, designation.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the square dance is designated the national folk dance of the United States of America for 1982 and 1983.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/59">S.J. Res 59</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 23, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 11. considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">May 19, Senate concurred in House amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–189: To provide for the designation of July 9, 1982, and April 9, 1983, as “National P.O.W./M.I.A. Recognition Day”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>189</docNumber>
<citableAs>Public Law 97–189</citableAs>
<citableAs>96 Stat. 105</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/105">96 STAT. 105</page>
<dc:type>Public Law</dc:type> <docNumber>97–189</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To provide for the designation of July 9, 1982, and April 9, 1983, as “National P.O.W./M.I.A. Recognition Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/160">S.J. Res 160</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the United States has fought in many wars;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas thousands of Americans who served in such wars were captured by the enemy or are missing in action;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas many American prisoners of war were subjected to brutal and inhuman treatment by their enemy captors in violation of international codes and customs for the treatment of prisoners of war and many such prisoners of war died from such treatment;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas it is uncertain whether those Americans missing in action are alive or dead and such uncertainty has caused their families to suffer acute hardship; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the sacrifices of American prisoners of war and Americans missing in action and their families are deserving of national recognition: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the ninth day of July<sidenote><p class="indent0 firstIndent0 fontsize8">National P.O.W/M.I.A Recognition Day.</p></sidenote> 1982 and the ninth day of April 1983 shall be designated as “National P.O.W./M.I.A. Recognition Day” and the President of the United States is authorized and requested to issue a proclamation each year calling upon the people of the United States to commemorate such day with appropriate activities.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/160">S.J. Res 160</ref> (<ref href="/us/bill/96/hjres/160">H.J. Res 479</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 5, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 11, H.J. Res. 479 considered and passed House; proceedings vacated and S.J. Res. 160, amended, passed in lieu.</p>
<p class="indent4 firstIndent-1">May 19, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–190: To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</dc:title>
<dc:type>Public Law</dc:type><docNumber>190</docNumber>
<citableAs>Public Law 97–190</citableAs>
<citableAs>96 Stat. 106</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/106">96 STAT. 106</page>
<dc:type>Public Law</dc:type> <docNumber>97–190</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2575">S. 2575</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<sidenote><p class="indent0 firstIndent0 fontsize8">Energy Policy and Conservation Act, extension.</p><p class="indent0 firstIndent0 fontsize8"><i>Ante</i>, p. 24.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That section 252(j) of the Energy Policy and Conservation Act (42 U.S.C. 6272(j)) is amended by striking “<quotedText>June 1, 1982</quotedText>” and inserting in lieu thereof “<quotedText>July 1, 1982</quotedText>”.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2575">S. 2575</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 27, considered and passed Senate and House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–191: To regulate the operation of foreign fish processing vessels within State waters.</dc:title>
<dc:type>Public Law</dc:type><docNumber>191</docNumber>
<citableAs>Public Law 97–191</citableAs>
<citableAs>96 Stat. 107</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/107">96 STAT. 107</page>
<dc:type>Public Law</dc:type> <docNumber>97–191</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To regulate the operation of foreign fish processing vessels within State waters.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/s/2535">S. 2535</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section class="inline">
<content class="inline fontsize10">That section 306 of<sidenote><p class="indent0 firstIndent0 fontsize8">Foreign fish processing vessels within State waters, regulation.</p></sidenote> the Magnuson Fishery Conservation and Management Act (16 U.S.C. 1856) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1">
<num value="c">“(c) </num>
<heading><inline class="smallCaps">Exception Regarding Foreign Fish Processing in Internal Waters</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">A foreign fishing vessel may engage in fish processing within the internal waters of a State if, and only if—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the vessel is qualified for purposes of this paragraph pursuant to paragraph (4)(C); and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the owner or operator of the vessel applies to the Governor of the State for, and (subject to paragraph (2)) is granted, permission for the vessel to engage in such processing.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The Governor of a State may not grant permission for a foreign fishing vessel to engage in fish processing under paragraph (1)(B) if he determines that fish processors within the State have adequate capacity, and will utilize such capacity, to process all of the United States harvested fish from the fishery concerned that are landed in the State.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Nothing in this subsection may be construed as relieving a foreign fishing vessel from the duty to comply with all applicable Federal and State laws while operating within the internal waters of a State incident to permission obtained under paragraph (1)(B).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">For purposes of this subsection—<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The term ‘fish processing’ includes, in addition to processing, the performance of any other activity relating to fishing, including, but not limited to, preparation, supply, storage, refrigeration, or transportation.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The phrase ‘internal waters of a State’ means all waters within the boundaries of a State except those seaward of the baseline from which the territorial sea is measured.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">A foreign fishing vessel shall be treated as qualified for purposes of paragraph (1) if the foreign nation under which it is flagged will be a party to (i) a governing international fishery agreement or (ii) a treaty described in section 201(b) of this Act (16 U.S.C. 1821(b)) during the time the vessel will engage in the fish processing for which permission is sought under paragraph (1)(B).”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<chapeau class="inline">Section 307(2) of such Act of 1976 (16 U.S.C. 1857(2)) is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>in fishing—</quotedText>” and inserting in lieu thereof a hyphen;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by amending subparagraph (A) by inserting “<quotedText>in fishing</quotedText>” immediately after “<quotedText>(A)</quotedText>”, and by striking out “<quotedText>or</quotedText>”; </content>
</paragraph>
<page identifier="/us/stat/96/108">96 STAT. 108</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by amending subparagraph (B) by inserting “<quotedText>in fishing</quotedText>” immediately after “<quotedText>(B)</quotedText>”, and by striking out “<quotedText>and</quotedText>” after the semicolon and inserting in lieu thereof “<quotedText>or</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 fontsize10">
<num value="C">“(C) </num>
<content class="inline">except as permitted under section 306(c), in fish processing (as defined in paragraph (4)(A) of such section) within the internal waters of a State (as defined in paragraph (4)(B) of such section); and”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num><sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1856">16 USC 1856 note.</ref></p></sidenote>
<content class="inline">This Act shall take effect on June 1, 1982.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/s/2535">S. 2535</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 17, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">May 25, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">May 27, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–192: To recognize the organization known as the American Council of Learned Societies.</dc:title>
<dc:type>Public Law</dc:type><docNumber>192</docNumber>
<citableAs>Public Law 97–192</citableAs>
<citableAs>96 Stat. 109</citableAs>
<approvedDate>1982-06-01</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/109">96 STAT. 109</page>
<dc:type>Public Law</dc:type> <docNumber>97–192</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To recognize the organization known as the American Council of Learned Societies.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-01">June 1, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/hr/4769">H.R. 4769</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i> </enactingFormula>
<section>
<heading class="smallCaps centered">charter</heading>
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<content class="inline">The American Council of Learned Societies, organized<sidenote><p class="indent0 firstIndent0 fontsize8">American Council of Learned Societies.</p><p class="indent0 firstIndent0 fontsize8">Charter.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1901">36 USC 1901.</ref></p></sidenote> and incorporated under the Nonprofit Corporation Act of the District of Columbia, is hereby recognized as such and is granted a charter.</content>
</section>
<section>
<heading class="smallCaps centered">powers</heading>
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">American Council of Learned Societies (hereinafter<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1902">36 USC 1902.</ref></p></sidenote> referred to as the “corporation”) shall have only those powers granted to it through its bylaws and articles of incorporation filed in the State or States in which it is incorporated and subject to the laws of such State or. States.</content>
</section>
<section>
<heading class="smallCaps centered">objects and purposes of corporation</heading>
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content class="inline">The objects and purposes of the corporation are those<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1903">36 USC 1903.</ref></p></sidenote> provided in its articles of incorporation and shall include the advancement of the humanistic studies in all fields of learning and the maintenance and strengthening of relations among the national societies devoted to such studies, and the corporation shall function as authorized by the laws of the State or States where it is incorporated.</content>
</section>
<section>
<heading class="smallCaps centered">service of process</heading>
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">With respect to service of process, the corporation shall<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1904">36 USC 1904.</ref></p></sidenote> comply with the laws of the States in which it is incorporated and those States in which it carries on its activities in furtherance of its corporate purposes.</content>
</section>
<section>
<heading class="smallCaps centered">membership</heading>
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<content class="inline">Eligibility for membership in the corporation and the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1905">36 USC 1905.</ref></p></sidenote> rights and privileges of members shall, except as provided in this Act, be as provided in the constitution and bylaws of the corporation.</content>
</section>
<section>
<heading class="smallCaps centered">board of directors; composition; responsibilities</heading>
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<content class="inline">The board of directors of the corporation and the responsibilities<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1906">36 USC 1906.</ref></p></sidenote> thereof shall be as provided in the articles of incorporation of <page identifier="/us/stat/96/110">96 STAT. 110</page>the corporation and in conformity with the laws of the State or States in which it is incorporated.</content>
</section>
<section>
<heading class="smallCaps centered">officers of corporation</heading>
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1907">36 USC 1907.</ref></p></sidenote>
<content class="inline">The officers of the corporation, and the election of such officers shall be as is provided in the articles of incorporation of the corporation and in conformity with the laws of the State or States wherein it is incorporated.</content>
</section>
<section>
<heading class="smallCaps centered">restrictions</heading>
<num value="8"><inline class="smallCaps">Sec</inline>. 8. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1908">36 USC 1908.</ref></p></sidenote>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">No part of the income or assets of the corporation shall inure to any member, officer, or director of the corporation or be distributed to any such person during the life of this charter. Nothing in this subsection shall be construed to prevent the payment of reasonable compensation to the officers of the corporation or reimbursement for actual necessary expenses in amounts approved by the board of directors.</content>
</subsection>
<subsection class="firstIndent1">
<num value="b">(b) </num>
<content class="inline">The corporation shall not make any loan to any officer, director, or employee of the corporation.</content>
</subsection>
<subsection class="firstIndent1">
<num value="c">(c) </num>
<content class="inline">The corporation and any officer and director of the corporation, acting as such officer or director, shall not contribute to, support or otherwise participate in any political activity or in any manner attempt to influence legislation.</content>
</subsection>
<subsection class="firstIndent1">
<num value="d">(d) </num>
<content class="inline">The corporation shall have no power to issue any shares of stock nor to declare or pay any dividends.</content>
</subsection>
<subsection class="firstIndent1">
<num value="e">(e) </num>
<content class="inline">The corporation shall not claim congressional approval or Federal Government authority for any of its activities.</content>
</subsection>
</section>
<section>
<heading class="smallCaps centered">liability</heading>
<num value="9"><inline class="smallCaps">Sec</inline>. 9. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1909">36 USC 1909.</ref></p></sidenote>
<content class="inline">The corporation shall be liable for the acts of its officers and agents when acting within the scope of their authority.</content>
</section>
<section>
<heading class="smallCaps centered">books and records; inspection</heading>
<num value="10"><inline class="smallCaps">Sec</inline>. 10. </num><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1910">36 USC 1910.</ref></p></sidenote>
<content class="inline">The corporation shall keep correct and complete books and records of account and shall keep minutes of any proceeding of the corporation involving any of its members, the board of directors, or any committee having authority under the board of directors. The corporation shall keep at its principal office a record of the names and addresses of all members having the right to vote. All books and records of such corporation may be inspected by any member having the right to vote, or by any agent or attorney of such member, for any proper purpose, at any reasonable time. Nothing in this section shall be construed to contravene any applicable State law.</content>
</section>
<section>
<heading class="smallCaps centered">audit of financial transactions</heading>
<num value="11"><inline class="smallCaps">Sec</inline>. 11. </num>
<content class="inline">The first section of the Act entitled “An Act to provide for audit of accounts of private corporations established under Federal law”, approved August 30, 1964 (36 U.S.C. 1101), is amended by adding at the end thereof the following:
<quotedContent>
<paragraph class="indent1 fontsize10">
<num value="56">“(56) </num>
<content class="inline">American Council of Learned Societies.”.</content>
</paragraph>
</quotedContent>
</content>
</section>
<page identifier="/us/stat/96/111">96 STAT. 111</page>
<section>
<heading class="smallCaps centered">annual report</heading>
<num value="12"><inline class="smallCaps">Sec</inline>. 12. </num>
<content class="inline">The corporation shall report annually to the Congress<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1911">36 USC 1911.</ref></p></sidenote> concerning the activities of the corporation during the preceding fiscal year. Such annual report shall be submitted at the same time as in the report of the audit required by section 11 of this Act. The report shall not be printed as a public document.</content>
</section>
<section>
<heading class="smallCaps centered">reservation of right to amend or repeal charter</heading>
<num value="13"><inline class="smallCaps">Sec</inline>. 13. </num>
<content class="inline">The right to alter, amend, or repeal this Act is expressly<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1912">36 USC 1912.</ref></p></sidenote> reserved to the Congress.</content>
</section>
<section>
<heading class="smallCaps centered">definition of “state”</heading>
<num value="14"><inline class="smallCaps">Sec</inline>. 14. </num>
<content class="inline">For purposes of this Act, the term “State” includes the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1913">36 USC 1913.</ref></p></sidenote> District of Columbia, the Commonwealth of Puerto Rico, and the territories and possessions of the United States.</content>
</section>
<section>
<heading class="smallCaps centered">tax exempt status</heading>
<num value="15"><inline class="smallCaps">Sec</inline>. 15. </num>
<content class="inline">The corporation shall maintain its status as an organization<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s1914">36 USC 1914.</ref></p></sidenote> exempt from taxation as provided in the Internal Revenue Code. If the corporation fails to maintain such status, the charter granted hereby shall expire.</content>
</section>
<action>
<actionDescription>Approved June 1, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/hr/4769">H.R. 4769</ref>:</heading>
<note>
<headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/285">97–285</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<headingText>SENATE REPORT:</headingText> No. <ref href="/us/srpt/97/395">97–395</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Oct. 26, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 24, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–193: To designate the week of June 6, 1982, through June 12, 1982, as “National Child Abuse Prevention Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>193</docNumber>
<citableAs>Public Law 97–193</citableAs>
<citableAs>96 Stat. 112</citableAs>
<approvedDate>1982-06-15</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/112">96 STAT. 112</page>
<dc:type>Public Law</dc:type> <docNumber>97–193</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate the week of June 6, 1982, through June 12, 1982, as “National Child Abuse Prevention Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-15">June 15, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/149">S.J. Res 149</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the incidence and prevalence of child abuse and neglect have reached alarming proportions in the United States;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas an estimated two million children become victims of child abuse in this Nation each year;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas an estimated five thousand of these children die as a result of such abuse each year;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the Nation faces a continuing need to support innovative programs to prevent child abuse and assist parents and family members in which child abuse occurs;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas Congress has expressed its commitment to seeking and applying solutions to this problem by enacting the Child Abuse <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s5101">42 USC 5101 note.</ref></p></sidenote>Prevention and Treatment Act of 1974;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas many dedicated individuals and private organizations, including the National Exchange Club Foundation for the Prevention of Child Abuse, Parents Anonymous, the National Committee for the Prevention of Child Abuse, American Humane Association, and other members of the National Child Abuse Coalition, are working to counter the ravages of abuse and neglect and to help child abusers break their destructive pattern of behavior;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the average cost for a public welfare agency to serve a family through a child abuse program is twenty times greater than self-help programs administered by private organizations;</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas organizations, such as the National Exchange Club Foundation for the Prevention of Child Abuse, Parents Anonymous and other members of the National Child Abuse Coalition are expediting efforts to prevent child abuse in the next generation through special programs for abused children; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas it is appropriate to focus the Nation’s attention upon the problem of child abuse: Now, therefore, be it<page identifier="/us/stat/96/113">96 STAT. 113</page></recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<section class="inline">
<content class="inline fontsize10">That the week of June 6,<sidenote><p class="indent0 firstIndent0 fontsize8">National Child Abuse Prevention Week.</p></sidenote> 1982, through June 12, 1982, is designated as “National Child Abuse Prevention Week” and the President of the United States is authorized and requested to issue a proclamation calling upon all government agencies and the people of the United States to observe the week with appropriate programs, ceremonies, and activities.</content>
</section>
<action>
<actionDescription>Approved June 15, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/149">S.J. Res 149</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–194: Designating “National Theatre Week”.</dc:title>
<dc:type>Public Law</dc:type><docNumber>194</docNumber>
<citableAs>Public Law 97–194</citableAs>
<citableAs>96 Stat. 114</citableAs>
<approvedDate>1982-06-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/114">96 STAT. 114</page>
<dc:type>Public Law</dc:type> <docNumber>97–194</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Designating “National Theatre Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-16">June 16, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/96/sjres/131">S.J. Res 131</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas many Americans have devoted much time and energy for advancing the cause of theatre; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas the theatres of America have pioneered the way for many performers and have given them their start in vaudeville and stage; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas theatre is brought to Americans through high schools, colleges, and community theatre groups as well as through professional acting companies; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas citizens of America have been called upon to support the theatre arts in the Nation’s interest; and</recital>
<recital class="indentUp1 firstIndent-1 fontsize10">Whereas many individuals and organizations are hailing the strength and vitality of the theatres of America: Now, therefore, be it</recital>
<resolvingClause><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled</i>, </resolvingClause>
</preamble>
<sidenote><p class="indent0 firstIndent0 fontsize8">National Theatre Week.</p></sidenote>
<section class="inline">
<content class="inline fontsize10">That the week of June 7 through 13, 1982, shall be proclaimed “National Theatre Week” throughout the country, and all citizens are urged to support this effort with assistance to theatres throughout the country.</content>
</section>
<action>
<actionDescription>Approved June 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/96/sjres/131">S.J. Res 131</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 5, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–195: To authorize an Under Secretary of Commerce for Economic Affairs.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>195</docNumber>
<citableAs>Public Law 97–195</citableAs>
<citableAs>96 Stat. 115</citableAs>
<approvedDate>1982-06-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/115">96 STAT. 115</page>
<dc:type>Public Law</dc:type> <docNumber>97–195</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize an Under Secretary of Commerce for Economic Affairs.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-16">June 16, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/1808">S. 1808</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That</chapeau> <subsection class="inline"><num value="a">(a)</num> <content>there shall <sidenote><p class="indent0 firstIndent0 fontsize8">Under Secretary of Commerce for Economic Affairs.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s1503a">15 USC 1503a.</ref></p></sidenote> be in the Department of Commerce an Under Secretary of Commerce for Economic Affairs who shall be appointed by the President by and with the advice and consent of the Senate. The Under Secretary shall perform such duties as the Secretary of Commerce shall prescribe.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 5314 of title 5, United States Code, is amended by inserting before “<quotedText>and Under</quotedText>” in the item relating to the Under Secretaries of Commerce: “<quotedText>, Under Secretary of Commerce for Economic Affairs,</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 5315 of title 5, United States Code, is amended in the item relating to the Assistant Secretaries of Commerce by striking out “<quotedText>(7)</quotedText>” and inserting in lieu thereof “<quotedText>(8)</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 2 of the Act entitled “An Act to establish the Departments of Commerce and Labor”, approved February 14, 1903, as amended (15 U.S.C. 1504) is amended by striking out the first two sentences.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 8 of the Air Commerce Act of 1926 (44 Stat. 568; 52 <sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s1505">15 USC 1505</ref> note.</p></sidenote> Stat. 1029) is hereby repealed.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>Section 601(a) of the Public Works and Economic Development Act of 1965 (42 U.S.C. 3201) is amended by striking out “<quotedText>and shall be compensated at the rate provided for level IV of the Federal Executive Salary Schedule</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>Section 9(a) of the Maritime Appropriation Authorization Act for Fiscal Year 1978 (15 U.S.C. 1507b) is amended by striking out “<quotedText>shall receive compensation at the rate prescribed by law for Assistant Secretaries of Commerce, and</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">(5)</num> <content>Section 4 of the Reorganization Plan Numbered 1 of 1977 (91 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t3/101">3 USC note prec. 101.</ref></p></sidenote> Stat. 1633; 5 U.S.C. Appendix) is amended by striking out “<quotedText>, and who shall be entitled to receive compensation at the rate now or hereafter prescribed by law for level IV of the Executive Schedule</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="6">(6)</num> <content>Section 2(d) of Reorganization Plan Numbered 3 of 1979 (93 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t19/s2171">19 USC 2171</ref> note.</p></sidenote> Stat. 1382; 5 U.S.C. Appendix) is amended by striking out “<quotedText>shall receive compensation at the rate payable for level IV of the Executive Schedule, and</quotedText>”.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content>During the fiscal year ending September 30, 1982, any payment or obligation pursuant to this Act may be made only to <page identifier="/us/stat/96/116">96 STAT. 116</page> such extent or in such amounts as are provided in advance in appropriation Acts.</content>
</section>
<action>
<actionDescription>Approved June 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/1808">S. 1808</ref> (<ref href="/us/bill/97/hr/3141">H.R. 3141</ref>):</heading>
<note><headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/391">97–391</ref> accompanying <ref href="/us/bill/97/hr/3141">H.R. 3141</ref> (<committee>Comm. on Post Office and Civil Service</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 11, <ref href="/us/bill/97/hr/3141">H.R. 3141</ref> considered and passed House; proceedings vacated and <ref href="/us/bill/97/s/1808">S. 1808</ref>, amended, passed in lieu.</p>
<p class="indentUp6 firstIndent-1">May 27, Senate concurred in House amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–196: Designating “Baltic Freedom Day”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>196</docNumber>
<citableAs>Public Law 97–196</citableAs>
<citableAs>96 Stat. 117</citableAs>
<approvedDate>1982-06-18</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/117">96 STAT. 117</page>
<dc:type>Public Law</dc:type> <docNumber>97–196</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Designating “Baltic Freedom Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-18">June 18, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/201">S.J. Res. 201</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the people of the Baltic Republics of Lithuania, Latvia, and Estonia have cherished the principles of religious and political freedom and independence; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Baltic Republics have existed as independent, sovereign nations, belonging to and fully recognized by the League of Nations; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the people of the Baltic Republics have individual and separate cultures, national traditions and languages, distinctly foreign to those of Russia; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Union of Soviet Socialist Republics (U.S.S.R.) in 1940 did illegally seize and occupy the Baltic Republics and by force incorporate them against their national will and contrary to their desire for independence and sovereignty into the U.S.S.R.; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the U.S.S.R. since 1940 has systematically removed native Baltic peoples from their homelands by deporting them to Siberia and caused great masses of Russians to relocate in the Republics, thus threatening the Baltic cultures with extinction; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the U.S.S.R. has imposed upon the captive people of the Baltic Republics an oppressive political system which has destroyed every vestige of democracy, civil liberties, and religious freedom; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the people of Lithuania, Latvia, and Estonia find themselves today subjugated by the U.S.S.R., locked into a union they deplore, denied basic human rights, and persecuted for daring to protest; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the United States stands as a champion of liberty, dedicated to the principles of democracy, human rights, and religious freedom, and opposed to oppression; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the United States, as a member of the United Nations, has repeatedly voted with a majority of that international body to uphold the right of other countries of the world to determine their fates and be free of foreign domination; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the U.S.S.R. has steadfastly refused to return to the people of the Baltic States the right to exist as independent republics separate and apart from the U.S.S.R. or permit a return of personal, political, and religious freedoms: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the Congress of the <sidenote><p class="indent0 firstIndent0 fontsize8">Baltic Freedom Day.</p></sidenote> United States recognizes the continuing desire and the right of the people of Lithuania, Latvia, and Estonia for freedom and independence from the domination of the U.S.S.R. and deplores the refusal of the U.S.S.R. to recognize the sovereignty of the Baltic Republics and to yield to their rightful demands for independence from foreign domination and oppression and that the fourteenth day of June 1982, the anniversary of the mass deportation of Baltic peoples from their homelands in 1941, be designated “Baltic Freedom Day” as a <page identifier="/us/stat/96/118">96 STAT. 118</page> symbol of the solidarity of the American people with the aspirations of the captive Baltic people and that the President of the United States be authorized and requested to issue a proclamation for the observance of Baltic Freedom Day with appropriate ceremonies and activities.</content></section>
<action>
<actionDescription>Approved June 18, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/201">S.J. Res. 201</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 14, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–197: To designate the control tower at Memphis International Airport the Omlie Tower.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>197</docNumber>
<citableAs>Public Law 97–197</citableAs>
<citableAs>96 Stat. 119</citableAs>
<approvedDate>1982-06-21</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/119">96 STAT. 119</page>
<dc:type>Public Law</dc:type> <docNumber>97–197</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To designate the control tower at Memphis International Airport the Omlie Tower.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-21">June 21, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/896">S. 896</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the air traffic <sidenote><p class="indent0 firstIndent0 fontsize8">Omlie Tower, designation.</p></sidenote> control tower at the Memphis International Airport is designated and shall hereafter be known as “Omlie Tower”. Any reference in a law, map, regulation, document, or other paper of the United States to such control tower shall be held and considered to refer to “Omlie Tower”.</content></section>
<action>
<actionDescription>Approved June 21, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/896">S. 896</ref> (<ref href="/us/bill/97/hr/3072">H.R. 3072</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/517">97–517</ref> accompanying <ref href="/us/bill/97/hr/3072">H.R. 3072</ref> (<committee>Comm. on Public Works and Transportation</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): May 4, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): June 7, <ref href="/us/bill/97/hr/3072">H.R. 3072</ref>, considered and passed House; passage vacated and <ref href="/us/bill/97/s/896">S. 896</ref>, passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–198: Designating February 11, 1983, “National Inventors’ Day”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>198</docNumber>
<citableAs>Public Law 97–198</citableAs>
<citableAs>96 Stat. 120</citableAs>
<approvedDate>1982-06-21</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/120">96 STAT. 120</page>
<dc:type>Public Law</dc:type> <docNumber>97–198</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Designating February 11, 1983, “National Inventors’ Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-21">June 21, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/140">S.J. Res. 140</ref>]</p></sidenote>
</longTitle>
<preamble>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That, in honor of the <sidenote><p class="indent0 firstIndent0 fontsize8">National Inventors’ Day.</p></sidenote> important role played by inventors in promoting progress in the useful arts and in recognition of the invaluable contribution of inventors to the welfare of our people, February 11, 1983, is hereby designated “National Inventors’ Day”. The President is authorized and requested to issue a proclamation calling upon the people of the United States to celebrate such day with appropriate ceremonies and activities.</content></section>
<action>
<actionDescription>Approved June 21, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/140">S.J. Res. 140</ref> (<ref href="/us/bill/97/hjres/304">H.J. Res. 304</ref>):</heading>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Feb. 10, <ref href="/us/bill/97/hjres/304">H.J. Res. 304</ref>, considered and passed House.</p>
<p class="indent4 firstIndent-1">Mar. 15, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–199: To amend section 5590 of the Revised Statutes to provide for adjusting the rate of interest paid on funds of the Smithsonian Institution deposited with the Treasury of the United States as a permanent loan.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>199</docNumber>
<citableAs>Public Law 97–199</citableAs>
<citableAs>96 Stat. 121</citableAs>
<approvedDate>1982-06-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/121">96 STAT. 121</page>
<dc:type>Public Law</dc:type> <docNumber>97–199</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend section 5590 of the Revised Statutes to provide for adjusting the rate of interest paid on funds of the Smithsonian Institution deposited with the Treasury of the United States as a permanent loan.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-22">June 22, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6132">H.R. 6132</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section 5590 of <sidenote><p class="indent0 firstIndent0 fontsize8">Smithsonian Institution funds deposited with the U.S. Treasury.</p> <p class="indent0 firstIndent0 fontsize8">Rate adjustment.</p></sidenote> the Revised Statutes (20 U.S.C. 54) be amended to read as follows:
<quotedContent>
<section class="indent0 fontsize10"><num value="5590">“<inline class="smallCaps">Sec.</inline> 5590.</num> <content class="inline">So much of the property of James Smithson as has been received in money, and paid into the Treasury of the United States, being the sum of $541,379.63, shall be lent to the United States Treasury and invested in public debt securities with maturities requested by the Smithsonian Institution bearing interest at rates determined by the Secretary of the Treasury, based upon current market yields on outstanding marketable obligations of the United States of comparable maturities, and this interest is hereby appropriated for the perpetual maintenance and support of the Smithsonian Institution; and all expenditures and appropriations to be made, from time to time, to the purposes of the Institution shall be exclusively from the accruing interest, and not from the principal of the fund. All the moneys and stocks which have been, or may <sidenote><p class="indent0 firstIndent0 fontsize8">Refund.</p></sidenote> hereafter be, received into the Treasury of the United States, on account of the fund bequeathed by James Smithson, are hereby pledged to refund to the Treasury of the United States the sums hereby appropriated.”.</content></section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">The amendment made by the first section shall apply with <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s54">20 USC 54</ref> note.</p></sidenote> respect to fiscal years beginning after September 30, 1982.</content>
</section>
<action>
<actionDescription>Approved June 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6132">H.R. 6132</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/503">97–503</ref> (<committee>Comm. on House Administration</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/438">97–438</ref> (<committee>Comm. on Rules and Administration</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 10, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–200: To amend the National Security Act of 1947 to prohibit the unauthorized disclosure of information identifying certain United States intelligence officers, agents, informants, and sources.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>200</docNumber>
<citableAs>Public Law 97–200</citableAs>
<citableAs>96 Stat. 122</citableAs>
<approvedDate>1982-06-23</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/122">96 STAT. 122</page>
<dc:type>Public Law</dc:type> <docNumber>97–200</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the National Security Act of 1947 to prohibit the unauthorized disclosure of information identifying certain United States intelligence officers, agents, informants, and sources.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-23">June 23, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/4">H.R. 4</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That this Act may <sidenote><p class="indent0 firstIndent0 fontsize8">Intelligence Identities Protection Act of 1982.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s401">50 USC 401</ref> note.</p></sidenote> be cited as the “<shortTitle role="act">Intelligence Identities Protection Act of 1982</shortTitle>”.</content></section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The National Security Act of 1947 is amended by adding at the end thereof the following new title:
<quotedContent>
<title><num value="VI">“TITLE VI—</num><heading>PROTECTION OF CERTAIN NATIONAL SECURITY INFORMATION</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“protection of identities of certain united states undercover intelligence officers, agents, informants, and sources</inline></heading>
<num value="601"><inline class="smallCaps">“Sec.</inline> 601.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Whoever, having or having had authorized access to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s421">50 USC 421.</ref></p></sidenote> classified information that identifies a covert agent, intentionally discloses any information identifying such covert agent to any individual not authorized to receive classified information, knowing that the information disclosed so identifies such covert agent and that the United States is taking affirmative measures to conceal such covert agent’s intelligence relationship to the United States, shall be fined not more than $50,000 or imprisoned not more than ten years, or both.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Whoever, as a result of having authorized access to classified information, learns the identity of a covert agent and intentionally discloses any information identifying such covert agent to any individual not authorized to receive classified information, knowing that the information disclosed so identifies such covert agent and that the United States is taking affirmative measures to conceal such covert agent’s intelligence relationship to the United States, shall be fined not more than $25,000 or imprisoned not more than five years, or both.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Whoever, in the course of a pattern of activities intended to identify and expose covert agents and with reason to believe that such activities would impair or impede the foreign intelligence activities of the United States, discloses any information that identifies an individual as a covert agent to any individual not authorized to receive classified information, knowing that the information disclosed so identifies such individual and that the United States is taking affirmative measures to conceal such individual’s classified intelligence relationship to the United States, shall be fined not more than $15,000 or imprisoned not more than three years, or both.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“defenses and exceptions</inline></heading>
<num value="602"><inline class="smallCaps">“Sec.</inline> 602.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">It is a defense to a prosecution under section 601 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s422">50 USC 422.</ref></p></sidenote> that before the commission of the offense with which the defendant <page identifier="/us/stat/96/123">96 STAT. 123</page> is charged, the United States had publicly acknowledged or revealed the intelligence relationship to the United States of the individual the disclosure of whose intelligence relationship to the United States is the basis for the prosecution.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Subject to paragraph (2), no person other than a person committing an offense under section 601 shall be subject to prosecution under such section by virtue of section 2 or 4 of title 18, United States Code, or shall be subject to prosecution for conspiracy to commit an offense under such section.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Paragraph (1) shall not apply (A) in the case of a person who acted in the course of a pattern of activities intended to identify and expose covert agents and with reason to believe that such activities would impair or impede the foreign intelligence activities of the United States, or (B) in the case of a person who has authorized access to classified information.</content></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>It shall not be an offense under section 601 to transmit <sidenote><p class="indent0 firstIndent0 fontsize8">Information, transmittal to congressional committees.</p></sidenote> information described in such section directly to the Select Committee on Intelligence of the Senate or to the Permanent Select Committee on Intelligence of the House of Representatives.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>It shall not be an offense under section 601 for an individual to disclose information that solely identifies himself as a covert agent.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“report</inline></heading>
<num value="603"><inline class="smallCaps">“Sec.</inline> 603.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The President, after receiving information from the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s423">50 USC 423.</ref></p></sidenote> Director of Central Intelligence, shall submit to the Select Committee on Intelligence of the Senate and the Permanent Select Committee on Intelligence of the House of Representatives an annual report on measures to protect the identities of covert agents, and on any other matter relevant to the protection of the identities of covert agents.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The report described in subsection (a) shall be exempt from any requirement for publication or disclosure. The first such report shall be submitted no later than February 1, 1983.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“extraterritorial jurisdiction</inline></heading>
<num value="604"><inline class="smallCaps">“Sec.</inline> 604.</num> <content class="inline">There is jurisdiction over an offense under section 601 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s424">50 USC 424.</ref></p></sidenote> committed outside the United States if the individual committing the offense is a citizen of the United States or an alien lawfully admitted to the United States for permanent residence (as defined in section 101(a)(20) of the Immigration and Nationality Act). <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t8/s1101">8 USC 1101.</ref></p></sidenote></content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“providing information to congress</inline></heading>
<num value="605"><inline class="smallCaps">“Sec.</inline> 605.</num> <content class="inline">Nothing in this title may be construed as authority to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s425">50 USC 425.</ref></p></sidenote> withhold information from the Congress or from a committee of either House of Congress.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“definitions</inline></heading>
<num value="606"><inline class="smallCaps">“Sec.</inline> 606.</num> <chapeau class="inline">For the purposes of this title: <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s426">50 USC 426.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>The term ‘classified information’ means information or material designated and clearly marked or clearly represented, pursuant to the provisions of a statute or Executive order (or a regulation or order issued pursuant to a statute or Executive <page identifier="/us/stat/96/124">96 STAT. 124</page> order), as requiring a specific degree of protection against unauthorized disclosure for reasons of national security.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>The term ‘authorized’, when used with respect to access to classified information, means having authority, right, or permission pursuant to the provisions of a statute, Executive order, directive of the head of any department or agency engaged in foreign intelligence or counterintelligence activities, order of any United States court, or provisions of any Rule of the House of Representatives or resolution of the Senate which assigns responsibility within the respective House of Congress for the oversight of intelligence activities.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>The term ‘disclose’ means to communicate, provide, impart, transmit, transfer, convey, publish, or otherwise make available.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <chapeau>The term ‘covert agent’ means—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <chapeau>an officer or employee of an intelligence agency or a member of the Armed Forces assigned to duty with an intelligence agency—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>whose identity as such an officer, employee, or member is classified information, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>who is serving outside the United States or has within the last five years served outside the United States; or</content></clause></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>a United States citizen whose intelligence relationship to the United States is classified information, and—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>who resides and acts outside the United States as an agent of, or informant or source of operational assistance to, an intelligence agency, or</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>who is at the time of the disclosure acting as an agent of, or informant to, the foreign counterintelligence or foreign counterterrorism components of the Federal Bureau of Investigation; or</content></clause></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>an individual, other than a United States citizen, whose past or present intelligence relationship to the United States is classified information and who is a present or former agent of, or a present or former informant or source of operational assistance to, an intelligence agency.</content></subparagraph></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>The term ‘intelligence agency’ means the Central Intelligence Agency, a foreign intelligence component of the Department of Defense, or the foreign counterintelligence or foreign counterterrorism components of the Federal Bureau of Investigation.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>The term ‘informant’ means any individual who furnishes information to an intelligence agency in the course of a confidential relationship protecting the identity of such individual from public disclosure.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>The terms ‘officer’ and ‘employee’ have the meanings given such terms by section 2104 and 2105, respectively, of title 5, United States Code.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">“(8)</num> <content>The term ‘Armed Forces’ means the Army, Navy, Air Force, Marine Corps, and Coast Guard.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="9">“(9)</num> <content>The term ‘United States’, when used in a geographic sense, means all areas under the territorial sovereignty of the United States and the Trust Territory of the Pacific Islands.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="10">“(10)</num> <content>The term ‘pattern of activities’ requires a series of acts with a common purpose or objective.”.</content></paragraph>
</section>
</title>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/125">96 STAT. 125</page>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The table of contents at the beginning of such Act is amended by adding at the end thereof the following:
<quotedContent>
<toc>
<referenceItem role="title"><designator>“TITLE VI—</designator><label>PROTECTION OF CERTAIN NATIONAL SECURITY INFORMATION</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 601.</designator> <label>Protection of identities of certain United States undercover intelligence officers, agents, informants, and sources.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 602.</designator> <label>Defenses and exceptions.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 603.</designator> <label>Report.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 604.</designator> <label>Extraterritorial jurisdiction.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 605.</designator> <label>Providing information to Congress.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 606.</designator> <label>Definitions.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<action>
<actionDescription>Approved June 23, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4">H.R. 4</ref> (<ref href="/us/bill/97/s/391">S. 391</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/221">97–221</ref> (<committee>Comm. on Intelligence</committee>) and No. <ref href="/us/hrpt/97/580">97–580</ref> (<committee>Comm. of Conference</committee>).</note>
<note><headingText>SENATE REPORTS</headingText> No. <ref href="/us/srpt/97/201">97–201</ref> accompanying <ref href="/us/bill/97/s/391">S. 391</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Sept. 23, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Feb. 25, Mar. 1, 15–17, <ref href="/us/bill/97/s/391">S. 391</ref> considered in Senate.</p>
<p class="indentUp6 firstIndent-1">Mar. 18, <ref href="/us/bill/97/hr/4">H.R. 4</ref> considered and passed Senate, amended.</p>
<p class="indentUp6 firstIndent-1">June 2, 3, House considered and agreed to conference report.</p>
<p class="indentUp6 firstIndent-1">June 10, Senate agreed to conference report.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 25 (1982):</heading>
<p class="indent4 firstIndent-1">June 23, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–201: To authorize the presentation on behalf of the Congress of a specially struck gold medal to Admiral Hyman George Rickover.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>201</docNumber>
<citableAs>Public Law 97–201</citableAs>
<citableAs>96 Stat. 126</citableAs>
<approvedDate>1982-06-23</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/126">96 STAT. 126</page>
<dc:type>Public Law</dc:type> <docNumber>97–201</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the presentation on behalf of the Congress of a specially struck gold medal to Admiral Hyman George Rickover.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-23">June 23, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/5432">H.R. 5432</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That the Congress <sidenote><p class="indent0 firstIndent0 fontsize8">Admiral Hyman George Rickover.</p> <p class="indent0 firstIndent0 fontsize8">Commemorative medal.</p></sidenote> finds and declares that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>Admiral Hyman George Rickover has served his country for sixty-three years with the highest distinction, with uncommon dedication, and with great honor as an officer of the United States Navy;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>Admiral Rickover has pioneered the development of nuclear reactor technology for the propulsion of naval vessels, has provided the expertise to construct the world’s first true submersible, and thereby has revolutionized the concepts of naval warfare;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>with an unswerving faith in, and devotion to, the United States of America, Admiral Rickover has contributed to the defense of our Nation and to the peaceful development of nuclear reactor technology for the world by developing and constructing the first full-scale nuclear electrical generating plant in the United States;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>Admiral Rickover has developed and maintained standards of safety for the use of nuclear energy which have permitted the continued safe operation of naval nuclear reactor plants from their inception to the one hundred and sixty-one plants in operation today; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>Admiral Rickover has for many years provided the Congress of the United States his uncompromising, independent, and candid advice, and greatly assisted the Congress of the United States in its deliberations on the issues of national defense, nuclear energy, environmental protection, and other important matters.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Speaker of the House of Representatives and the President pro tempore of the Senate are authorized to present, on behalf of the Congress, to Admiral Hyman George Rickover, a gold medal of appropriate design in recognition of his distinguished service to the United States and for his unique world-renowned contributions to the development of safe nuclear energy and to the defense of the United States of America. For such purpose, the Secretary of the Treasury is authorized and directed to cause to be struck a gold medal with suitable emblems, devices, and inscriptions to be determined by the Secretary of the Treasury. There are <sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> authorized to be appropriated not to exceed $22,000 to carry out the provisions of this subsection.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The Secretary of the Treasury may cause duplicates in bronze <sidenote><p class="indent0 firstIndent0 fontsize8">Duplicates.</p></sidenote> of such medal to be coined and sold under such regulations as he may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, overhead expenses, and <page identifier="/us/stat/96/127">96 STAT. 127</page> the gold medal. The appropriation used to carry out the provisions of subsection (a) shall be reimbursed out of the proceeds of such sales.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The medals provided for in this Act are national medals for the purpose of section 3551 of the Revised Statutes (31 U.S.C. 368).</content></subsection>
</section>
<action>
<actionDescription>Approved June 23, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/5432">H.R. 5432</ref> (<ref href="/us/bill/97/s/2018">S. 2018</ref>):</heading>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Jan. 28, 29, <ref href="/us/bill/97/s/2018">S. 2018</ref> considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Apr. 27, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–202: Authorizing appropriations to the Secretary of the Interior for services necessary to the nonperforming arts functions of the John F. Kennedy Center for the Performing Arts, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>202</docNumber>
<citableAs>Public Law 97–202</citableAs>
<citableAs>96 Stat. 128</citableAs>
<approvedDate>1982-06-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/128">96 STAT. 128</page>
<dc:type>Public Law</dc:type> <docNumber>97–202</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>Authorizing appropriations to the Secretary of the Interior for services necessary to the nonperforming arts functions of the John F. Kennedy Center for the Performing Arts, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-24">June 24, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/5566">H.R. 5566</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That subsection (e) <sidenote><p class="indent0 firstIndent0 fontsize8">John F. Kennedy Center for the Performing Arts, appropriation authorization.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s76l">20 USC 76<i>l.</i></ref></p></sidenote> of section 6 of the John F. Kennedy Center Act (Public Law 85–874, as amended; 20 U.S.C. 761) is amended by striking out the period in the last sentence and adding in lieu thereof “<quotedText>, and not to exceed $4,247,000 for the fiscal year ending September 30, 1983.</quotedText>”</content></section>
<action>
<actionDescription>Approved June 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/5566">H.R. 5566</ref> (<ref href="/us/bill/97/s/2134">S. 2134</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/531">97–531</ref> (<committee>Comm. on Public Works and Transportation</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/458">97–458</ref> accompanying <ref href="/us/bill/97/s/2134">S. 2134</ref> (<committee>Comm. on Environment and Public Works</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–203: To authorize the Smithsonian Institution to construct a building for the National Museum of African Art and a center for Eastern art together with structures for related educational activities in the area south of the original Smithsonian Institution Building adjacent to Independence Avenue at Tenth Street Southwest, in the city of Washington.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>203</docNumber>
<citableAs>Public Law 97–203</citableAs>
<citableAs>96 Stat. 129</citableAs>
<approvedDate>1982-06-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/129">96 STAT. 129</page>
<dc:type>Public Law</dc:type> <docNumber>97–203</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize the Smithsonian Institution to construct a building for the National Museum of African Art and a center for Eastern art together with structures for related educational activities in the area south of the original Smithsonian Institution Building adjacent to Independence Avenue at Tenth Street Southwest, in the city of Washington.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-24">June 24, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/5659">H.R. 5659</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the Board of <sidenote><p class="indent0 firstIndent0 fontsize8">National Museum of African Art and Eastern art center, authorization.</p></sidenote> Regents of the Smithsonian Institution is authorized to construct a building for the National Museum of African Art and a center for Eastern art together with structures for related educational activities in the area south of the original Smithsonian Institution Building adjacent to Independence Avenue at Tenth Street Southwest, in the city of Washington.</content>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">Effective October 1, 1982, there is authorized to be appropriated <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s50">20 USC 50</ref> note.</p> <p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s50">20 USC 50</ref> note.</p></sidenote> to the Board of Regents of the Smithsonian Institution $36,500,000 to carry out the purposes of this Act. Except for funds obligated or expended for planning, administration, and management expenses, and architectural or other consulting services, no funds appropriated pursuant to this section shall be obligated or expended until such time as there is available to such Board, from private donations or from other non-Federal sources, a sum which, when combined with the funds so appropriated, is sufficient to carry out the purposes of this Act.</content>
</section>
<section class="firstIndent1 fontsize10"><num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">Any portion of the sums appropriated to carry out the <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s50">20 USC 50</ref> note.</p></sidenote> purposes of this Act may be transferred to the General Services Administration which, in consultation with the Smithsonian Institution, is authorized to enter into contracts and take such other action, to the extent of the sums so transferred to it, as may be necessary to carry out such purposes.</content>
</section>
<action>
<actionDescription>Approved June 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/5659">H.R. 5659</ref> (<ref href="/us/bill/97/s/2102">S. 2102</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/534">97–534</ref> (<committee>Comm. on Public Works and Transportation</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/433">97–433</ref> accompanying <ref href="/us/bill/97/s/2102">S. 2102</ref> (<committee>Comm. on Rules and Administration</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 25 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–204: To provide for a temporary increase in the public debt limit.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>204</docNumber>
<citableAs>Public Law 97–204</citableAs>
<citableAs>96 Stat. 130</citableAs>
<approvedDate>1982-06-28</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/130">96 STAT. 130</page>
<dc:type>Public Law</dc:type> <docNumber>97–204</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To provide for a temporary increase in the public debt limit.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-28">June 28, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/519">H.J. Res. 519</ref>]</p></sidenote>
</longTitle>
<preamble>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That during the period <sidenote><p class="indent0 firstIndent0 fontsize8">Public debt limit, temporary increase.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s757b">31 USC 757b</ref> note.</p></sidenote> beginning on the date of the enactment of this Act and ending on September 30, 1982, the public debt limit set forth in the first sentence of section 21 of the Second Liberty Bond Act (31 U.S.C. 757b) shall be temporarily increased by $743,100,000,000 (and any other provision of law providing for a temporary increase in such limit shall not apply).</content></section>
<action>
<actionDescription>Approved June 28, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/519">H.J. Res. 519</ref>:</heading>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 23, considered and passed House and Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–205: To amend the Voting Rights Act of 1965 to extend the effect of certain provisions, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>205</docNumber>
<citableAs>Public Law 97–205</citableAs>
<citableAs>96 Stat. 131</citableAs>
<approvedDate>1982-06-29</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/131">96 STAT. 131</page>
<dc:type>Public Law</dc:type> <docNumber>97–205</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Voting Rights Act of 1965 to extend the effect of certain provisions, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-29">June 29, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/3112">H.R. 3112</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That this Act may <sidenote><p class="indent0 firstIndent0 fontsize8">Voting Rights Act Amendments of 1982.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1971/1973">42 USC 1971 note, 1973</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973b">42 USC 1973b.</ref></p></sidenote> be cited as the “<shortTitle role="act">Voting Rights Act Amendments of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Subsection (a) of section 4 of the Voting Rights Act of 1965 is amended by striking out “<quotedText>seventeen years</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>nineteen years</quotedText>”.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Effective on and after August 5, 1984, subsection (a) of section 4 of the Voting Rights Act of 1965 is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>(1)</quotedText>” after “<quotedText>(a)</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting “<quotedText>or in any political subdivision of such State (as such subdivision existed on the date such determinations were made with respect to such State), though such determinations were not made with respect to such subdivision as a separate unit,</quotedText>” before “<quotedText>or in any political subdivision with respect to which</quotedText>” each place it appears;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by striking out “<quotedText>in an action for a declaratory judgment</quotedText>” the first place it appears and all that follows through “<quotedText>color through the use of such tests or devices have occurred anywhere in the territory of such plaintiff.</quotedText>”, and inserting in lieu thereof “<quotedText>issues a declaratory judgment under this section.</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>by striking out “<quotedText>in an action for a declaratory judgment</quotedText>” the second place it appears and all that follows through “<quotedText>section 4(f)(2) through the use of tests or devices have occurred anywhere in the territory of such plaintiff.</quotedText>”, and inserting in lieu thereof the following:
<quotedContent>
<continuation class="indent0 firstIndent0 fontsize10">“issues a declaratory judgment under this section. A declaratory <sidenote><p class="indent0 firstIndent0 fontsize8">Declaratory judgment proceedings.</p></sidenote> judgment under this section shall issue only if such court determines that during the ten years preceding the filing of the action, and during the pendency of such action—</continuation>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>no such test or device has been used within such State or political subdivision for the purpose or with the effect of denying or abridging the right to vote on account of race or color or (in the case of a State or subdivision seeking a declaratory judgment under the second sentence of this subsection) in contravention of the guarantees of subsection (f)(2);</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>no final judgment of any court of the United States, other than the denial of declaratory judgment under this section, has determined that denials or abridgements of the right to vote on account of race or color have occurred anywhere in the territory of such State or political subdivision or (in the case of a State or subdivision seeking a declaratory judgment under the second sentence of this subsection) that denials or abridgements of the right to vote in contravention of the guarantees of subsection (f)(2) have occurred anywhere in the territory of such State or subdivision and no consent decree, settlement, or agreement has <page identifier="/us/stat/96/132">96 STAT. 132</page> been entered into resulting in any abandonment of a voting practice challenged on such grounds; and no declaratory judgment under this section shall be entered during the pendency of an action commenced before the filing of an action under this section and alleging such denials or abridgements of the right to vote;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>no Federal examiners under this Act have been assigned to such State or political subdivision;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">“(D)</num> <content>such State or political subdivision and all governmental units within its territory have complied with section 5 of this Act, including compliance with the requirement that no change <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973c">42 USC 1973c.</ref></p></sidenote> covered by section 5 has been enforced without preclearance under section 5, and have repealed all changes covered by section 5 to which the Attorney General has successfully objected or as to which the United States District Court for the District of Columbia has denied a declaratory judgment;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">“(E)</num> <content>the Attorney General has not interposed any objection (that has not been overturned by a final judgment of a court) and no declaratory judgment has been denied under section 5, with respect to any submission by or on behalf of the plaintiff or any governmental unit within its territory under section 5, and no such submissions or declaratory judgment actions are pending; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="F">“(F)</num> <chapeau>such State or political subdivision and all governmental units within its territory—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>have eliminated voting procedures and methods of election which inhibit or dilute equal access to the electoral process;</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>have engaged in constructive efforts to eliminate intimidation and harassment of persons exercising rights protected under this Act; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>have engaged in other constructive efforts, such as expanded opportunity for convenient registration and voting for every person of voting age and the appointment of minority persons as election officials throughout the jurisdiction and at all stages of the election and registration process.</content></clause>
</subparagraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>To assist the court in determining whether to issue a declaratory judgment under this subsection, the plaintiff shall present evidence of minority participation, including evidence of the levels of minority group registration and voting, changes in such levels over time, and disparities between minority-group and non-minority-group participation.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>No declaratory judgment shall issue under this subsection with respect to such State or political subdivision if such plaintiff and governmental units within its territory have, during the period beginning ten years before the date the judgment is issued, engaged in violations of any provision of the Constitution or laws of the United States or any State or political subdivision with respect to discrimination in voting on account of race or color or (in the case of a State or subdivision seeking a declaratory judgment under the second sentence of this subsection) in contravention of the guarantees of subsection (f)(2) unless the plaintiff establishes that any such violations were trivial, were promptly corrected, and were not repeated.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>The State or political subdivision bringing such action shall publicize the intended commencement and any proposed settlement <page identifier="/us/stat/96/133">96 STAT. 133</page> of such action in the media serving such State or political subdivision and in appropriate United States post offices. Any aggrieved party may as of right intervene at any stage in such action.”;</content></paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <chapeau>in the second paragraph—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by inserting “<quotedText>(5)</quotedText>” before “<quotedText>An action</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out “<quotedText>five</quotedText>” and all that follows through “<quotedText>section 4(f)(2),</quotedText>”, and inserting in lieu thereof “<quotedText>ten years after judgment and shall reopen the action upon motion of the Attorney General or any aggrieved person alleging that conduct has occurred which, had that conduct occurred during the ten-year periods referred to in this subsection, would have precluded the issuance of a declaratory judgment under this subsection. The court, upon such reopening, shall vacate the declaratory judgment issued under this section if, after the issuance of such declaratory judgment, a final judgment against the State or subdivision with respect to which such declaratory judgment was issued, or against any governmental unit within that State or subdivision, determines that denials or abridgements of the right to vote on account of race or color have occurred anywhere in the territory of such State or political subdivision or (in the case of a State or subdivision which sought a declaratory judgment under the second sentence of this subsection) that denials or abridgements of the right to vote in contravention of the guarantees of subsection (f)(2) have occurred anywhere in the territory of such State or subdivision, or if, after the issuance of such declaratory judgment, a consent decree, settlement, or agreement has been entered into resulting in any abandonment of a voting practice challenged on such grounds.</quotedText>”; and</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> 
<content>by striking out “<quotedText>If the Attorney General</quotedText>” the first place it appears and all that follows through the end of such subsection and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="6">“(6)</num> <content>If, after two years from the date of the filing of a declaratory judgment under this subsection, no date has been set for a hearing in such action, and that delay has not been the result of an avoidable delay on the part of counsel for any party, the chief judge of the United States District Court for the District of Columbia may request the Judicial Council for the Circuit of the District of Columbia to provide the necessary judicial resources to expedite any action filed under this section. If such resources are unavailable within the circuit, the chief judge shall file a certificate of necessity in accordance with section 292(d) of title 28 of the United States Code.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="7">“(7)</num> <content>The Congress shall reconsider the provisions of this section at <sidenote><p class="indent0 firstIndent0 fontsize8">Congressional reconsideration.</p></sidenote> the end of the fifteen-year period following the effective date of the amendments made by the Voting Rights Act Amendments of 1982.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="8">“(8)</num> <content>The provisions of this section shall expire at the end of the <sidenote><p class="indent0 firstIndent0 fontsize8">Expiration date.</p></sidenote> twenty-five-year period following the effective date of the amendments made by the Voting Rights Act Amendments of 1982.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="9">“(9)</num> <content>Nothing in this section shall prohibit the Attorney General from consenting to an entry of judgment if based upon a showing of objective and compelling evidence by the plaintiff, and upon investigation, he is satisfied that the State or political subdivision has complied with the requirements of section 4(a)(1). Any aggrieved party may as of right intervene at any stage in such action.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 4(f)(4) of the Voting Rights Act of 1965 is amended by <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973b">42 USC 1973b.</ref></p></sidenote> inserting after “<quotedText>unwritten</quotedText>” in the proviso the following: “<quotedText>or in the <page identifier="/us/stat/96/134">96 STAT. 134</page> case of Alaskan Natives and American Indians, if the predominate language is historically unwritten</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Section 203(c) of such Act is amended by inserting after <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973aa-1a">42 USC 1973aa–1a.</ref></p></sidenote> “<quotedText>Natives</quotedText>” in the proviso the following: “<quotedText>and American Indians</quotedText>”.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">Section 2 of the Voting Rights Act of 1965 is amended to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973">42 USC 1973.</ref></p></sidenote> read as follows:
<quotedContent>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">“Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">No voting qualification or prerequisite to voting or standard, practice, or procedure shall be imposed or applied by any State or political subdivision in a manner which results in a denial or abridgement of the right of any citizen of the United States to vote on account of race or color, or in contravention of the guarantees set forth in section 4(f)(2), as provided in subsection (b).<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973b">42 USC 1973b.</ref></p></sidenote></content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>A violation of subsection (a) is established if, based on the totality of circumstances, it is shown that the political processes leading to nomination or election in the State or political subdivision are not equally open to participation by members of a class of citizens protected by subsection (a) in that its members have less opportunity than other members of the electorate to participate in the political process and to elect representatives of their choice. The extent to which members of a protected class have been elected to office in the State or political subdivision is one circumstance which may be considered: <proviso><i>Provided,</i> That nothing in this section establishes a right to have members of a protected class elected in numbers equal to their proportion in the population.”.</proviso></content>
</subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10"><num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">Section 203(b) of the Voting Rights Act of 1965 is amended <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973aa–1a">42 USC 1973aa–1a.</ref></p></sidenote> by striking out “<quotedText>August 6, 1985</quotedText>” and inserting in lieu thereof “<quotedText>August 6, 1992</quotedText>”, and the extension made by this section shall apply <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973aa–1a">42 USC 1973aa–1a</ref> note.</p></sidenote> only to determinations made by the Director of the Census under clause (i) of section 203(b) for members of a single language minority who do not speak or understand English adequately enough to participate in the electoral process when such a determination can be made by the Director of the Census based on the 1980 and subsequent census data.</content></section>
<section class="firstIndent1 fontsize10"><num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <content class="inline">Effective January 1, 1984, title II of the Voting Rights Act of 1965 is amended by adding at the end the following section:
<page identifier="/us/stat/96/135">96 STAT. 135</page>
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“voting assistance</inline></heading>
<num value="208"><inline class="smallCaps">“Sec.</inline> 208.</num> <content class="inline">Any voter who requires assistance to vote by reason of <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973aa–6">42 USC 1973aa–6.</ref></p></sidenote> blindness, disability, or inability to read or write may be given assistance by a person of the voter’s choice, other than the voter’s employer or agent of that employer or officer or agent of the voter’s union.”.</content>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10"><num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <content class="inline">Except as otherwise provided in this Act, the amendments <sidenote><p class="indent0 firstIndent0 fontsize8">Effective Date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1973">42 USC 1973</ref> note.</p></sidenote> made by this Act shall take effect on the date of the enactment of this Act.</content>
</section>
<action>
<actionDescription>Approved June 29, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/3112">H.R. 3112</ref> (<ref href="/us/bill/97/s/1992">S. 1992</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/227">97–227</ref> and Pt. 2 (<committee>Comm. on the Judiciary</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/417">97–417</ref> accompanying <ref href="/us/bill/97/s/1992">S. 1992</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Oct. 2, 5, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): June 9, 10, 14–17. <ref href="/us/bill/97/s/1992">S. 1992</ref> considered in Senate.</p>
<p class="indentUp6 firstIndent-1">June 18, considered and passed Senate, amended, in lieu of <ref href="/us/bill/97/s/1992">S. 1992</ref>.</p>
<p class="indentUp6 firstIndent-1">June 23, House concurred in Senate amendment.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 26 (1982):</heading>
<p class="indent4 firstIndent-1">June 29, 1982, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–206: To amend the Poultry Products Inspection Act to increase the number of turkeys which may be slaughtered and processed without inspection under such Act, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>206</docNumber>
<citableAs>Public Law 97–206</citableAs>
<citableAs>96 Stat. 136</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/136">96 STAT. 136</page>
<dc:type>Public Law</dc:type> <docNumber>97–206</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Poultry Products Inspection Act to increase the number of turkeys which may be slaughtered and processed without inspection under such Act, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/3863">H.R. 3863</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section 15(c)(3) <sidenote><p class="indent0 firstIndent0 fontsize8">Poultry Products Inspection Act, amendment.</p></sidenote> of the Poultry Products Inspection Act (21 U.S.C. 464(c)(3)) is amended by striking out “<quotedText>slaughters</quotedText>” and all that follows and inserting in lieu thereof the following: <quotedContent><p class="inline">“, in the current calendar year—</p>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>slaughters or processes the products of more than 20,000 poultry; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>slaughters or processes the products of poultry at a facility used for slaughtering or processing of the products of poultry by any other poultry producer or person.</content></subparagraph>
<continuation class="indent0 fontsize10">Notwithstanding clause (B), the Secretary may grant such exemption to any poultry producer or other person if the Secretary determines, upon application of such poultry producer or other person, that granting such exemption will not impair effectuating the purposes of this Act.”.</continuation>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">Section 15(c)(4) of the Poultry Products Inspection Act (21 U.S.C. 464(c)(4)) is amended by striking out all of clause lettered (i) and inserting in lieu thereof the following: “<quotedText>(i) such producers slaughter not more than 1,000 poultry during the calendar year for which this exemption is being determined;</quotedText>”.</content></section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/3863">H.R. 3863</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/589">97–589</ref> (<committee>Comm. on Agriculture</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 14, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 21, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–207: To designate the United States Post Office Building in Hartford, Connecticut, as the “William R. Cotter Federal Building”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>207</docNumber>
<citableAs>Public Law 97–207</citableAs>
<citableAs>96 Stat. 137</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/137">96 STAT. 137</page>
<dc:type>Public Law</dc:type> <docNumber>97–207</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To designate the United States Post Office Building in Hartford, Connecticut, as the “William R. Cotter Federal Building”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/4569">H.R. 4569</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the building <sidenote><p class="indent0 firstIndent0 fontsize8">William R. Cotter Federal Building, designation.</p></sidenote> at 135 High Street, Hartford, Connecticut (commonly known as the High Street Post Office), shall hereafter be known, called, and designated as the “William R. Cotter Federal Building”. Any reference in any law, map, regulation, document, record, or other paper of the United States to such building shall be deemed to be a reference to the William R. Cotter Federal Building.</content>
</section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4569">H.R. 4569</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/323">97–323</ref> (<committee>Comm. on Public Works and Transportation</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Nov. 16, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): June 24, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–208: To authorize humanitarian assistance for the people of Lebanon.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>208</docNumber>
<citableAs>Public Law 97–208</citableAs>
<citableAs>96 Stat. 138</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/138">96 STAT. 138</page>
<dc:type>Public Law</dc:type> <docNumber>97–208</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize humanitarian assistance for the people of Lebanon.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6631">H.R. 6631</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That chapter 9 of <sidenote><p class="indent0 firstIndent0 fontsize8">Lebanon, humanitarian assistance.</p></sidenote> part I of the Foreign Assistance Act of 1961 is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10"><num value="495J">“<inline class="smallCaps">Sec.</inline> 495J.</num> <heading><inline class="smallCaps">Lebanon Emergency Relief, Rehabilitation, and Reconstruction Assistance.</inline>—</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2292p">22 USC 2292p.</ref></p></sidenote><subsection class="inline"><num value="a">(a)</num> <content class="inline">The Congress recognizes that prompt United States assistance is necessary to alleviate the human suffering and resettlement needs of the innocent victims of recent strife in Lebanon. Therefore, the President is authorized to furnish assistance, on such terms and conditions as he may determine, for the relief, rehabilitation, and reconstruction needs of such victims. Assistance provided under this section shall emphasize the provision of food, medicine, clothing, shelter, and water supply systems, and similar efforts to ameliorate the suffering of the people in Lebanon.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>In addition to amounts otherwise available for such purpose, <sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> there is authorized to be appropriated to the President $50,000,000 to carry out this section. Amounts appropriated under this subsection are authorized to remain available until expended.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Assistance under this section shall be furnished in accordance with the policies and general authorities contained in section 491.”. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2292">22 USC 2292</ref>.</p></sidenote></content></subsection>
</section>
</quotedContent>
</content>
</section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6631">H.R. 6631</ref>:</heading>
<note><headingText>HOUSE REPORT:</headingText> No. <ref href="/us/hrpt/97/622">97–622</ref> (<committee>Comm. on Foreign Affairs</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 23, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 24, considered and passed Senate.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 26 (1982):</heading>
<p class="indent4 firstIndent-1">June 30, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–209: Imploring the Union of Soviet Socialist Republics to allow Doctor Semyon Gluzman and his family to emigrate to Israel.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>209</docNumber>
<citableAs>Public Law 97–209</citableAs>
<citableAs>96 Stat. 139</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/139">96 STAT. 139</page>
<dc:type>Public Law</dc:type> <docNumber>97–209</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Imploring the Union of Soviet Socialist Republics to allow Doctor Semyon Gluzman and his family to emigrate to Israel.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/230">H.J. Res. 230</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the reputation of Doctor Semyon Gluzman as a physician of outstanding psychiatric medical ability spread throughout the Soviet Union to the consternation of Soviet leaders;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas Doctor Gluzman refused to cooperate with the KGB in certifying human rights advocates as mentally ill;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas, subsequently, the doctor was arrested on charges of being a Zionist propagandist and an anti-Soviet agitator and found guilty and sentenced to prison for seven years, to be followed by three years in exile on October 19, 1972;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas Doctor Gluzman’s family received an invitation to join relatives in Israel; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas, for humanitarian and medical reasons, Doctor Semyon Gluzman should be freed from exile and allowed to emigrate with his family to the State of Israel: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That President Leonid <sidenote><p class="indent0 firstIndent0 fontsize8">Dr. Semyon Gluzman and family, emigration to Israel.</p></sidenote> Brezhnev of the Union of Soviet Socialist Republics authorize the immediate release of Doctor Semyon Gluzman from exile and grant permission for him and his family to emigrate to Israel.</content></section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">A copy of this resolution shall be forwarded to the Secretary of State of the United States of America for conveyance to President Leonid Brezhnev of the Union of Soviet Socialist Republics.</content></section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/230">H.J. Res. 230</ref>:</heading>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 4, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 21, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–210: To designate the week commencing with the fourth Monday in June 1982 as “National NCO/Petty Officer Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>210</docNumber>
<citableAs>Public Law 97–210</citableAs>
<citableAs>96 Stat. 140</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/140">96 STAT. 140</page>
<dc:type>Public Law</dc:type> <docNumber>97–210</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate the week commencing with the fourth Monday in June 1982 as “National NCO/Petty Officer Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/518">H.J. Res. 518</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the noncommissioned officers and petty officers of the Army, Air Force, and Marine Corps and the petty officers of the Navy and the Coast Guard have been regarded as the backbone of the Armed Forces of the United States for more than two hundred years;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas noncommissioned officers and petty officers continue to be the recruiters, trainers, and noncommissioned leaders of the men and women who join the Armed Forces of the United States;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the noncommissioned officers’ and petty officers’ spirit and devotion to duty is epitomized in the long list of recipients of the Medal of Honor and other decorations of personal valor;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas noncommissioned officers and petty officers have made great sacrifices during their service to this Nation;</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the recent shortage of such officers serving on active duty has highlighted their value to the Nation and its military forces; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas it is fitting and proper to recognize the significant contributions made by all noncommissioned officers and petty officers of the Armed Forces of the United States to the freedom and defense of this Nation: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the week <sidenote><p class="indent0 firstIndent0 fontsize8">National NCO/Petty Officer Week.</p></sidenote> commencing with the fourth Monday in June 1982 is designated as “National NCO/Petty Officer Week”, and the President is authorized and requested to issue a proclamation calling upon the people of the United States and interested groups and organizations to set aside that week to honor past and present noncommissioned officers and petty officers of the Armed Forces of the United States in an appropriate manner.</content></section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/518">H.J. Res. 518</ref> (<ref href="/us/bill/97/sjres/161">S.J. Res. 161</ref>):</heading>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, considered and passed House and Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–211: To designate certain national wildlife refuge lands.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>211</docNumber>
<citableAs>Public Law 97–211</citableAs>
<citableAs>96 Stat. 141</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/141">96 STAT. 141</page>
<dc:type>Public Law</dc:type> <docNumber>97–211</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To designate certain national wildlife refuge lands.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/1519">S. 1519</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="firstIndent1 fontsize10"><num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">That certain lands known as North Cudjoe Key, <sidenote><p class="indent0 firstIndent0 fontsize8">National Wildlife Refuge System.</p> <p class="indent0 firstIndent0 fontsize8">North Cudjoe Key, Fla., inclusion.</p></sidenote> Monroe County, Florida, which comprise approximately seventy-three acres, will be designated for purposes of the Wilderness Act (16 U.S.C. 1131–1136) as wilderness at the time those lands are included in the National Wildlife Refuge System, and shall become part of the existing “Florida Keys Wilderness”.</content>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">That notwithstanding any other provision of law, on the <sidenote><p class="indent0 firstIndent0 fontsize8">Raccoon Key, Fla., exclusion.</p></sidenote> date that certain lands referred to as Raccoon Key, Florida, comprising approximately twenty-five acres, and depicted on a map entitled “Florida Keys Wilderness and Great White Heron National Wildlife Refuge (West Part)” dated July 1975, are excluded from the National Wildlife Refuge System, they shall be excluded from the National Wilderness Preservation System.</content>
</section>
<section class="firstIndent1 fontsize10"><num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">As soon as practical after this Act takes effect, the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Map and legal description, filing with congressional committees.</p></sidenote> of the Interior shall file a map and legal description of the Florida Keys Wilderness with the Committee on Energy and Natural Resources of the Senate and the Interior and Insular Affairs Committee of the House of Representatives and such map and description shall have the same force and effect as if included in this Act: <proviso><i>Provided, however,</i> That correction of clerical and typographical errors in such legal description and map may be made. A map and legal description of the Florida Keys Wilderness shall be on file and available for public inspection in the Office of the Director, Fish and Wildlife Service, Department of the Interior.</proviso></content>
</section>
<page identifier="/us/stat/96/142">96 STAT. 142</page>
<section class="firstIndent1 fontsize10"><num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">The lands designated by this Act as the Florida Keys <sidenote><p class="indent0 firstIndent0 fontsize8">Administration.</p></sidenote> Wilderness shall be administered in accordance with the applicable provisions of the Wilderness Act governing areas designated by that <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1101">16 USC 1101</ref> note.</p></sidenote> Act as wilderness areas, except that any reference in such provisions to the effective date of the Wilderness Act shall be deemed to be a reference to the effective date of this Act and, where appropriate, any reference to the Secretary of Agriculture shall be deemed to be a reference to the Secretary of the Interior.</content>
</section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/1519">S. 1519</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/599">97–599</ref> (<committee>Comm. on Interior and Insular Affairs</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/377">97–377</ref> (<committee>Comm. on Energy and Natural Resources</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 10, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 21, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–212: To improve the operation of the Fishermen’s Contingency Fund established to compensate commercial fishermen for damages resulting from oil and gas exploration, development, and production in areas of the Outer Continental Shelf.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>212</docNumber>
<citableAs>Public Law 97–212</citableAs>
<citableAs>96 Stat. 143</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/143">96 STAT. 143</page>
<dc:type>Public Law</dc:type> <docNumber>97–212</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To improve the operation of the Fishermen’s Contingency Fund established to compensate commercial fishermen for damages resulting from oil and gas exploration, development, and production in areas of the Outer Continental Shelf.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/3816">H.R. 3816</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Fishermen’s Contingency Fund, improvement.</p></sidenote>
<section class="firstIndent0 fontsize10"><num value="1">SECTION. 1.</num> <heading>DEFINITIONS.</heading>
<chapeau>Section 401 of the Outer Continental Shelf Lands Act Amendments of 1978 (43 U.S.C. 1841) is amended as follows:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by redesignating paragraphs (1) through (7) as paragraphs (2) through (8); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting immediately before paragraph (2), as so redesignated, the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="1">“(1)</num> <chapeau>‘area affected by Outer Continental Shelf activities’ means any geographic area:</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>which is under oil or gas lease on the Outer Continental Shelf;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>where Outer Continental Shelf exploration, development or production activities have been permitted, except geophysical activities;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>where pipeline rights-of-way have been granted; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">“(D)</num> <content>otherwise impacted by such activities including but not limited to expired lease areas, relinquished rights-of-way and easements, Outer Continental Shelf supply vessel routes, or other areas as determined by the Secretary.”</content></subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent0 fontsize10"><num value="2">SEC. 2.</num> <heading>ESTABLISHMENT AND OPERATION OF FUND.</heading>
<content>Section 402 of the Outer Continental Shelf Lands Act Amendments of 1978 (43 U.S.C. 1842) is amended to read as follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="smallCaps">“establishment of fishermen’s contingency fund; fee collection</heading>
<num value="402">“Sec. 402.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>There is established in the Treasury of the United States a Fishermen’s Contingency Fund. The Fund shall be available to the Secretary without fiscal year limitations as a revolving fund for the purpose of making payments pursuant to this section. The Fund shall consist of—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>revenues received from investments made under paragraph (3);</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>amounts collected under subsection (b); and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>amounts recovered by the Secretary under section 405(h)(2).<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 145.</p></sidenote></content></subparagraph>
<continuation class="indent0 fontsize10">The total amount in the Fund that is collected under subsection (b) may at no time exceed $2,000,000; and the total amount in the Fund which is attributable to revenue received under paragraph (3) or recovered by the Secretary under section 405(h)(2) shall be expended prior to amounts collected under subsection (b). Not more than 8 <page identifier="/us/stat/96/144">96 STAT. 144</page> percent of the total amount in the Fund may be expended in any fiscal year for paying the administrative and personnel expenses referred to in paragraph (2)(A).</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>The Fund shall be available, as provided for in appropriation
Acts solely for the payment of—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the personnel and administrative expenses incurred in carrying out this title;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>any claim, in accordance with procedures established under this section, for damages that are compensable under this title; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>attorney and other fees awarded under section 405(e) <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 145.</p></sidenote> with respect to any such claim.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>Sums in the Fund that are not currently needed for the purposes of the Fund shall be kept on deposit in appropriate interest-bearing accounts that shall be established by the Secretary of the Treasury or invested in obligations of, or guaranteed by, the United States. Any revenue accruing from such deposits and investments shall be deposited into the Fund.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>The Fund may sue and be sued in its own name. All litigation by or against the Fund shall be referred to the Attorney General.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in paragraph (2), each holder of a lease that is issued or maintained under the Outer Continental Shelf Lands Act and each holder of an exploration permit, or an easement or right-of-way for the construction of a pipeline in any area of the Outer Continental Shelf, shall pay an amount specified by the Secretary. The Secretary of the Interior shall collect such amount and deposit it into the Fund. In any calendar year, no holder of a lease, permit, easement, or right-of-way shall be required to pay an amount in excess of $5,000 per lease, permit, easement, or right-of-way.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Payments may not be required under paragraph (1) by the Secretary of the Interior with respect to geological permits and geophysical permits, other than prelease exploratory drilling permits issued under section 11 of the Outer Continental Shelf Lands Act (43 U.S.C. 1340).”.</content></paragraph>
</subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10"><num value="3">SEC. 3.</num> <heading>ADMINISTRATION OF CLAIMS.</heading>
<chapeau>Section 403(c) of such amendments of 1978 (43 U.S.C. 1843(c)) is amended as follows:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>Paragraph (1) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>Payments shall be disbursed by the Secretary from the Fund to compensate commercial fishermen for actual and consequential damages, including resulting economic loss, due to damages to, or loss of, fishing gear by materials, equipment, tools, containers, or other items associated with Outer Continental Shelf oil and gas exploration, development, or production activities. The compensation payable under this section for resulting economic loss shall be an amount equal to 25 per centum of such loss. For purposes of this subsection, the term ‘resulting economic loss’ means the gross <sidenote><p class="indent0 firstIndent0 fontsize8">“Resulting economic loss.”</p></sidenote> income, as estimated by the Secretary, that a commercial fisherman who is eligible for compensation under this section will lose by reason of not being able to engage in fishing, or having to reduce his fishing effort, during the period before the damaged or lost fishing gear concerned is repaired or replaced and available for use.”.</content></paragraph></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <chapeau>Paragraph (2) is amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>any area account established under this title—</quotedText>” and inserting in lieu thereof “<quotedText>the Fund—</quotedText>”,</content></subparagraph>
<page identifier="/us/stat/96/145">96 STAT. 145</page>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out subparagraphs (A) and (E),</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>by redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <content>by inserting “<quotedText>and</quotedText>” after the semicolon in subparagraph (C) (as so redesignated),</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">(E)</num> <content>by redesignating subparagraph (F) as subparagraph (D), and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="F">(F)</num> <content>by striking out “<quotedText>or will receive</quotedText>” in subparagraph (D) (as so redesignated) and inserting in lieu thereof “<quotedText>received, or will receive,</quotedText>”.</content></subparagraph>
</paragraph>
</section>
<section class="firstIndent0 fontsize10"><num value="4">SEC. 4.</num> <heading>BURDEN OF PROOF.</heading>
<chapeau>Section 404 of such amendments of 1978 (43 U.S.C. 1844) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by amending the matter appearing before paragraph (1) to read as follows: “<quotedText>With respect to any claim for damages filed under this title, there shall be a presumption that such damages were due to activities related to oil and gas exploration, development, or production if the claimant establishes that—</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out “<quotedText>five days after the date on which such damages were discovered;</quotedText>” in paragraph (2) and inserting in lieu thereof “<quotedText>fifteen days after the date on which the vessel first returns to a port after discovering such damages;</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by amending paragraph (3) to read as follows: “<quotedText>there was no record on the latest nautical charts or Notice to Mariners in effect at least 15 days prior to the date such damages were sustained that such material, equipment, tool, container, or other item existed where such damages occurred, except that in the case of damages caused by a pipeline, the presumption established by this section shall obtain whether or not there was any such record of the pipeline on the damage date; and</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent0 fontsize10"><num value="5">SEC. 5.</num> <heading>CLAIMS PROCEDURE.</heading>
<chapeau>Section 405 of such amendments of 1978 (43 U.S.C. 1845) is amended as follows:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>Subsection (b) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Upon receipt of any claim under this section, the Secretary shall transmit a copy of the claim to the Secretary of the Interior and shall take such further action regarding the claim that is required under subsection (d).”.</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>Subsection (c) is amended by striking out “<quotedText>hearing</quotedText>” and inserting in lieu thereof “<quotedText>proceeding</quotedText>”.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>Subsection (d) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Secretary shall, under regulations prescribed pursuant to section 408(a), specify the form and manner in which claims must <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1843">43 USC 1843.</ref></p></sidenote> be filed.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>The Secretary may not accept any claim that does not meet <sidenote><p class="indent0 firstIndent0 fontsize8">Nonacceptance, written notice.</p></sidenote> the filing requirements specified under paragraph (1), and shall give a claimant whose claim is not accepted written notice of the reasons for nonacceptance. Such written notice must be given to the claimant within 30 days after the date on which the claim was filed and if the claimant does not refile an acceptable claim within 30 days after the date of such written notice, the claimant is not eligible for compensation under this title for the damages concerned; except that the Secretary—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>shall in any case involving a good faith effort by the claimant to meet such filing requirements, or</content></subparagraph>
<page identifier="/us/stat/96/146">96 STAT. 146</page>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>may in any case involving extenuating circumstances, accept a claim that does not meet the 30-day refiling requirement.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>The Secretary shall make an initial determination with respect <sidenote><p class="indent0 firstIndent0 fontsize8">Determination review.</p></sidenote> to the claim within 60 days after the day on which the claim is accepted for filing. Within 30 days after the day on which the Secretary issues an initial determination on a claim, the claimant, or any other interested person who submitted evidence relating to the initial determination, may petition the Secretary for a review of that determination.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>If a petition for the review of an initial determination is not filed with the Secretary within the 30-day period provided under subparagraph (A), the initial determination shall thereafter be treated as a final determination by the Secretary on the claim involved.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="C">“(C)</num> <content>If a petition for review of an initial determination is timely filed under subparagraph (A), the Secretary shall allow the petitioner 30 days after the day on which the petition is received to submit written or oral evidence relating to the initial determination. The Secretary shall then undertake such review and, on the basis of such review, issue a final determination no later than the 60th day after the day on which the Secretary received the petition for review of an initial determination.”.</content></subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>Subsection (e) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>If the decision of the Secretary under subsection (d) is in favor of the commercial fisherman filing the claim, the Secretary, as a part of the amount awarded, shall include reasonable claim preparation fees and reasonable attorney’s fees, if any, incurred by the claimant in pursuing the claim.”.</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>Subsection (f) is amended by striking out “<quotedText>hearing examiner</quotedText>” each place it appears therein and inserting in lieu thereof “<quotedText>the Secretary</quotedText>”, and by striking out “<quotedText>hearing</quotedText>” each place it appears therein and inserting in lieu thereof “<quotedText>proceeding</quotedText>”.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>Subsection (g) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <content>Any proceeding conducted with respect to an initial determination on a claim under subsection (d)(3)(A) shall be conducted within such United States judicial district as may be mutually agreeable to the claimant and the Secretary or, if no agreement can be reached, within the United States judicial district in which the home port of the claimant is located.”.</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">(7)</num> <chapeau>Subsection (h) is amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by amending paragraph (1) to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The amount awarded in an initial determination by the Secretary under subsection (d) shall be immediately disbursed, subject to the limitations of this section, by the Secretary if the claimant—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>states in writing that he will not petition for review of the initial determination; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>enters into an agreement with the Secretary to repay to the Secretary all or any part of the amount of the award if, after review under subsection (d)(3)(C) or, if applicable, after judicial review, the amount of the award, or any part thereof, is not sustained.”;</content></subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by adding at the end of paragraph (2) the following new sentence: “<quotedText>Any moneys recovered by the Secretary through subrogation shall be deposited into the Fund.</quotedText>”.</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">(8)</num> <content>Subsection (i) is amended to read as follows:
<page identifier="/us/stat/96/147">96 STAT. 147</page>
<quotedContent>
<subsection class="indent0 fontsize10"><num value="i">“(i)</num> <content>Any claimant or other person who suffers a legal wrong or <sidenote><p class="indent0 firstIndent0 fontsize8">Judicial review.</p></sidenote> who is adversely affected or aggrieved by a final determination of the Secretary under subsection (d), may, no later than 30 days after such determination is made, seek judicial review of the determination in the United States district court for such United States judicial district as may be mutually agreeable to the parties concerned or, if no agreement can be reached, in the United States district court for the United States judicial district in which is located the home port of the claimant.”.</content></subsection>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent0 fontsize10"><num value="6">SEC. 6.</num> <heading>SURVEY OF OBSTRUCTIONS.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <content>Section 407 of the Outer Continental Shelf Lands Act Amendments <sidenote><p class="indent0 firstIndent0 fontsize8">Repeal.</p></sidenote> of 1978 (43 U.S.C. 1847) is repealed.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The table of contents of the Outer Continental Shelf Lands Act Amendments of 1978 is amended by striking:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“1847.</designator> <label>Survey of obstructions on the Outer Continental Shelf.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10"><num value="7">SEC. 7.</num> <heading>REGULATIONS IMPLEMENTING THIS ACT.</heading>
<content>Section 403(a)(1) of the Outer Continental Shelf Lands Act Amendments <sidenote><p class="indent0 firstIndent0 fontsize8">Publication in Federal Register.</p></sidenote> of 1978 (43 U.S.C. 1843(a)(1)) is amended by striking out “<quotedText>claims; and</quotedText>” and inserting in lieu thereof “<quotedText>claims (except that, notwithstanding any other provision of law, final regulations implementing the 1981 amendments to this title shall be published in the Federal Register within 120 days after the date of the enactment of such amendments); and</quotedText>”.</content>
</section>
<section class="firstIndent0 fontsize10"><num value="8">SEC. 8.</num> <heading>TECHNICAL AMENDMENT.</heading>
<content>Section 401(3)(B) of the Outer Continental Shelf Lands Act Amendments of 1978 (43 U.S.C. 1841(3)(B)) is amended by striking out “<quotedText>at sea</quotedText>”.</content>
</section>
<section class="firstIndent0 fontsize10"><num value="9">SEC. 9.</num> <heading>EFFECTIVE DATE.</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1841">43 USC 1841</ref> note.</p></sidenote>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <content>Except as provided for in subsection (b), the amendments made by this Act shall apply with respect to claims for damages that are filed, on or after the date of the enactment of this Act, with the Secretary of Commerce under section 405(a) of the Outer Continental Shelf Lands Act Amendments of 1978.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1845">43 USC 1845.</ref></p></sidenote></content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>Any commercial fisherman who filed a claim with the Secretary of Commerce for compensation under title IV of such amendments of 1978 before the date of the enactment of this Act <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1841">43 USC 1841.</ref></p></sidenote> may, if no decision on such claim was rendered under section 405(d) of such title IV before such date of enactment, refile such claim with <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 145.</p></sidenote> the Secretary if the claimant notifies the Secretary in writing within thirty days after notification under paragraph (2) of his eligibility to refile the claim that he intends to so refile. If timely notification of intent to refile is made under the preceding sentence, any action pending with respect to the original claim shall be suspended pending the refiling of the claim under paragraph (2) and, if such refiling is timely made, such action shall be vacated.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The Secretary shall notify each claimant eligible to refile a claim under paragraph (1) of such eligibility within 10 days after the date of enactment of this Act.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>A claim for which notification on intent to refile was timely made under paragraph (1) must be refiled with the Secretary within the thirty-day period after the date on which the regulations promulgated to implement the amendments made by this Act become <page identifier="/us/stat/96/148">96 STAT. 148</page> final or action shall be resumed with respect to such claim without regard to the amendments made by this Act.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>The amendments made by this Act shall apply with respect to any claim that is refiled on a timely basis under paragraph (3).</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10"><num value="10">SEC. 10.</num> <heading>GOVERNING INTERNATIONAL FISHERY AGREEMENTS.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <chapeau>Section 2 of the Fishery Conservation Zone Transition Act (16 U.S.C. 1823 note) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>(a)</quotedText>” immediately before “<quotedText>Notwithstanding</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Notwithstanding such section 203—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1823">16 USC 1823.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the governing international fishery agreement referred to in subsection (a)(5), as extended until July 1, 1983 pursuant to the Diplomatic Notes referred to in the message to the Congress from the President of the United States dated May 11, 1982, is hereby approved by the Congress as a governing international fishery agreement for the purposes of such Act of 1976;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the governing international fishery agreement between the American Institute in Taiwan and the Coordination Council for North American Affairs, as contained in the message to the House of Representatives and the Senate from the Secretary of State dated June 15, 2022, is hereby approved by the Congress as a governing international fishery agreement for the purposes of the Act of 1976; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>the governing international fishery agreement referred to in subsection (a)(6), as extended until July 1, 1983 pursuant to the Diplomatic Notes referred to in the message to the Congress from the President of the United States dated June 21, 1982, is hereby approved by the Congress as a governing international fishery agreement for the purposes of such Act of 1976.</content></paragraph>
<continuation class="indent0 fontsize10">Each such governing international fishery agreement shall enter into force and effect with respect to the United States on July 1, 1982.”.</continuation>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Notwithstanding any provision of the Act entitled “An Act for <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1823">16 USC 1823</ref> note.</p></sidenote> the conservation and management of the fisheries, and for other purposes”, dated April 13, 1976 (16 U.S.C. 1801 et seq.), the governing international fishery agreements referred to in section 2(a) (9) and (10) of the Fishery Conservation Zone Transition Act shall be <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1823">16 USC 1823</ref> note.</p></sidenote> extended, and shall be in force and effect with respect to the United States, for the period of time ending on—</chapeau>
<page identifier="/us/stat/96/149">96 STAT. 149</page>
<paragraph class="indent0 fontsize10"><num value="1">(1)</num> <content>the deadline for completion of Congressional review, pursuant to section 203(a) of such 1976 Act, of any new governing <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1823">16 USC 1823</ref> note.</p></sidenote> international fishery agreement signed, on or before July 31, 1982, by the United States and the respective foreign government that is a party to the agreement in question; or</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>July 31, 1982, if the United States and the respective foreign government that is a party to the agreement in question fail to sign a new governing international fishery agreement on or before that date.</content></paragraph>
</subsection>
</section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/3816">H.R. 3816</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/354">97–354</ref> (<committee>Comm. on Merchant Marine and Fisheries</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): June 23, considered and passed Senate, amended.</p>
<p class="indentUp6 firstIndent-1">June 24, House concurred in Senate amendments with an amendment.</p>
<p class="indentUp6 firstIndent-1">June 29, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–213: Granting the consent of the Congress to an interstate compact between the States of Mississippi and Louisiana establishing a commission to study the feasibility of rapid rail transit service between the two States.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>213</docNumber>
<citableAs>Public Law 97–213</citableAs>
<citableAs>96 Stat. 150</citableAs>
<approvedDate>1982-06-30</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/150">96 STAT. 150</page>
<dc:type>Public Law</dc:type> <docNumber>97–213</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>Granting the consent of the Congress to an interstate compact between the States of Mississippi and Louisiana establishing a commission to study the feasibility of rapid rail transit service between the two States.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-06-30">June 30, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/4903">H.R. 4903</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the Congress <sidenote><p class="indent0 firstIndent0 fontsize8">Mississippi-Louisiana Rapid Rail Transit Compact.</p> <p class="indent0 firstIndent0 fontsize8">Congressional consent.</p></sidenote> consents to the compact entered into between the States of Mississippi and Louisiana establishing a commission to study the feasibility of providing rapid rail transit service between the two States, which compact was approved on April 23, 1981, by the State of Mississippi, and was approved on July 15, 1980, and approved as amended on July 7, 1981, by the State of Louisiana. Such compact is as follows:
<quotedContent>
<heading class="centered"><inline class="smallCaps">“Mississippi-Louisiana Rapid Rail Transit Compact</inline></heading>
<article>
<num value="I"><inline class="centered smallCaps">“Article I</inline></num>
<content>“The purpose of this compact is to study the feasibility of rapid rail transit service between the States of Mississippi and Louisiana and to establish a joint interstate commission to assist in this effort.</content>
</article>
<article><num value="II"><inline class="centered smallCaps">“Article II</inline></num><br/>
<content>“This compact shall become effective immediately as to the States <sidenote><p class="indent0 firstIndent0 fontsize8">Ratification.</p></sidenote> ratifying it whenever the States of Louisiana and Mississippi have ratified it and Congress has given consent thereto. Any State not mentioned in this article which is contiguous with any member State may become a party to this compact, subject to approval by the legislature of each of the member States.</content>
</article>
<article><num value="III"><inline class="centered smallCaps">“Article III</inline></num>
<content>“The States which are parties to this compact (hereinafter <sidenote><p class="indent0 firstIndent0 fontsize8">Mississippi-Louisiana Rapid Rail Transit Commission.</p> <p class="indent0 firstIndent0 fontsize8">Establishment.</p> <p class="indent0 firstIndent0 fontsize8">Membership.</p></sidenote> referred to as ‘party States’) do hereby establish and create a joint agency which shall be known as the Mississippi-Louisiana Rapid Rail Transit Commission (hereinafter referred to as the ‘commission’). The membership of such commission shall consist of the Governor of each party State, one representative each from the Mississippi Energy and Transportation Board, or its successor, and the Office of Aviation and Public Transportation of the Louisiana Department of Transportation and Development, or its successor, and five other citizens of each party State to be appointed by the Governor thereof. The appointive members of the commission shall serve for terms of four years each. Vacancies on the commission<sidenote><p class="indent0 firstIndent0 fontsize8">Vacancies.</p> <p class="indent0 firstIndent0 fontsize8">Expenses.</p></sidenote> shall be filled by appointment by the Governor for the unexpired portion of the term. The members of the commission shall not be compensated for service on the commission, but each of the appointed members shall be entitled to actual and reasonable <page identifier="/us/stat/96/151">96 STAT. 151</page> expenses incurred in attending meetings or incurred otherwise in the performance of his duties as a member of the commission. The members of the commission shall hold regular quarterly meetings and such special meetings as its business may require. They shall choose annually a chairman and vice chairman from among their members, and the chairmanship shall rotate each year among the party States in order of their acceptance of this compact. The commission shall adopt rules and regulations for the transaction of its business and a record shall be kept of all its business. It shall be the duty of the commission to study the feasibility of providing interstate rapid rail transit service between the party States. Toward this end, the commission shall have power to hold hearings; <sidenote><p class="indent0 firstIndent0 fontsize8">Hearings.</p></sidenote> to conduct studies and surveys of all problems, benefits, and other matters associated with such service, and to make reports thereon; to acquire, by gift, grant, or otherwise, from local, State, Federal, or private sources such money or property as may be provided for the proper performance of their function, and to hold and dispose of same; to cooperate with other public or private groups, whether local, State, regional, or national, having an interest in such service; to formulate and execute plans and policies for emphasizing the purpose of this compact before the Congress of the United States and other appropriate officers and agencies of the United States; and to exercise such other powers as may be appropriate to enable it to accomplish its functions and duties and to carry out the purposes of this compact.</content>
</article>
<article><num value="IV"><inline class="centered smallCaps">“Article IV</inline></num>
<content>“Each party State agrees that its legislature may, in its discretion, <sidenote><p class="indent0 firstIndent0 fontsize8">Funds.</p></sidenote> from time to time make available and pay over to the commission funds for the establishment and operation of the commission. The contribution of each party State shall be in equal amounts, if possible, but nothing in this article shall be construed as binding the legislature of either State to make an appropriation of a set amount of funds at any particular time.</content>
</article>
<article><num value="V"><inline class="centered smallCaps">“Article V</inline></num>
<content>“Nothing in this compact shall be construed so as to conflict with any existing statute, or to limit the powers of any party State, or to repeal or prevent legislation, or to affect any existing or future cooperative arrangement or relationship between any Federal agency and a party State.</content>
</article>
<article><num value="VI"><inline class="centered smallCaps">“Article VI</inline></num>
<paragraph class="indent0 firstIndent1 fontsize10"><num value="1">“(1)</num> <content>This compact shall continue in force and remain binding upon <sidenote><p class="indent0 firstIndent0 fontsize8">Withdrawal.</p></sidenote> each party State until the legislature or Governor of each or either State takes action to withdraw therefrom. However, any such withdrawal shall not become effective until six months after the date of the action taken by the legislature or Governor. Notice of such action shall be given to the other party State or States by the Secretary of State of the party State which takes such action.</content></paragraph>
<paragraph class="indent0 firstIndent1 fontsize10"><num value="2">“(2)</num> <content>There is hereby granted to the Governor, to the members <sidenote><p class="indent0 firstIndent0 fontsize8">Powers.</p></sidenote> of the commission for Louisiana, and to the compact administrator all the powers provided for in this compact and in this section. All officers of the State of Mississippi/Louisiana are hereby authorized and directed to do all things falling within their respective jurisdic-<page identifier="/us/stat/96/152">96 STAT. 152</page>tions which are necessary or incidental to carrying out the purpose of the compact.”.</content></paragraph>
</article>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">Nothing contained in the compact described in the first section of this Act shall be construed as impairing or in any manner affecting any right or jurisdiction of the United States in or over the region which forms the subject of the compact.</content>
</section>
<section class="firstIndent1 fontsize10"><num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">The right to alter, amend, or repeal this Act is expressly reserved.</content>
</section>
<action>
<actionDescription>Approved June 30, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4903">H.R. 4903</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/584">97–584</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 7, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 24, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–214: To amend title 10, United States Code, to revise and codify the permanent provisions of law relating to military construction and military family housing.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>214</docNumber>
<citableAs>Public Law 97–214</citableAs>
<citableAs>96 Stat. 153</citableAs>
<approvedDate>1982-07-12</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/153">96 STAT. 153</page>
<dc:type>Public Law</dc:type> <docNumber>97–214</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 10, United States Code, to revise and codify the permanent provisions of law relating to military construction and military family housing.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-12">July 12, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6451">H.R. 6451</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula> <sidenote><p class="indent0 firstIndent0 fontsize8">Military Construction Codification Act.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2801">10 USC 2801</ref> note.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">This Act may be cited as the “<shortTitle role="act">Military Construction Codification Act</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">enactment of military construction chapter in title 10 and transfer of related provisions into that chapter.</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Title 10, United States Code, is amended by adding at the end of subtitle A the following new chapter:
<quotedContent>
<chapter>
<num value="169">“CHAPTER 169—</num><heading>MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING</heading>
<toc>
<referenceItem role="subchapter"><designator>“Subchapter</designator> <target>Sec.</target></referenceItem>
<referenceItem role="subchapter"><designator>“I.</designator> <label>Military Construction</label> <target leaderChar="." leaderAlign="left">2801</target></referenceItem>
<referenceItem role="subchapter"><designator>“II.</designator> <label>Military Family Housing</label> <target leaderChar="." leaderAlign="left">2821</target></referenceItem>
<referenceItem role="subchapter"><designator>“III.</designator> <label>Administration of Military Construction and Military Family Housing</label> <target leaderChar="." leaderAlign="left">2851</target></referenceItem>
</toc>
<subchapter>
<num value="I">“SUBCHAPTER I—</num><heading>MILITARY CONSTRUCTION</heading>
<toc>
<referenceItem role="section"><designator>“Sec.</designator></referenceItem>
<referenceItem role="section"><designator>“2801.</designator> <label>Scope of chapter; definitions.</label></referenceItem>
<referenceItem role="section"><designator>“2802.</designator> <label>Military construction projects.</label></referenceItem>
<referenceItem role="section"><designator>“2803.</designator> <label>Emergency construction.</label></referenceItem>
<referenceItem role="section"><designator>“2804.</designator> <label>Contingency construction.</label></referenceItem>
<referenceItem role="section"><designator>“2805.</designator> <label>Unspecified minor construction.</label></referenceItem>
<referenceItem role="section"><designator>“2806.</designator> <label>Contributions for North Atlantic Treaty Organization Infrastructure.</label></referenceItem>
<referenceItem role="section"><designator>“2807.</designator> <label>Architectural and engineering services and construction design.</label></referenceItem>
<referenceItem role="section"><designator>“2808.</designator> <label>Construction authority in the event of a declaration of war or national emergency.</label></referenceItem>
</toc>
<section class="firstIndent0 fontsize10">
<num value="2801">“§ 2801.</num> <heading>Scope of chapter; definitions</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The term ‘military construction’ as used in this chapter or any other provision of law includes any construction, development, conversion, or extension of any kind carried out with respect to a military installation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>A military construction project includes all military construction work, or any contribution authorized by this chapter, necessary to produce a complete and usable facility or a complete and usable improvement to an existing facility (or to produce such portion of a complete and usable facility or improvement as is specifically authorized by law).</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <chapeau>In this chapter:</chapeau>
<page identifier="/us/stat/96/154">96 STAT. 154</page>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>‘Facility’ means a building, structure, or other improvement to real property.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>‘Military installation’ means a base, camp, post, station, yard, center, or other activity under the jurisdiction of the Secretary of a military department or, in the case of an activity in a foreign country, under the operational control of the Secretary of a military department or the Secretary of Defense.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>‘Secretary concerned’ includes the Secretary of Defense with respect to matters concerning the defense agencies.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>‘Appropriate committees of Congress’ means the Committees on Armed Services and on Appropriations of the Senate and House of Representatives.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>This chapter does not apply to the Coast Guard or to civil works projects of the Army Corps of Engineers.</content></subsection>
</section>
<section class="firstIndent0 fontsize10"><num value="2802">“§ 2802.</num> <heading>Military construction projects</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense and the Secretaries of the military departments may carry out such military construction projects as are authorized by law.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Authority provided by law to carry out a military construction project includes authority for—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>surveys and site preparation;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>acquisition, conversion, rehabilitation, and installation of facilities;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>acquisition and installation of equipment and appurtenances integral to the project;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>acquisition and installation of supporting facilities (including utilities) and appurtenances incident to the project; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>planning, supervision, administration, and overhead incident to the project.</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2803">“§ 2803.</num> <heading>Emergency construction</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Subject to subsections (b) and (c), the Secretary concerned may carry out a military construction project not otherwise authorized by law if the Secretary determines (1) that the project is vital to the national security, and (2) that the requirement for the project is so urgent that deferral of the project for inclusion in the next Military Construction Authorization Act would be inconsistent with national security.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>When a decision is made to carry out a military construction <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> project under this section, the Secretary concerned shall submit a report in writing to the appropriate committees of Congress on that decision. Each such report shall include (1) the justification for the project and the current estimate of the cost of the project, (2) the justification for carrying out the project under this section, and (3) a statement of the source of the funds to be used to carry out the project. The project may then be carried out only after the end of the 21-day period beginning on the date the notification is received by such committees, or after each such committee has approved the project, if the committees approve the project before the end of that period.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The maximum amount that the Secretary concerned may obligate in any fiscal year under this section is $30,000,000.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>A project carried out under this section shall be carried out within the total amount of funds appropriated for military construction that have not been obligated.</content></paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/155">96 STAT. 155</page>
<section class="firstIndent0 fontsize10">
<num value="2804">“§ 2804.</num> <heading>Contingency construction</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Within the amount appropriated for such purpose, the Secretary of Defense may carry out a military construction project not otherwise authorized by law, or may authorize the Secretary of a military department to carry out such a project, if the Secretary of Defense determines that deferral of the project for inclusion in the next Military Construction Authorization Act would be inconsistent with national security or national interest.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>When a decision is made to carry out a military construction project under this section, the Secretary of Defense shall submit a report in writing to the appropriate committees of Congress on that decision. Each such report shall include (1) the justification for the <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> project and the current estimate of the cost of the project, and (2) the justification for carrying out the project under this section. The project may then be carried out only after the end of the 21-day period beginning on the date the notification is received by such committees, or after each such committee has approved the project, if the committees approve the project before the end of that period.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2805">“§ 2805.</num> <heading>Unspecified minor construction</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Within the amount authorized by law for such purpose, the Secretary concerned may carry out minor military construction projects not otherwise authorized by law. A minor military construction project is a military construction project (1) that is for a single undertaking at a military installation, and (2) that has an approved cost equal to or less than the amount specified by law as the maximum amount for a minor military construction project.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>A minor military construction project costing more than 50 percent of the amount specified by law as the maximum amount for a minor military construction project may not be carried out under this section unless approved in advance by the Secretary concerned.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>When a decision is made to carry out a minor military <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> construction project to which paragraph (1) is applicable, the Secretary concerned shall notify in writing the appropriate committees of Congress of that decision, of the justification for the project, and of the estimated cost of the project. The project may then be carried out only (A) after the end of the 21-day period beginning on the date the notification is received by the committees, or (B) after each such committee approves the project, if the committees approve the project before the end of that period.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>A project for the relocation of any activity from one installation to another that involves 25 or more full-time civilian employees of the Department of Defense but that is not subject to paragraph (1) may not be carried out under the authority of this section until the appropriate committees of Congress have been notified by the Secretary concerned of the intent to carry out such relocation under the authority of this section.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Only funds authorized for minor construction projects may be used to accomplish unspecified minor construction projects, except that the Secretary concerned may spend from appropriations available for operation and maintenance amounts necessary to carry out an unspecified military construction project costing not more than 20 percent of the amount specified by law as the maximum amount for a minor military construction project.</content></subsection>
<page identifier="/us/stat/96/156">96 STAT. 156</page>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Military family housing projects for construction of new housing units may not be carried out under the authority of this section.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2806">“§ 2806.</num> <heading>Contributions for North Atlantic Treaty Organization Infrastructure</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Within amounts authorized by law for such purpose, the Secretary of Defense may make contributions for the United States share of the cost of multilateral programs for the acquisition and construction of military facilities and installations (including international military headquarters) for the collective defense of the North Atlantic Treaty Area.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Funds may not be obligated or expended in connection with the North Atlantic Treaty Organization Infrastructure program in any year unless such funds have been authorized by law for such program.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary may make contributions in excess of the amount appropriated for contribution under subsection (a) if the amount of the contribution in excess of that amount does not exceed 200 percent of the amount specified by law as the maximum amount for a minor military construction project.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>If the Secretary determines that the amount appropriated <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> for contribution under subsection (a) in any fiscal year must be exceeded by more than the amount authorized under paragraph (1), the Secretary may make contributions in excess of such amount, but not in excess of 125 percent of the amount appropriated (A) after submitting a report in writing to the appropriate committees of Congress on such increase, including a statement of the reasons for the increase and a statement of the source of the funds to be used for the increase, and (B) after either a period of 21 days has elapsed from the date of receipt of the report or after each such committee has indicated approval of the increased contribution.</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2807">“§ 2807.</num> <heading>Architectural and engineering services and construction design</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Within amounts appropriated for such purposes, the Secretary concerned may obtain architectural and engineering services and may carry out construction design in connection with military construction projects not otherwise authorized by law. Amounts available for such purposes may be used for construction management of projects that are funded by foreign governments directly or through international organizations and for which elements of the armed forces of the United States are the primary user.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>In the case of architectural and engineering services and <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> construction design to be undertaken under subsection (a) for which the estimated cost exceeds the maximum amount specified by law for the purposes of this section, the Secretary concerned shall notify the appropriate committees of Congress of the scope of the proposed project and the estimated cost of such services not less than 21 days before the initial obligation of funds for such services.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>If the Secretary concerned determines that the amount <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> authorized for activities under subsection (a) in any fiscal year must be increased the Secretary may proceed with activities at such higher level (1) after submitting a report in writing to the appropriate committees of Congress on such increase, including a statement of the reasons for the increase and a statement of the source of funds to be used for the increase, and (2) after either a period of 21 <page identifier="/us/stat/96/157">96 STAT. 157</page> days has elapsed from the date of receipt of the report or after each such committee has indicated approval of the increased level of activity.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2808">“§ 2808.</num> <heading>Construction authority in the event of a declaration of war or national emergency</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>In the event of a declaration of war or the declaration by the President of a national emergency in accordance with the National Emergencies Act (50 U.S.C. 1601 et seq.) that requires use of the armed forces, the Secretary of Defense, without regard to any other provision of law, may undertake military construction projects, and may authorize the Secretaries of the military departments to undertake military construction projects, not otherwise authorized by law that are necessary to support such use of the armed forces. Such projects may be undertaken only within the total amount of funds that have been appropriated for military construction, including funds appropriated for family housing, that have not been obligated.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>When a decision is made to undertake military construction <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> projects authorized by this section, the Secretary of Defense shall notify the appropriate committees of Congress of the decision and of the estimated cost of the construction projects, including the cost of any real estate action pertaining to those construction projects.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The authority described in subsection (a) shall terminate with <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> respect to any war or national emergency at the end of the war or national emergency.</content></subsection>
</section>
</subchapter>
<subchapter>
<num value="II">“SUBCHAPTER II—</num><heading>MILITARY FAMILY HOUSING</heading>
<toc>
<referenceItem role="section"><designator>“Sec.</designator></referenceItem>
<referenceItem role="section"><designator>“2821.</designator> <label>Requirement for authorization of appropriations for construction and acquisition of military family housing.</label></referenceItem>
<referenceItem role="section"><designator>“2822.</designator> <label>Requirement for authorization of number of family housing units.</label></referenceItem>
<referenceItem role="section"><designator>“2823.</designator> <label>Determination of availability of suitable alternative housing for acquisition in lieu of construction of new family housing.</label></referenceItem>
<referenceItem role="section"><designator>“2824.</designator> <label>Authorization for acquisition of existing family housing in lieu of construction.</label></referenceItem>
<referenceItem role="section"><designator>“2825.</designator> <label>Improvements to family housing units.</label></referenceItem>
<referenceItem role="section"><designator>“2826.</designator> <label>Limitations on space by pay grade.</label></referenceItem>
<referenceItem role="section"><designator>“2827.</designator> <label>Relocation of military family housing units.</label></referenceItem>
<referenceItem role="section"><designator>“2828.</designator> <label>Leasing of military family housing.</label></referenceItem>
<referenceItem role="section"><designator>“2829.</designator> <label>Multi-year contracts for supplies and services.</label></referenceItem>
<referenceItem role="section"><designator>“2830.</designator> <label>Occupancy of substandard family housing units.</label></referenceItem>
<referenceItem role="section"><designator>“2831.</designator> <label>Military family housing management account.</label></referenceItem>
<referenceItem role="section"><designator>“2832.</designator> <label>Homeowners assistance program.</label></referenceItem>
</toc>
<section class="firstIndent0 fontsize10">
<num value="2821">“§ 2821.</num> <heading>Requirement for authorization of appropriations for construction and acquisition of military family housing</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Except as provided in subsection (b), funds may not be appropriated for the construction, acquisition, leasing, addition, extension, expansion, alteration, relocation, or operation and maintenance of family housing under the jurisdiction of the Department of Defense unless the appropriation of such funds has been authorized by law.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>In addition to the funds authorized to be appropriated by law <sidenote><p class="indent0 firstIndent0 fontsize8">Additional authorization.</p></sidenote> in any fiscal year for the purposes described in subsection (a), there are authorized to be appropriated such additional sums as may be necessary for increases in salary, pay, retirement, and other employee benefits authorized by law for civilian employees of the Department of Defense whose compensation is provided for by funds appropriated for the purposes described in such paragraph.</content></subsection>
<page identifier="/us/stat/96/158">96 STAT. 158</page>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Amounts authorized by law for construction of military family housing units include amounts for (1) site preparation (including demolition), (2) installation of utilities, (3) ancillary supporting facilities, (4) shades, screens, ranges, refrigerators, and all other equipment and fixtures installed in such units, and (5) construction supervision, inspection, and overhead.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2822">“§ 2822.</num> <heading>Requirement for authorization of number of family housing units</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Except as otherwise provided in subsection (b) or as otherwise authorized by law, the Secretary concerned may not construct or acquire military family housing units unless the number of units to be constructed or acquired has been specifically authorized by law.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Subsection (a) does not apply to the following:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>Housing units acquired under section 404 of the Housing Amendments of 1955 (42 U.S.C. 1594a).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>Housing units leased under section 2828 of this title. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 161.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>Housing units acquired under the Homeowners Assistance Program referred to in section 2833 of this title.</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2823">“§ 2823.</num> <heading>Determination of availability of suitable alternative housing for acquisition in lieu of construction of new family housing</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Before entering into a contract for the construction of family housing units authorized by law to be constructed at a location within the United States, the Secretary concerned shall consult in writing with the Secretary of Housing and Urban Development as to the availability of suitable alternative housing at such location. The Secretary of Housing and Urban Development shall advise the Secretary concerned in writing as to the availability of such housing. If the Secretary of Housing and Urban Development does not advise the Secretary concerned as to the availability of such housing within 21 days of the date on which the request for such advice is made, the Secretary concerned may enter into a contract for the proposed construction.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>If the Secretary concerned and the Secretary of Housing and <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> Urban Development disagree with respect to the availability of suitable alternative housing at any location, the Secretary concerned shall notify the appropriate committees of Congress, in writing, of the disagreement, of the Secretary’s decision to proceed with the construction, and of the justification for proceeding with the construction. A contract for construction of family housing units at such location may not then be entered into until the end of the 21-day period beginning on the date such committees receive the notification.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>If the Secretary concerned and the Secretary of Housing and Urban Development agree that suitable alternative housing is available at a location at which military family housing units are authorized to be constructed, the Secretary may not proceed with such construction.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>The Secretary of Defense shall prescribe regulations to define <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> what constitutes suitable alternative housing for the purposes of this section.</content></subsection>
</section>
<page identifier="/us/stat/96/159">96 STAT. 159</page>
<section class="firstIndent0 fontsize10">
<num value="2824">“§ 2824.</num> <heading>Authorization for acquisition of existing family housing in lieu of construction</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>In lieu of constructing any family housing units authorized by law to be constructed, the Secretary concerned may acquire sole interest in existing family housing units that are privately owned or that are held by the Department of Housing and Urban Development, except that in foreign countries the Secretary concerned may acquire less than sole interest in existing family housing units.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>When authority provided by law to construct military family <sidenote><p class="indent0 firstIndent0 fontsize8">Land interests.</p></sidenote> housing units is used to acquire existing family housing units under subsection (a), the authority includes authority to acquire interests in land.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The net floor area of a family housing unit acquired under the authority of this section may not exceed the applicable limitation specified in section 2826 of this title. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Infra.</i></p></sidenote></content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Family housing units may not be acquired under this section through the exercise of eminent domain authority.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2825">“§ 2825.</num> <heading>Improvements to family housing units</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Authority provided by law to improve existing military family housing units and ancillary family housing support facilities is authority to make alterations, additions, expansions, and extensions.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>In this section, ‘improvement’ includes rehabilitation of a <sidenote><p class="indent0 firstIndent0 fontsize8">“Improvement.”</p></sidenote> housing unit and maintenance or repair work to be accomplished concurrently with an improvement project.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Funds may not be expended for the improvement of any <sidenote><p class="indent0 firstIndent0 fontsize8">Limitations.</p></sidenote> single family housing unit, or for the improvement of two or more housing units that are to be converted into or are to be used as a single family housing unit, if the cost per unit of such improvement will exceed an amount specified by law for such purpose multiplied by the area construction cost index as developed by the Department of Defense for the location concerned at the time of contract award.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>In determining the applicability of the limitation contained in paragraph (1), there shall be included as part of the cost of the improvement the cost of repairs undertaken in connection with the improvement and any cost in connection with (A) the furnishing of electricity, gas, water and sewage disposal, (B) the construction or repair of roads and walks, and (C) grading and drainage work.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>This section does not apply to projects authorized for restoration or replacement of housing units that have been damaged or destroyed.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2826">“§ 2826.</num> <heading>Limitations on space by pay grade</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>In the construction, acquisition, and improvement of military family housing units, the following are the space limitations for the applicable numbers of bedrooms permitted for each pay grade:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header" style="font-size:8pt">
<th style="width:60%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Pay grade</b></th>
<th style="width:20%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Number of bedrooms</b></th>
<th style="width:20%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Net floor area (square feet)</b></th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; vertical-align:middle">0–7 and above</td>
<td style="text-align:center; vertical-align:middle">4</td>
<td style="text-align:center; vertical-align:middle">2,100</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:middle">0–6</td>
<td style="text-align:center; vertical-align:middle">4</td>
<td style="text-align:center; vertical-align:middle">1,700</td>
</tr>
<tr>
<td rowspan="2" style="text-align:left; vertical-align:middle">0–4 and 0–5</td>
<td style="text-align:center; vertical-align:middle">4</td>
<td style="text-align:center; vertical-align:middle">1,550</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">3</td>
<td style="text-align:center; vertical-align:middle">1,400</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:middle">0–1 through 0–3; W–1 through W–4; and E–7 through E–9</td>
<td style="text-align:center; vertical-align:middle">5</td>
<td style="text-align:center; vertical-align:middle">1,550</td>
</tr>
</tbody>
</table>
<page identifier="/us/stat/96/160">96 STAT. 160</page>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header" style="font-size:8pt">
<th style="width:60%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Pay grade</b></th>
<th style="width:20%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Number of bedrooms</b></th>
<th style="width:20%; text-align:center; vertical-align:middle; border-top:1px solid black; border-bottom:1px solid black"><b xmlns="http://schemas.gpo.gov/xml/uslm">Net floor area (square feet)</b></th>
</tr>
</thead>
<tbody>
<tr>
<td rowspan="7" style="text-align:left; vertical-align:middle">E–1 through E–6.</td>
<td style="text-align:center; vertical-align:middle">4</td>
<td style="text-align:center; vertical-align:middle">1,450</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">3</td>
<td style="text-align:center; vertical-align:middle">1,350</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">2</td>
<td style="text-align:center; vertical-align:middle">950</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">5</td>
<td style="text-align:center; vertical-align:middle">1,550</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">4</td>
<td style="text-align:center; vertical-align:middle">1,350</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">3</td>
<td style="text-align:center; vertical-align:middle">1,200</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:middle">2</td>
<td style="text-align:center; vertical-align:middle">950</td>
</tr>
</tbody>
</table>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The applicable maximum net floor area prescribed by subsection (a) may be increased by 10 percent for the housing unit of an officer holding a special command position (as designated by the Secretary of Defense), for the housing unit of the commanding officer of a military installation, and for the senior noncommissioned officer of a military installation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The maximum net floor area prescribed by subsection (a) may be increased in any case by 5 percent if the Secretary concerned determines that the increase is in the best interest of the Government (1) to permit award of a turnkey construction contract to the contractor offering the most satisfactory proposal, or (2) to permit purchase, lease, or conversion of housing units. An increase in the maximum net floor area of a housing unit under subsection (b) when combined with an increase in the maximum net floor area of such unit under this subsection may not exceed 10 percent of the otherwise applicable limitation prescribed by subsection (a).</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary concerned may waive the provisions of subsection <sidenote><p class="indent0 firstIndent0 fontsize8">Waiver.</p></sidenote> (a) with respect to a family housing unit leased in a foreign country if a suitable family housing unit within the applicable maximum net floor area prescribed by such subsection cannot be obtained.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Subsection (a) does not apply to family housing units in foreign countries constructed or acquired by the Secretary of State for occupancy by members of the armed forces.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>The maximum net floor areas prescribed by this section apply <sidenote><p class="indent0 firstIndent0 fontsize8">Civilian personnel.</p></sidenote> to family housing provided to civilian personnel based upon civilian pay scale comparability with military pay grades, as determined by the Secretary of Defense.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>In this section, ‘net floor area’ means the total number of <sidenote><p class="indent0 firstIndent0 fontsize8">“Net floor area.”</p></sidenote> square feet of the floor space inside the exterior walls of a structure, excluding the floor area of an unfinished basement, an unfinished attic, a utility space, a garage, a carport, an open or insect-screened porch, a stairwell, and any space used for a solar-energy system.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2827">“§ 2827.</num> <heading>Relocation of military family housing units</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Subject to subsection (b), the Secretary concerned may relocate existing military family housing units from any location where the number of such units exceeds requirements for military family housing to any military installation where there is a housing shortage.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>A contract to carry out a relocation of military family housing <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressionalcommittees.</p></sidenote> units under subsection (a) may not be awarded until (1) the Secretary concerned has notified the appropriate committees of Congress of the proposed new locations of the housing units to be relocated and the estimated cost of and source of funds for the relocation, and <page identifier="/us/stat/96/161">96 STAT. 161</page> (2) a period of 21 days has elapsed after the notification has been received by those committees.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2828">“§ 2828.</num> <heading>Leasing of military family housing</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Subject to paragraph (2), the Secretary of the military department concerned may lease housing facilities at or near a military installation in the United States, Puerto Rico, or Guam for assignment, without rental charge, as family housing to members of the Armed Forces and for assignment, with fair market rental charge, as family housing to civilian employees of the Department of Defense stationed at such installation.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>A lease may only be made under paragraph (1) if the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Conditions.</p></sidenote> concerned finds that there is a shortage of adequate housing at or near such military installation and that—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the requirement for such housing is temporary;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>leasing would be more cost effective than construction or acquisition of new housing;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>family housing is required for personnel attending service school academic courses on permanent change of station orders;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">“(D)</num> <content>construction of family housing at such installation has been authorized by law but is not yet completed; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">“(E)</num> <content>a military construction authorization bill pending in Congress includes a request for authorization of construction of family housing at such installation.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Not more than 10,000 family housing units may be leased at any one time under subsection (a).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Except as provided in paragraph (3), expenditures for the rental of housing units under subsection (a) (including the cost of utilities, maintenance, and operation) may not exceed the amount specified by law as the maximum annual domestic family housing unit lease amount.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>Not more than 500 housing units may be leased under subsection (a) for which the expenditure for the rental of such units (including the cost of utilities, maintenance, and operation) exceeds the maximum annual domestic family housing unit lease amount but does not exceed 120 percent of that amount.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <chapeau>The Secretary concerned may lease housing facilities in foreign <sidenote><p class="indent0 firstIndent0 fontsize8">Foreign housing facilities; conditions.</p></sidenote> countries for assignment, without rental charge, as family housing to members of the Armed Forces and for assignment, with or without rental charge, as family housing to civilian employees of the Department of Defense—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>under circumstances specified in clause (A), (B), (D), or (E) of subsection (a)(2);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>for incumbents of special command positions (as determined by the Secretary of Defense);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>in countries where excessive costs of housing or other lease terms would cause undue hardship on Department of Defense personnel; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>in countries that prohibit leases by individual military or civilian personnel of the United States.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Leases of housing units in foreign countries under subsection <sidenote><p class="indent0 firstIndent0 fontsize8">Leasing period, limitation.</p></sidenote> (c) for assignment as family housing may be for any period not in excess of ten years, and the costs of such leases for any year may be paid out of annual appropriations for that year.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Expenditures for the rental of family housing in foreign <sidenote><p class="indent0 firstIndent0 fontsize8">Maximum letise amount.</p></sidenote> countries (including the costs of utilities, maintenance, and oper-<page identifier="/us/stat/96/162">96 STAT. 162</page>ation) may not exceed the amount specified by law as the maximum annual foreign family housing unit lease amount. That maximum <sidenote><p class="indent0 firstIndent0 fontsize8">Waiver.</p></sidenote> lease amount may be waived by Secretary concerned with respect to not more than a total of 200 such units that are leased for incumbents of special positions or for personnel assigned to Defense Attache Offices or that are leased in countries where excessive costs of housing would cause undue hardship on Department of Defense personnel.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>The maximum number of family housing units that may be leased in foreign countries under this section at any one time shall be specified by law.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>A lease for family housing facilities, or for real property <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> related to family housing facilities, in a foreign country for which the average estimated annual rental during the term of the lease exceeds the amount specified by law for such purpose may not be made under this section until (1) the Secretary concerned provides to the appropriate committees of Congress written notification of the facts concerning the proposed lease, and (2) a period of 21 days elapses after the notification is received by those committees.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2829">“§ 2829.</num> <heading>Multi-year contracts for supplies and services</heading>
<content>“The Secretary concerned may make contracts for periods of up to four years for supplies and services for the management, maintenance, and operation of military family housing and may pay the costs of such contracts for each year out of annual appropriations for that year.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2830">“§ 2830.</num> <heading>Occupancy of substandard family housing units</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">A member of the uniformed services with dependents may, without loss of the member’s basic allowance for quarters, occupy a substandard family housing unit under the jurisdiction of the Secretary of a military department.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Occupancy of a family housing unit under paragraph (1) shall be subject to a charge against the member’s basic allowance for quarters in the amount of the fair rental value of the housing unit. However, such a charge may not be made in an amount in excess of 75 percent of the amount of such allowance.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Subject to regulations prescribed by the Secretary of Defense, the Secretary of a military department may lease substandard family housing units to members of any of the uniformed services for occupancy by such members.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>In this section, ‘uniformed services’ means the armed forces <sidenote><p class="indent0 firstIndent0 fontsize8">“Uniformed services.”</p></sidenote> and the commissioned corps of the Public Health Service and of the National Oceanic and Atmospheric Administration.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2831">“§ 2831.</num> <heading>Military family housing management account</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>There is on the books of the Treasury an account known as the Department of Defense Military Family Housing Management Account (hereinafter in this section referred to as the ‘account’). The account shall be used for the management and administration of funds appropriated or otherwise made available to the Department of Defense for military family housing programs.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>The account shall be administered as a single account. There <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p></sidenote> shall be transferred into the account—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>appropriations made for the purpose of, or which are available for, the payment of costs arising in connection with the construction, acquisition, leasing, relocation, operation and <page identifier="/us/stat/96/163">96 STAT. 163</page> maintenance, and disposal of military family housing, including the cost of principal and interest charges, and insurance premiums, arising in connection with the acquisition of such housing, and mortgage insurance premiums payable under section 222(c) of the National Housing Act (12 U.S.C. 1715m(c));</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>proceeds from the rental of family housing and mobile home facilities under the control of a military department, reimbursements from the occupants of such facilities for services rendered (including utility costs), funds obtained from individuals as a result of losses, damages, or destruction to such facilities caused by the abuse or negligence of such individuals, and reimbursements from other Government agencies for expenditures from the account; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>proceeds of the handling and the disposal of family housing of a military department (including related land and improvements), whether carried out by a military department or any other Federal agency, but less those expenses payable pursuant to section 204(b) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 485(b)).</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Amounts in the account shall remain available until spent.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>The Secretary concerned may make obligations against the account, in such amounts as may be specified from time to time in appropriation Acts, for the purpose of defraying, in the manner and to the extent authorized by law, the costs referred to in subsection (b).</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2832">“§ 2832.</num> <heading>Homeowners assistance program</heading>
<content>“The Secretary of Defense may exercise the authority provided in section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3374).</content>
</section>
</subchapter>
<subchapter>
<num value="III">“SUBCHAPTER III—</num><heading>ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING</heading>
<toc>
<referenceItem role="section"><designator>“Sec.</designator></referenceItem>
<referenceItem role="section"><designator>“2851.</designator> <label>Supervision of military construction projects.</label></referenceItem>
<referenceItem role="section"><designator>“2852.</designator> <label>Military construction projects: waiver of certain restrictions.</label></referenceItem>
<referenceItem role="section"><designator>“2853.</designator> <label>Authorized cost variations.</label></referenceItem>
<referenceItem role="section"><designator>“2854.</designator> <label>Restoration or replacement of damaged or destroyed facilities.</label></referenceItem>
<referenceItem role="section"><designator>“2855.</designator> <label>Law applicable to contracts for architectural and engineering services and construction design.</label></referenceItem>
<referenceItem role="section"><designator>“2856.</designator> <label>Limitations on barracks space by pay grade.</label></referenceItem>
<referenceItem role="section"><designator>“2857.</designator> <label>Use of solar energy systems.</label></referenceItem>
<referenceItem role="section"><designator>“2858.</designator> <label>Limitation on the use of funds for expediting a construction project.</label></referenceItem>
<referenceItem role="section"><designator>“2859.</designator> <label>Transmission of annual military construction authorization request.</label></referenceItem>
<referenceItem role="section"><designator>“2860.</designator> <label>Availability of appropriations for five years.</label></referenceItem>
<referenceItem role="section"><designator>“2861.</designator> <label>Annual report to Congress.</label></referenceItem>
</toc>
<section class="firstIndent0 fontsize10">
<num value="2851">“§ 2851.</num> <heading>Supervision of military construction projects</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Each contract entered into by the United States in connection with a military construction project or a military family housing project shall be carried out under the direction and supervision of the Secretary of the Army (acting through the Chief of Engineers), the Secretary of the Navy (acting through the Commander of the Naval Facilities Engineering Command), or such other department or Government agency as the Secretary of Defense approves to assure the most efficient, expeditious, and cost-effective completion of the project.</content></subsection>
<page identifier="/us/stat/96/164">96 STAT. 164</page>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>A military construction project for an activity or agency of the Department of Defense (other than a military department) financed from appropriations for military functions of the Department of Defense shall be accomplished by or through a military department designated by the Secretary of Defense.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2852">“§ 2852.</num> <heading>Military construction projects: waiver of certain restrictions</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense and the Secretaries of the military departments may carry out authorized military construction projects and authorized military family housing projects without regard to section 3648 of the Revised Statutes (31 U.S.C. 529).</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Authority to carry out a military construction project or a military family housing project on land not owned by the United States may be exercised (1) before title to the land on which the project is to be carried out is approved under section 355 of the Revised Statutes (40 U.S.C. 255), and (2) even though the land is held temporarily.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2853">“§ 2853.</num> <heading>Authorized cost variations</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Except as provided in paragraph (2), the cost authorized for a military construction project (other than a project for which the approved amount is less than the amount specified by law as the maximum amount for a minor military construction project) may be increased by not more than 25 percent of the amount appropriated for the project by Congress or 200 percent of the amount specified by law as the maximum amount for a minor military construction project, whichever is lesser, if the Secretary concerned determines (A) that such an increase is required for the sole purpose of meeting unusual variations in cost, and (B) that such variations in cost could not have been reasonably anticipated at the time the project was originally approved by Congress.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>A military construction project (other than a project for which the approved amount is less than the amount specified by law as the maximum amount for a minor military construction project) may not be placed under contract if, based upon bids received—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the scope of work for the project, as approved by Congress, is proposed to be reduced by more than 25 percent; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the current working estimate of the cost of the project exceeds the amount appropriated for the project by more than (i) 25 percent, or (ii) 200 percent of the amount specified by law as the maximum amount for a minor military construction project, whichever is lesser,</content></subparagraph>
<continuation class="indent0 fontsize10">until subsection (d) is complied with.</continuation>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>If the amount approved for a project is less than the amount specified by law as the maximum amount for a minor military construction project, that approved amount may be increased to more than such maximum amount if the Secretary concerned determines (1) that such an increase is required for the sole purpose of meeting unusual variations in cost, and (2) that such variations in cost could not have been reasonably anticipated at the time the project was originally approved. However, if, based upon bids received, the current working estimate of the cost of such a project is more than such maximum amount and is more than 125 percent of the original approved amount for the project, the project may not be placed under contract until subsection (d) is complied with.</content></subsection>
<page identifier="/us/stat/96/165">96 STAT. 165</page>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The amount authorized by law for the cost of authorized construction and acquisition of a military family housing project may be increased above the amount appropriated for such project if the Secretary determines (1) that the increase is required for the sole purpose of meeting unforeseen variations in cost, and (2) that such variations in cost could not have been reasonably anticipated at the time the project was originally approved by Congress. However, such amount may not be increased by more than 25 percent until subsection (d) is complied with.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <chapeau>The limitation on reduction in scope of work in subsection (a), and the limitations on cost increases in subsections (a), (b), and (c), do not apply if—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the reduction in scope of work or the increase in cost, as the case may be, is approved by the Secretary concerned;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>a written notification of the facts relating to the proposed reduced scope of work or increased cost (including a statement of the reasons therefor) is submitted by the Secretary concerned to the appropriate committees of Congress; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>either 21 days have elapsed from the date of the submission of the notification under clause (2) or each of the appropriate committees of Congress has indicated approval of the proposed reduced scope of work or increased cost.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>After a contract for a project has been entered into, the Secretary concerned may carry out such project in an amount above the amount appropriated for such project by Congress in order to meet the costs of change orders or contractor claims. In the case of a <sidenote><p class="indent0 firstIndent0 fontsize8">Reports to congressional committees.</p></sidenote> contract to be carried out above the amount appropriated for which there has not been a cost variation under subsection (a), (b), (c), or (d), the Secretary concerned shall promptly report to the appropriate committees of Congress on the revised cost for the project and the reasons for the revised cost if the total cost under the contract exceeds the amount appropriated for the project by more than 25 percent. In the case of a contract to be carried out above the amount appropriated for which there has been a cost variation under subsection (a), (b), (c), or (d), the Secretary concerned shall promptly report to the appropriate committees of Congress on the revised cost for the project and the reasons for the revised cost, regardless of the amount by which the revised cost exceeds the amount approved for the project by the modification under subsection (a), (b), (c), or (d).</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2854">“§ 2854.</num> <heading>Restoration or replacement of damaged or destroyed facilities</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Subject to subsection (b), the Secretary concerned may repair, restore, or replace a facility under his jurisdiction, including a family housing facility, that has been damaged or destroyed.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>When a decision is made to carry out construction under this <sidenote><p class="indent0 firstIndent0 fontsize8">Notification of congressional committees.</p></sidenote> section and the cost of the repair, restoration, or replacement is greater than the maximum amount for a minor construction project, the Secretary concerned shall notify in writing the appropriate committees of Congress of that decision, of the justification for the project, of the current estimate of the cost of the project, of the source of funds for the project, and of the justification for carrying out the project under this section. The project may then be carried out only (1) after the end of the 21-day period beginning on the date the notification is received by such committees, or (2) after each such committee has approved the project, if the committees approve the project before the end of that period.</content></subsection>
</section>
<page identifier="/us/stat/96/166">96 STAT. 166</page>
<section class="firstIndent0 fontsize10">
<num value="2855">“§ 2855.</num> <heading>Law applicable to contracts for architectural and engineering services and construction design</heading>
<content>“Contracts for architectural and engineering services and construction design in connection with a military construction project or a military family housing project shall be awarded in accordance with title IX of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 541 et seq.).</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2856">“§ 2856.</num> <heading>Limitations on barracks space by pay grade</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense shall prescribe regulations establishing <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> the maximum allowable net square feet per occupant for new permanent barracks construction. Such regulations shall be uniform for the armed forces under the jurisdiction of the Secretary of a military department.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Before taking effect, any regulations under this section, and <sidenote><p class="indent0 firstIndent0 fontsize8">Submittal to congressional committees.</p></sidenote> any modifications to such regulations, shall be submitted to the appropriate committees of Congress. Such regulations (including any modifications to such regulations) may not then take effect until 21 days after being received by such committees.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2857">“§ 2857.</num> <heading>Use of solar energy systems</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense shall encourage the use of solar energy systems as a source of energy for military construction projects (including military family housing projects) where use of solar energy would be practical and economically feasible.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary concerned shall require that the design of all new facilities (including family housing) shall include consideration of solar energy systems in those cases in which use of solar energy has the potential for significant savings of fossil-fuel-derived energy.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>The Secretary concerned shall require that contracts for construction resulting from such design include a requirement that solar energy systems be installed if such systems can be shown to be cost effective.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">For the purposes of this section, a solar energy system for a facility shall be considered to be cost effective if the difference between (A) the original investment cost of the energy system for the facility with a solar energy system, and (B) the original investment cost of the energy system for the facility without a solar energy system can be recovered over the expected life of the facility.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>A determination under paragraph (1) of whether a cost-differential can be recovered over the expected life of a facility shall be made using accepted life-cycle costing procedures and shall include—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the use of all capital expenses and all operating and maintenance expenses associated with the energy system with and without a solar energy system over the expected life of the facility or during a period of 25 years, whichever is shorter;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the use of fossil fuel costs (and a rate of cost growth for fossil fuel costs) as determined by the Secretary of Defense; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>the use of a discount rate of 7 percent per year for all expenses of the energy system.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>For the purpose of any life-cycle cost analysis under this subsection, the original investment cost of the solar energy system shall be reduced by 10 percent to reflect an allowance for an investment cost credit.</content></paragraph>
</subsection>
<page identifier="/us/stat/96/167">96 STAT. 167</page>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>In order to equip a military construction project (including a military family housing project) with solar heating equipment, solar cooling equipment, or both solar heating and solar cooling equipment, or with a passive solar energy system, the Secretary concerned may authorize an increase in any otherwise applicable limitation with respect to the number of square feet or the cost per square foot of the project by such amount as may be necessary for such purpose. Any such increase under this subsection shall be in addition to any other administrative increase in cost per square foot or variation in floor area authorized by law.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2858">“§ 2858.</num> <heading>Limitation on the use of funds for expediting a construction project</heading>
<content>“Funds appropriated for military construction (including military family housing) may not be expended for additional costs involved in expediting a construction project unless the Secretary concerned (1) certifies that expenditures for such costs are necessary to protect the national interest, and (2) establishes a reasonable completion date for the project. In establishing such a completion date, the Secretary shall take into consideration the urgency of the requirement for completion of the project, the type and location of the project, the climatic and seasonal conditions affecting the construction involved, and the application of economical construction practices.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2859">“§ 2859.</num> <heading>Transmission of annual military construction authorization request</heading>
<content>“The Secretary of Defense shall transmit to Congress the annual request for military construction authorization for a fiscal year during the first 10 days after the President transmits to Congress the Budget for that fiscal year pursuant to section 201 of the Budget and Accounting Act, 1921 (31 U.S.C. 11).</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2860">“§ 2860.</num> <heading>Availability of appropriations for five years</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Subject to the provisions of appropriation Acts and except as otherwise provided under subsection (b), any funds appropriated to a military department or defense agency for the construction of military projects may be obligated for a military construction project or contract, or for any portion of such a project or contract, at any time before the end of the fourth fiscal year after the fiscal year for which funds for such project were appropriated if the funds obligated for such project (1) are obligated from funds available for military construction projects, and (2) do not exceed the amount appropriated for such project, plus any amount by which the cost of such project is increased pursuant to law.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Should a requirement develop to obligate funds for a military <sidenote><p class="indent0 firstIndent0 fontsize8">Notification of congressional committees.</p></sidenote> construction project after the end of the fourth fiscal year after the fiscal year for which such funds were appropriated, such obligation may be made after the end of the 21-day period beginning on the date on which the appropriate committees of Congress receive notification of the need for such obligation and the reasons therefor.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="2861">“§ 2861.</num> <heading>Annual report to Congress</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense shall submit a report to the appropriate committees of Congress each year with respect to military construction activities and military family housing activities. Each such report shall be submitted at the same time that the annual request for military construction authorization is submitted for that <page identifier="/us/stat/96/168">96 STAT. 168</page> year. Except where otherwise provided in this section, information required by this section to be provided in the report shall be provided for the two most recent fiscal years and for the fiscal year for which the budget request is made.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Each report under subsection (a) shall include the following:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>A statement of the construction status and a fiscal summary of the military construction projects undertaken under, and the amounts authorized and appropriated for, contingency construction under section 2804 of this title. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 155</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>Information to enable the committees to evaluate the relationships between budget requests for appropriations for unspecified minor construction projects under section 2805 of this title and obligations of appropriated funds for projects under such section. Such information shall include comparisons of budget requests and obligations using military construction appropriations and using operations and maintenance appropriations, maintenance and repair backlog, and obligations for maintenance and repair.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>Information to enable the committees to monitor trends in construction started using funds contributed by the United States under section 2806 of this title to the North Atlantic <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 156</p></sidenote> Treaty Organization Infrastructure program and the status of recoupments under that program.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>Information to enable the committees to evaluate trends in contracting for architect and engineering services and construction design, and trends in accomplishing design of construction projects by Government employees, under the authority of section 2807 of this title. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 156</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>Information to enable the committees to evaluate trends in supervision, inspection, and overhead costs for the dollar amount of military construction accomplished during a fiscal year by a military construction department or agency under the authority of section 2851 of this title. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 163.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>A summary of military construction projects (other than a military construction project for an amount less than the amount specified by law as the maximum amount for a minor military construction project) placed under contract during the preceding fiscal year with respect to which a cost variation or scope reduction report was supplied to the appropriate committees of Congress under section 2853 of this title. There shall also <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 164</p></sidenote> be included an analysis to indicate whether the cost variation was the result of a lack of competition, quality of plans and specifications, or quality of budget estimates, or of other factors.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>Information to enable the committees to evaluate the use of the authority provided under section 2858 to expedite a <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 167</p></sidenote> military construction project when such expediting is required to protect the national interest.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">“(8)</num> <content>Information in sufficient detail to enable the committees to monitor trends in design, construction, performance goals, and progress.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="9">“(9)</num> <content>With respect to each contract awarded during the preceding fiscal year on other than a competitive basis to the lowest responsible bidder, the name of the contractor, the original amount of the contract, and the reason for the award of the contract on other than a competitive basis.”.</content></paragraph>
</subsection>
</section>
</subchapter>
</chapter>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/169">96 STAT. 169</page>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The tables of chapters at the beginning of subtitle A, and at the beginning of part IV of subtitle A, of title 10, United States Code, are amended by adding at the end thereof the following:
<quotedContent>
<toc>
<referenceItem role="chapter"><designator>“169.</designator> <label>Military Construction and Military Family Housing</label> <target leaderChar="." leaderAlign="right">2801”.</target>
</referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">amendments relating to facilities for reserve components</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Subsection (f) of section 2233 of title 10, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Authority provided by law to construct, expand, rehabilitate, convert, or equip any facility under this section includes authority to expend funds for surveys, administration, overhead, planning, and supervision incident to any such activity.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Authority to acquire real property under this section includes <sidenote><p class="indent0 firstIndent0 fontsize8">Real property, acquisition.</p></sidenote> authority to make surveys and to acquire interests in land (including temporary interests) by purchase, gift, exchange of Government-owned land, or otherwise.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Chapter 133 of such title is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2239">“§ 2239.</num> <heading>Waiver of certain restrictions</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of Defense and the Secretary of each military department may make expenditures and contributions under section 2233 of this title without regard to section 3648 of the Revised Statutes (31 U.S.C. 529).</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Authority provided by law to place permanent or temporary improvements on lands under section 2233 of this title may be exercised (1) before title to the land on which the improvement is located (or is to be located) is approved under section 355 of the Revised Statutes (40 U.S.C. 255), and (2) even though the land is held temporarily.”.</content></subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2239.</designator> <label>Waiver of certain restrictions.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 2233a of such title is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2233a">“§ 2233a.</num> <heading>Limitation on certain projects; authority to carry out small projects with operation and maintenance funds</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Except as provided in paragraph (2), an expenditure or <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2233">10 USC 2233.</ref></p></sidenote> contribution in an amount in excess of $200,000 may not be made under section 2233 of this title for any facility until the Secretary of Defense has notified the Committees on Armed Services and on Appropriations of the Senate and House of Representatives of the location, nature, and estimated cost of the facility and a period of 21 days has passed after receipt of such notification.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>Paragraph (1) does not apply to expenditures or contributions for the following:</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>Facilities acquired by lease.</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>A project for a facility that has been authorized by Congress, if the location and purpose of the facility are the same as when authorized and if, based upon bids received—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>the scope of work of the project, as approved by Congress, is not proposed to be reduced by more than 25 percent; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>the current working estimate of the cost of the project does not exceed the amount approved for the project <page identifier="/us/stat/96/170">96 STAT. 170</page> by more than (I) 25 percent, or (II) 200 percent of the amount specified by law as the maximum amount for a minor military construction project, whichever is lesser.</content></clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Under such regulations as the Secretary of Defense may <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2233">10 USC 2233.</ref></p></sidenote> prescribe, a project authorized under section 2233(a) of this title that costs $50,000 or less may be carried out with funds available for operations and maintenance.”.</content></subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The item relating to such section in the table of sections at the beginning of such chapter is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2233a.</designator> <label>Limitation on certain projects; authority to carry out small projects with operation and maintenance funds.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <content>Clause (1) of section 2232 of such title is amended to read as <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2232">10 USC 2232.</ref></p></sidenote> follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>‘State’ means any of the States of the United States, the <sidenote><p class="indent0 firstIndent0 fontsize8">“State.”</p></sidenote> District of Columbia, the Commonwealth of Puerto Rico, and each territory and possession of the United States and includes political subdivisions and military units thereof and tax-supported agencies therein.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Sections 2233(a)(2), 2233(a)(3), 2233(a)(4), 2233(a)(6), 2236(c), <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2233/s2236/s2237">10 USC 2233, 2236, 2237.</ref></p></sidenote> 2236(d), and 2237(b) of such title are amended by striking out “<quotedText>or Territory, Puerto Rico, or the District of Columbia</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>Subsections (a) and (b) of section 2236 of such title are amended by striking out “<quotedText>or Territory, Puerto Rico, or the District of Columbia, whichever is concerned,</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>Section 2238 of such title is amended by striking out “<quotedText>or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2238">10 USC 2238.</ref></p></sidenote> Territory</quotedText>” and all that follows and inserting in lieu thereof “<quotedText>or, in the case of the District of Columbia, the commanding general of the National Guard of the District of Columbia.</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Clause (5) of section 2233(a) of such title is amended to read as follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>contribute to any State amounts for the acquisition, construction, expansion, rehabilitation, and conversion by such State of such additional facilities as the Secretary determines to be required because of the failure of existing facilities to meet the purposes of this chapter; and”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 2236(b) of such title is amended by inserting “<quotedText>or (5)</quotedText>” after “<quotedText>2233(a)(4)</quotedText>”.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">requirement for certain new annual authorizations of appropriations relating to military construction</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content>Section 138(f)(1) of title 10, United States Code, is amended by striking out “<quotedText>but excludes</quotedText>” and all that follows and inserting in lieu thereof the following: “<quotedText>, any activity to which section 2807 of this title applies, any activity to which chapter 133 of this title <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 156</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2231">10 USC 2231</ref> <i>et seq</i>.</p></sidenote> applies, and advances to the Secretary of Transportation for the construction of defense access roads under section 210 of title 23. Such term does not include any activity to which section 2821 or 2854 of this title applies.</quotedText>”. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> pp. 157, 165.</p></sidenote></content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">acquisition of real property; cost variations</inline></heading>
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <chapeau>Section 2676 of title 10, United States Code, is amended—</chapeau>
<paragraph class="indent1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>(a)</quotedText>” before “<quotedText>No military department</quotedText>”; and</content></paragraph>
<paragraph class="indent1 fontsize10"><num value="2">(2)</num> <content>by adding at the end the following:
<page identifier="/us/stat/96/171">96 STAT. 171</page>
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Authority provided the Secretary of a military department by law to acquire an interest in real property (including a temporary interest) includes authority—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>to make surveys; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>to acquire the interest in real property by gift, purchase, exchange of real property owned by the United States, or otherwise.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Except as provided in paragraph (2), the cost authorized for <sidenote><p class="indent0 firstIndent0 fontsize8">Cost increase; limitation.</p></sidenote> a land acquisition project may be increased by not more than 25 percent of the amount appropriated for the project by Congress or 200 percent of the amount specified by law as the maximum amount for a minor military construction project, whichever is lesser, if the Secretary concerned determines (A) that such an increase is required for the sole purpose of meeting unusual variations in cost, and (B) that such variations in cost could not have been reasonably anticipated at the time the project was originally approved by Congress.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>A land acquisition project may not be placed under contract if, based upon the agreed price for the land—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the scope of the acquisition, as approved by Congress, is proposed to be reduced by more than 25 percent; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the agreed price for the land exceeds the amount appropriated for the project by more than (i) 25 percent, or (ii) 200 percent of the amount specified by law as the maximum amount for a minor military construction project, whichever is lesser, until subsection (d) is complied with.</content></subparagraph></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>The limitations on reduction in scope or increase in cost of a <sidenote><p class="indent0 firstIndent0 fontsize8">Notification of congressional committees.</p></sidenote> land acquisition in subsection (c) do not apply if the reduction in scope or the increase in cost, as the case may be, is approved by the Secretary concerned and a written notification of the facts relating to the proposed reduced scope or increased cost (including a statement of the reasons therefor) is submitted by the Secretary concerned to the appropriate committees of Congress. A contract for the acquisition may then be awarded only (1) after a period of 21 days elapses from the date the notification is received by the committees, or (2) upon the approval of those committees, if before the end of that period each such committee approves the proposed reduced scope or increased cost.”</content></subsection>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">codification of other permanent provisions of law</inline></heading>
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Chapter 141 of title 10, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2394">“§ 2394.</num> <heading>Contracts for energy or fuel for military installations</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <chapeau>Subject to subsection (c), the Secretary of a military department may enter into contracts for periods of up to 30 years—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>under section 2689 of this title; and <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 173.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>for the provision and operation of energy production facilities on real property under the Secretary’s jurisdiction or on private property and the purchase of energy produced from such facilities.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>A contract may be made under subsection (a) only—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>after the approval of the proposed contract by the Secretary of Defense; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>after the Committees on Armed Services and on Appropriations <sidenote><p class="indent0 firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> of the Senate and House of Representatives have been <page identifier="/us/stat/96/172">96 STAT. 172</page> notified of the terms of the proposed contract, including the dollar amount of the contract and the amount of energy or fuel to be delivered to the Government under the contract.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>The costs of contracts under this section for any year may be paid from annual appropriations for that year.”.</content></subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2394.</designator> <label>Contracts for energy or fuel for military installations.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>Chapter 153 of title 10, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2577">“§ 2577.</num> <heading>Disposal of recyclable materials</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary of Defense shall prescribe regulations to <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> provide for the sale of recyclable materials held by a military department or defense agency and for the operation of recycling programs at military installations. Such regulations shall include procedures for the designation by the Secretary of a military department (or by the Secretary of Defense with respect to facilities of a defense agency) of military installations that have established a qualifying recycling program for the purposes of subsection (b)(2).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Any sale of recyclable materials by the Secretary of Defense or Secretary of a military department shall be in accordance with the procedures in section 203 of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 484) for the sale of surplus property.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Proceeds from the sale of recyclable materials at an installation shall be credited to funds available for operations and maintenance at that installation in amounts sufficient to cover the costs of operations, maintenance, and overhead for processing recyclable materials at the installation (including the cost of any equipment purchased for recycling purposes).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>If after such funds are credited a balance remains available to <sidenote><p class="indent0 firstIndent0 fontsize8">Limitation.</p></sidenote> a military installation and such installation has a qualifying recycling program (as determined by the Secretary of the military department concerned or the Secretary of Defense), not more than 50 percent of that balance may be used at the installation for projects for pollution abatement, energy conservation, and occupational safety and health activities. A project may not be carried out under the preceding sentence for an amount greater than 50 percent of the amount established by law as the maximum amount for a minor construction project.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>The remaining balance available to a military installation <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p></sidenote> may be transferred to the nonappropriated morale and welfare account of the installation to be used for any morale or welfare activity.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>If the balance available to a military installation under this section at the end of any fiscal year is in excess of $2,000,000, the amount of that excess shall be covered into the Treasury as miscellaneous receipts.”</content></subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2577.</designator> <label>Disposal of recyclable materials.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Chapter 159 of title 10, United States Code, is amended by adding at the end thereof the following new sections:
<page identifier="/us/stat/96/173">96 STAT. 173</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2689">“§ 2689.</num> <heading>Development of geothermal energy on military lands</heading>
<content>“The Secretary of a military department may develop, or authorize the development of, any geothermal energy resource within lands under the Secretary’s jurisdiction, including public lands, for the use or benefit of the Department of Defense if that development is in the public interest, as determined by the Secretary concerned, and will not deter commercial development and use of other portions of such resource if offered for leasing.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2690">“§ 2690.</num> <heading>Restriction on fuel sources for new heating systems</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Except as provided in subsection (b), a new heating system that requires a heat input rate of fifty million British thermal units per hour or more and that uses oil or gas (or a derivative of oil or gas) as fuel may not be constructed on lands under the jurisdiction of a military department.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The Secretary of the military department concerned may <sidenote><p class="indent0 firstIndent0 fontsize8">Waiver.</p></sidenote> waive the provisions of subsection (a) in rare and unusual cases, but such a waiver may not become effective until after the Secretary has notified the appropriate committees of Congress in writing of the waiver.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The Secretary of the military department concerned may not provide service for a new heating system in increments in order to avoid the prohibition contained in subsection (a).”.</content></subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new items:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2689.</designator> <label>Development of sources of energy on or for military installations.</label></referenceItem>
<referenceItem role="section"><designator>“2690.</designator> <label>Restriction on fuel sources for new heating systems.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">repealers</inline></heading>
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <chapeau>The following provisions of law are repealed:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>Sections 2212, 2661, 2673, 2674, 2678, 2681, 2684, 2686, 2688, 4774, and 9774 of title 10, United States Code.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>Section 504 of the Act entitled “An Act to authorize certain construction at military and naval installations, and for other purposes”, approved September 28, 1951 (31 U.S.C. 723).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>Sections 103 and 406(a) of the Act entitled “An Act to authorize certain construction at military installations, and for other purposes”, approved August 30, 1957 (42 U.S.C. 1594h and 1594i).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>Section 420 of the Military Construction Act of 1959 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1704b">7 USC 1704b.</ref></p></sidenote> (Public Law 86– 149; 73 Stat. 324).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>Sections 501, 503, and 507 of the Act entitled “An Act to authorize certain construction at military installations, and for other purposes”, approved July 27, 1962 (42 U.S.C. 1594a– 1, 1594h– 1, and 1594a– 2).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>Section 507 of the Military Construction Authorization Act, 1964 (42 U.S.C. 1594k).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">(7)</num> <content>Sections 610 and 611 of the Military Construction Authorization <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s1077/s2662">10 USC 1077 note, 2662</ref> note.</p></sidenote> Act, 1966 (Public Law 89– 188; 79 Stat. 818).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">(8)</num> <content>Sections 610 and 612 of the Military Construction Authorization Act, 1967 (Public Law 89– 568; 50 U.S.C. App. 2287; 31 U.S.C. 723a).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="9">(9)</num> <content>Section 610(a) of the Military Construction Authorization Act, 1968 (42 U.S.C. 1594h– 2).</content></paragraph>
<page identifier="/us/stat/96/174">96 STAT. 174</page>
<paragraph class="indentUp1 fontsize10"><num value="10">(10)</num> <content>Section 807 of the Military Construction Authorization Act, 1969 (Public Law 90– 408; 82 Stat. 392).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="11">(11)</num> <content>Section 512 of the Military Construction Authorization Act, 1970 (Public Law 91– 142; 83 Stat. 313).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="12">(12)</num> <content>Section 508 of the Military Construction Authorization Act, 1971 (Public Law 91– 511; 84 Stat. 1220).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="13">(13)</num> <content>Section 508 of the Military Construction Authorization Act, 1973 (42 U.S.C. 1594j– 1).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="14">(14)</num> <content>Sections 509 and 612 of the Military Construction Authorization Act, 1975 (Public Law 93– 552; 88 Stat. 1759, 1765).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="15">(15)</num> <content>Section 613 of the Military Construction Authorization Act, 1978 (Public Law 95– 82; 91 Stat. 380).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="16">(16)</num> <content>Section 803 of the Military Construction Authorization <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t30/s1002a">30 USC 1002a</ref> note.</p></sidenote> Act, 1979 (Public Law 95– 356; 30 U.S.C. 1002a).</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="17">(17)</num> <content>Sections 505 and 808 of the Military Construction Authorization Act, 1981 (Public Law 96– 418; 94 Stat. 1765, 1778). <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1594h–3">42 USC 1594h–3.</ref></p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="18">(18)</num> <content>Section 903 of the Military Construction Authorization Act, 1982 (Public Law 97– 99; 95 Stat. 1382). <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s140">10 USC 140</ref> note.</p></sidenote></content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">amendments to section of title 10 governing leases in foreign countries</inline></heading>
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Subsection (a) of section 2675 of title 10, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Secretary of a military department may acquire by lease in foreign countries structures and real property relating to structures that are needed for military purposes other than for military family housing. A lease under this section may be for a period of up to five years, and the rental for each yearly period may be paid from funds appropriated to that military department for that year.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Subsection (b) of such section is amended—</chapeau>
<paragraph class="indent1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>or any other provision of law</quotedText>”; and</content></paragraph>
<paragraph class="indent1 fontsize10"><num value="2">(2)</num> <content>by striking out “<quotedText>, family housing facilities,</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Subsections (c) and (d) of such section are repealed.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">savings provisions</inline></heading>
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary of Defense shall pay to the Commodity <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1704c">7 USC 1704c.</ref></p></sidenote> Credit Corporation an amount not to exceed $6,000,000 per year until the amount due for foreign currencies used for housing constructed or acquired under title II of the Agricultural Trade Development and Assistance Act of 1954 (7 U.S.C. 1721–1726) has been liquidated.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The Secretary of Defense may continue in effect any agreement <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1594k">42 USC 1594k</ref> note.</p></sidenote> guaranteeing rental returns to builders or other sponsors of family housing in foreign countries that was made under section 507 of the Military Construction Authorization Act, 1964 (42 U.S.C. 1594k), before the effective date of this Act and may exercise any option of the United States in any such agreement that has not been exercised before such date.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">technical and clerical amendments</inline></heading>
<num value="10"><inline class="smallCaps">Sec.</inline> 10.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The table of sections at the beginning of chapter 131 of title 10, United States Code, is amended by striking out the item relating to section 2212. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 173.</p></sidenote></content></paragraph>
<page identifier="/us/stat/96/175">96 STAT. 175</page>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 2233(e) of such title is amended by striking out <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2233">10 USC 2233.</ref></p></sidenote> “<quotedText>advance planning, construction design, and architectural services</quotedText>” and inserting in lieu thereof “<quotedText>architectural and engineering services and construction design</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>Section 2388(c) of title 10, United States Code, is amended by striking out “<quotedText>section 4774(d) or 9774(d) of this title, section 529 of title 31, or section 259 or 267 of title 40,</quotedText>” and inserting in lieu thereof “<quotedText>section 3648 of the Revised Statutes (31 U.S.C. 529)</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>The table of sections at the beginning of chapter 159 of such title is amended by striking out the items relating to sections 2661, <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 173.</p></sidenote> 2673, 2674, 2678, 2681, 2684, 2686, and 2688.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">(5)</num><subparagraph class="inline"><num value="A">(A)</num> <content class="inline">Section 2677 of such title is amended by striking out “<quotedText>per <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2677">10 USC 2677.</ref></p></sidenote> centum</quotedText>” in subsection (b) and inserting in lieu thereof “<quotedText>percent</quotedText>”.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">(B)</num> <content>The heading of such section is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2677">“§ 2677.</num> <heading>Options: property required for military construction projects”</heading>
</section>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="C">(C)</num> <content>The item relating to such section in the table of sections at the beginning of chapter 159 of such title is amended to read as follows:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“2677.</designator> <label>Options: property required for military construction projects.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="6">(6)</num> <content>Section 2775(c) of such title is amended by striking out <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2775">10 USC 2775.</ref></p></sidenote> “<quotedText>family</quotedText>” and all that follows through “<quotedText>1594a–1)</quotedText>” and inserting in lieu thereof “<quotedText>Military Family Housing Management Account provided for in section 2831 of this title</quotedText>”.</content> <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 162.</p></sidenote></paragraph>
<paragraph class="indent0 fontsize10"><num value="7">(7)</num> <content>Section 2682 of such title is amended by striking out “<quotedText>construction</quotedText>” <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2682">10 USC 2682.</ref></p></sidenote> and all that follows through “<quotedText>extension</quotedText>” and inserting in lieu thereof “<quotedText>maintenance and repair</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="8">(8)</num> <content>Section 2687(d)(1) of such title is amended by striking out the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2687">10 USC 2687.</ref></p></sidenote> matter preceding clause (A) and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>‘Military installation’ means a base, camp, post, station, <sidenote><p class="indent0 firstIndent0 fontsize8">“Military installation.”</p></sidenote> yard, center, or other activity under the jurisdiction of the Secretary of a military department—”</content></paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="9">(9)</num><subparagraph class="inline"><num value="A">(A)</num> <content class="inline">The table of sections at the beginning of chapter 449 of such title is amended by striking out the item relating to section 4774. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 173.</p></sidenote></content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">(B)</num> <content>The table of sections at the beginning of chapter 949 of such title is amended by striking out the item relating to section 9774. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 173.</p></sidenote></content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 305(a) of the Defense Housing and Community Facilities and Services Act of 1951 (42 U.S.C. 1592d(a)) is amended by striking out “<quotedText>sections 1136 and</quotedText>” and inserting in lieu thereof “<quotedText>section</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 402(7) of the Domestic Volunteer Service Act of 1973 (42 U.S.C. 5042(7)) is amended by striking out “<quotedText>(without regard to the provisions of section 4774(d) of title 10, United States Code),</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <chapeau>Section 3 of the Act entitled “An Act to assist in the internal development of the Virgin Islands by the undertaking of useful projects therein, and for other purposes”, approved December 20, 1944 (48 U.S.C. 1409b), is amended— <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/58/829">58 Stat. 829.</ref></p></sidenote></chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>secs. 1136, as amended, and</quotedText>” and inserting in lieu thereof “<quotedText>section</quotedText>”; and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t48/s1409b">48 USC 1409b</ref> and note.</p></sidenote></content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out “<quotedText>sections 355, as amended, and 1136, as amended,</quotedText>” and inserting in lieu thereof “<quotedText>section 355</quotedText>”.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>The Act entitled “An Act to authorize the Secretary of the Air Force to establish land-based air warning and control installations for the national security, and for other purposes”, approved March 30, 1949 (50 U.S.C. 491), is amended by striking out “<quotedText>sections 1136, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/63/17">63 Stat. 17.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s491">50 USC 491</ref> and note.</p></sidenote> <page identifier="/us/stat/96/176">96 STAT. 176</page> 3648, 3734, Revised Statutes</quotedText>” and inserting in lieu thereof “<quotedText>section 3648 of the Revised Statutes (31 U.S.C. 529)</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">(5)</num> <content>Section 40 of the Act of August 10, 1956 (31 U.S.C. 649c), is amended by striking out “<quotedText>and the construction of public works</quotedText>”.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">initial establishment of certain amounts required to be specified by law</inline></heading>
<num value="11"><inline class="smallCaps">Sec.</inline> 11.</num> <chapeau>During the period beginning on October 1, 1982, and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2828">10 USC 2828</ref> note.</p></sidenote> ending on the date of the enactment of the Military Construction Authorization Act for fiscal year 1984 or October 1, 1983, whichever is later, the following amounts apply:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>The maximum amount for an unspecified minor military construction project under section 2805 of title 10, United States Code, is $1,000,000. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 155.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>The amount of a contract for architectural and engineering services or construction design that makes such a contract subject to the reporting requirement under section 2807 of title 10, United States Code, is $300,000. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 156.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>The maximum amount per unit for an improvement project for family housing units under section 2825 of title 10, United States Code, is $30,000. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 159.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>The maximum annual rental for a family housing unit leased in the United States, Puerto Rico, or Guam under section 2828(b) of title 10, United States Code, is $6,000. <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 161.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num><subparagraph class="inline"><num value="A">(A)</num> <content class="inline">The maximum annual rental for a family housing unit leased in a foreign country under section 2828(c) of title 10, United States Code, is $16,800.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">(B)</num> <content>The maximum number of family housing units that may be leased at any one time in foreign countries under section 2828(c) of title 10, United States Code, is 29,000.</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>The maximum rental per year for family housing facilities, or for real property related to family housing facilities, leased in a foreign country under section 2828(f) of title 10, United States Code, is $250,000.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">effective date</inline></heading>
<num value="12"><inline class="smallCaps">Sec.</inline> 12.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Except as provided in subsection (b), the amendments <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2801">10 USC 2801</ref> note.</p></sidenote> made by this Act shall take effect on October 1, 1982, and shall apply to military construction projects, and to construction and acquisition of military family housing, authorized before, on, or after such date.</content></subsection>
<page identifier="/us/stat/96/177">96 STAT. 177</page>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The amendment made by section 4 shall apply with respect to <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 170.</p></sidenote> funds appropriated for fiscal years beginning after September 30, 1983.</content></subsection>
</section>
<action>
<actionDescription>Approved July 12, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6451">H.R. 6451</ref> (<ref href="/us/bill/97/s/2645">S. 2645</ref>):</heading>
<note><headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/612">97–612</ref> (<committee>Comm. on Armed Services</committee>).</note>
<note><headingText>SENATE REPORTS</headingText> No. <ref href="/us/srpt/97/474">97–474</ref> accompanying <ref href="/us/bill/97/s/2645">S. 2645</ref> (<committee>Comm. on Armed Services</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 21, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 30, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–215: To amend the manufacturing clause of the copyright law.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>215</docNumber>
<citableAs>Public Law 97–215</citableAs>
<citableAs>96 Stat. 178</citableAs>
<approvedDate>1982-07-13</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/178">96 STAT. 178</page>
<dc:type>Public Law</dc:type> <docNumber>97–215</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the manufacturing clause of the copyright law.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-13">July 13, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6198">H.R. 6198</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That section 601(a) <sidenote><p class="indent0 firstIndent0 fontsize8">Copyright law, amendment.</p></sidenote> of chapter 6 of title 17 of the United States Code is amended by striking out “<quotedText>1982</quotedText>” and inserting in lieu thereof “<quotedText>1986</quotedText>”.</chapeau>
<notes>
<note>
<signatures>
<signature><name><inline class="smallCaps">William H. Natcher</inline></name></signature>
<signature><role><i>Speaker Pro Tempore.</i></role></signature>
<signature><name><inline class="smallCaps">George Bush</inline></name></signature>
<signature><role><i>Vice President of the United States and President of the Senate.</i></role></signature>
</signatures>
<heading class="centered">IN THE HOUSE OF REPRESENTATIVES, U.S.,</heading>
<p class="rightAlign"><date date="1982-07-13"><i>July 13, 1982.</i></date></p>
<p>The House of Representatives having proceeded to reconsider the bill (H.R. 6198) entitled “An Act to amend the manufacturing clause of the copyright law”, returned by the President of the United States with his objections, to the House of Representatives, in which it originated, it was</p>
<p class="inline"><resolvingClause class="indent0 firstIndent0 fontsize10">Resolved,</resolvingClause> That the said bill pass, two-thirds of the House of Representatives agreeing to pass the same.</p>
<signatures>
<signature><name><inline class="smallCaps">Edmund L. Henshaw, Jr.</inline></name></signature>
<signature><role><i>Clerk.</i></role></signature>
<signature><name>By W. Raymond Colley</name></signature>
<signature><role><i>Deputy Clerk.</i></role></signature>
</signatures>
<notation>I certify that this Act originated in the House of Representatives.</notation>
<signatures>
<signature><name><inline class="smallCaps">Edmund L. Henshaw, Jr.</inline></name></signature>
<signature><role><i>Clerk.</i></role></signature>
<signature><name>By Thomas E. Ladd</name></signature>
<signature><role><i>Assistant to the Clerk.</i></role></signature>
</signatures>
</note>
</notes>
<notes>
<note>
<heading class="centered">IN THE SENATE OF THE UNITED STATES,</heading>
<p class="rightAlign"><date date="1982-07-13"><i>July 13 (legislative day, July 12), 1982.</i></date></p>
<p>The Senate having proceeded to reconsider the bill (H.R. 6198) entitled “An Act to amend the manufacturing clause of the copyright law”, returned by the President of the United States with his <page identifier="/us/stat/96/179">96 STAT. 179</page> objections, to the House of Representatives, in which it originated, and passed by the House of Representatives on reconsideration of the same, it was</p>
<p class="inline"><resolvingClause class="indent0 firstIndent0 fontsize10">Resolved,</resolvingClause> That the said bill pass, two-thirds of the Senators present having voted in the affirmative.</p>
<signatures>
<notation>Attest:</notation>
<signature><name><inline class="smallCaps">William F. Hildenbrand</inline></name></signature>
<signature><role><i>Secretary.</i></role></signature>
</signatures>
</note>
</notes>
</section>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6198">H.R. 6198</ref> (<ref href="/us/bill/97/s/1880">S. 1880</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/575">97–575</ref>, Pt. 1 (<committee>Comm. on the Judiciary</committee>) and Pt. 2, (<committee>Comm. on Ways and Means</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 14, 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 30, considered and passed Senate.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 27 (1982):</heading>
<p class="indent4 firstIndent-1">July 8, Presidential veto message.</p>
</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 13, House and Senate overrode veto.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–216: Making urgent supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>216</docNumber>
<citableAs>Public Law 97–216</citableAs>
<citableAs>96 Stat. 180</citableAs>
<approvedDate>1982-07-18</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/180">96 STAT. 180</page>
<dc:type>Public Law</dc:type> <docNumber>97–216</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>Making urgent supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-18">July 18, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6685">H.R. 6685</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That the following <sidenote><p class="indent0 firstIndent0 fontsize8">Urgent Supplemental Appropriations Act, 1982.</p></sidenote> sums are appropriated, out of any money in the Treasury not otherwise appropriated, to supply supplemental appropriations (this Act may be cited as the “<shortTitle role="act">Urgent Supplemental Appropriations Act, 1982</shortTitle>”) for the fiscal year ending September 30, 1982, and for other purposes, namely:</chapeau>
<title><num value="I">TITLE I</num>
<chapter><num value="I">CHAPTER I</num>
<appropriations level="major"><heading>DEPARTMENT OF LABOR</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Employment and Training Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">program administration</inline></heading>
<subheading>(<inline class="smallCaps">transfer of funds</inline>)</subheading>
<content>For an additional amount for “Program administration”, $8,742,000 to be derived by transfer from Employment and Training Administration, “Employment and training assistance”.</content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">employment and training assistance</inline></heading>
<content>For an additional amount for the Summer Youth Program under part C of title IV of the Comprehensive Employment and Training Act, $45,000,000. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t29/s942">29 USC 942.</ref></p></sidenote></content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Employment Standards Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<subheading>(<inline class="smallCaps">transfer of funds</inline>)</subheading>
<content>For an additional amount for “Salaries and expenses”, $4,259,000 to be derived by transfer from Employment and Training Administration, “Employment and training assistance”.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/181">96 STAT. 181</page>
<appropriations level="intermediate"><heading><inline class="smallCaps">Bureau of Labor Statistics</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<subheading>(<inline class="smallCaps">transfer of funds</inline>)</subheading>
<content>For an additional amount for “Salaries and expenses”, $5,623,000 to be derived by transfer from Employment and Training Administration, “Employment and training assistance”.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>DEPARTMENT OF HEALTH AND HUMAN SERVICES</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Health Services Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">health services</inline></heading>
 <content><p>For an additional amount for “Health Services”, $60,080,000, of which $3,500,000 shall be used to provide twelve months of transitional funding for those University Affiliated Facilities previously funded under section 502(a) of the Social Security Act or predecessor <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s702">42 USC 702.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s701">42 USC 701.</ref></p></sidenote> legislation (title V of the Social Security Act as in effect prior to the enactment of the Maternal and Child Health Services Block Grant), but for which termination of such funding has been announced during fiscal year 1982.</p></content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Health Resources Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">health resources</inline></heading>
<content>For an additional amount for “Health Resources”, $1,000,000, which shall be available for nursing research grants.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Assistant Secretary for Human Development Services</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">work incentives</inline></heading>
<content>For an additional amount for “Work incentives”, $35,000,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Departmental Management</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">office of the inspector general</inline></heading>
<subheading>(<inline class="smallCaps">transfer of funds</inline>)</subheading>
<content>From amounts appropriated for fiscal year 1982 for payments to States for Medicaid Fraud Control Units, there is transferred to the Office of Inspector General, Department of Health and Human Services, for necessary expenses, $13,941,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Social Security Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">refugee and entrant assistance</inline></heading>
<content>For an additional amount for “Refugee and Entrant assistance”, $20,000,000, to be available only to reimburse States which by reason of court order, State statute or regulation, or other administrative restraint could not implement the change in regulations <page identifier="/us/stat/96/182">96 STAT. 182</page> published on March 12, 1982, for refugee assistance and domestic assistance for Cuban and Haitian entrants.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>DEPARTMENT OF EDUCATION</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Student Loan Insurance</inline></heading>
<content>For an additional amount under title IV, part B of the Higher Education Act, $1,300,000,000, to remain available until expended. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1071">20 USC 1071.</ref></p></sidenote></content>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Departmental Management</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $5,650,000.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>RELATED AGENCIES</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Action</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">operating expenses, domestic programs</inline></heading>
<content>For an additional amount for “Operating expenses, domestic programs”, under the provisions of the Domestic Volunteer Service Act of 1973, as amended (Public Law 93–113, as amended, 42 U.S.C. section 4951 et seq.), $2,000,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Corporation for Public Broadcasting</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">public broadcasting fund</inline></heading>
<content>For an additional amount for payment to the Corporation for Public Broadcasting, as authorized by the Communications Act of 1934 as amended, an amount which shall be available within limitations <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t47/s609">47 USC 609.</ref></p></sidenote> specified by said Act, for the fiscal year 1984, $24,400,000: <proviso><i>Provided,</i> That no funds made available to the Corporation for Public Broadcasting by this Act shall be used to pay for receptions, parties, and similar forms of entertainment for Government officials or employees:</proviso> <proviso><i>Provided further,</i> That none of the funds contained in this paragraph shall be available or used to aid or support any program or activity excluding from participation in, denying the benefits of, or discriminating against any person on the basis of race, color, national origin, religion, or sex.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">President’s Commission for the Study of Ethical Problems in Medicine</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $309,000.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<page identifier="/us/stat/96/183">96 STAT. 183</page>
<chapter><num value="II">CHAPTER II</num>
<appropriations level="major"><heading>DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Housing Programs</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">annual contributions for assisted housing</inline></heading>
<subheading>(<inline class="smallCaps">rescission</inline>)</subheading>
<content>Of the amount of authority provided under this heading in the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1982 and prior Appropriation Acts, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1417">95 Stat. 1417.</ref></p></sidenote> $94,382,000 of contract authority and $4,098,640,000 of budget authority are rescinded: <proviso><i>Provided,</i> That any balances of authorities made available prior to enactment of the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1982, which are, or become, available for obligation in fiscal year 1982, shall be added to and merged with the authority approved in the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1982, and such merged amounts shall be made subject only to terms and conditions of law applicable to authorizations becoming available in fiscal year 1982:</proviso> <proviso><i>Provided further,</i> That $190,860,000 of contract authority and $4,098,685,000 of budget authority, shall be used for the public housing program, including $18,960,000 of contract authority for assistance in financing the development or acquisition cost of low-income housing for Indian families, $90,000,000 of contract authority for modernization of existing low-income housing projects, and $1,268,005,000 of budget authority for new construction and substantial rehabilitation as authorized by section 5(c) of the United States Housing Act of 1937, as amended (42 U.S.C. 1437c); and $870,969,000 of contract authority and $15,228,518,000 of budget authority shall be used for new construction and substantial rehabilitation and assistance to existing housing units, including amendments for units reserved in prior years, under the lower-income housing assistance program (section 8, United States Housing Act of 1937, as amended):</proviso> <proviso><i>Provided further,</i> <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f.</ref></p></sidenote> That of the foregoing amounts, $152,715,200 of contract authority and $3,700,000,000 of budget authority shall be for projects under section 8, United States Housing Act of 1937, as amended, the rents for which are approved pursuant to the note governing financing adjustments (46 Fed. Reg. 51903, October 23, 1981) or any published amendment thereto or successor note, except that the Secretary shall include in the determination of the fair market rental a debt service factor reflecting the lesser of (A) 14 percent or (B)(i) where the rate of interest on the permanent instrument sold to finance the project is 12 percent or less, such rate of interest or (ii) where the rate of interest on the permanent instrument sold to finance the project is more than 12 percent, one-half percent below such rate of interest but not less than 12 percent, and except that the Agreement to Enter into a Housing Assistance Payments Contract shall not be required to include a provision requiring that construction must be in progress prior to October 1, 1982:</proviso> <proviso><i>Provided further,</i> That with respect to newly constructed and substantially rehabilitated projects under section 8, United States Housing Act of 1937, as amended, during 1982, the Secretary shall not impose a percentage or other arbitrary limitation on the cost and rent increases resulting from <page identifier="/us/stat/96/184">96 STAT. 184</page> increased construction cost in exercising the authority to approve cost and rent increases set forth in section 8(1) of such Act:</proviso> <proviso><i>Provided further,</i> <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f.</ref></p></sidenote> That none of the merged amounts available for obligation in 1982 shall be subject to the provisions of section 5(c) (2) and (3) and the fourth sentence of section 5(c)(1) of the United States Housing Act of 1937, as amended (42 U.S.C. 1437c), and section 213(d) of the Housing and Community Development Act of 1974, as amended (42 U.S.C. 1439):</proviso> <proviso><i>Provided further,</i> That no funds provided under this or <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> any other Act shall be used to terminate a reservation of contract authority for any project under section 8 of the United States Housing Act of 1937, as amended, on account of the inability of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f.</ref></p></sidenote> developer or owner of that project to obtain firm financing, unless such termination occurs no less than twenty-four months following the date of initial reservation of contract authority for such project:</proviso> <proviso><i>Provided further,</i> That $74,375,000 of contract authority and $1,750,000,000 of budget authority provided under this heading in the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1982, shall not become available for <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1417">95 Stat. 1417.</ref></p></sidenote> obligation until October 1, 1982, and $89,321,727 of the foregoing budget authority shall be for the modernization of 5,073 vacant uninhabitable public housing units, pursuant to section 14 of the United States Housing Act of 1937, as amended, other than section <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437l">42 USC 1437<i>l</i>.</ref></p></sidenote> 14(f) of such Act:</proviso> <proviso><i>Provided further,</i> That to the extent that the amount of budget authority which is recaptured or deobligated, including budget authority internally transferred by State Housing Finance Development agencies pursuant to 24 C.F.R. part 883.207, does not equal $5,000,000,000 on June 30, 1982, the amounts deferred in the immediately preceding proviso may be used in accordance with, and in addition to, the amounts provided in the third proviso of this paragraph, except that to the extent such amounts are used, an equivalent amount of such recaptured or deobligated contract authority and budget authority, which become available on or after July 1, 1982, through September 30, 1982, if any, shall be deferred until October 1, 1982.</proviso></content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">payments for operation of low-income housing projects</inline></heading>
<content>For an additional amount for “Payments for Operation of Low-Income Housing Projects”, $198,000,000: <proviso><i>Provided,</i> That of the total amount available in fiscal year 1982 for “Payments for Operation of Low-Income Housing Projects”, $1,215,275,400 shall be made available pro rata solely in accordance with the Performance Funding System (as set forth in 24 C.F.R. part 890, as of February 8, 1982).</proviso></content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">rent supplement</inline></heading>
<subheading>(<inline class="smallCaps">rescission</inline>)</subheading>
<content>The limitation otherwise applicable to the maximum payments that may be required in any fiscal year by all contracts entered into under section 101 of the Housing and Urban Development Act of 1965 (12 U.S.C. 1701s), is further reduced in fiscal year 1982 by not more than $3,340,000 in uncommitted balances of authorizations provided for this purpose in appropriation Acts.</content>
</appropriations>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/185">96 STAT. 185</page>
<appropriations level="major"><heading>INDEPENDENT AGENCIES</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Environmental Protection Agency</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">construction grants</inline></heading>
<content>For necessary expenses to carry out title II of the Federal Water Pollution Control Act, as amended, other than sections 201(m), 205(k), except that for the project authorized by said section the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t33/s1281/s1285">33 USC 1281, 1285.</ref></p></sidenote> Administrator shall allocate to the State of New York an amount equal to one-third of the total cost from the amount made available under this paragraph to the State of New York, one-third from the amount made available to the State of New Jersey, and one-third from the amounts made available to the remaining States, 206, 208, and 209, $2,400,000,000, including grants for biological treatment facilities to repair or replace small community systems but not to exceed three systems suffering operational problems outside the warranty period where the existing Environmental Protection Agency planned systems have proven to be inoperable by the local municipalities, where determined to be necessary, to remain available until expended: <proviso><i>Provided,</i> That of such amount, $3,965,426 in additional funds (the amount which was withheld from the State of Kansas by reason of an accounting error by the Federal Government) shall be made available to the State of Kansas:</proviso> <proviso><i>Provided further,</i> That nothing herein shall prohibit any project specified in section 201(m) from receiving a grant under section 201(g), in compliance with all relevant procedures under title II of the Federal Water Pollution Control Act, as amended, and paid from funds allotted to the State by section 205 and appropriated by this Act:</proviso> <proviso><i>Provided further,</i> That the Administrator, upon application by the Governor <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p></sidenote> of the State of Ohio, with the approval of the Committees on Appropriations, shall before October 1, 1982, commit existing unobligated funds from the State’s Wastewater Construction Grant allotments to fund the Solid Waste Energy facility in Akron, Ohio.</proviso></content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">hazardous substance response trust fund</inline></heading>
<content>Of the funds appropriated under this head in the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1982, $5,000,000 shall be made available to the Department of Health and Human Services, upon enactment, and up to an additional $2,000,000 may be made available by the Administrator to the Department for the performance of specific activities in accordance with section 111(c)(4) of Public Law 96–510, the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. Management of all funds made available to the Department <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s9611">42 USC 9611.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s9633">42 USC 9633.</ref></p></sidenote> shall be consistent with the responsibilities of the trustee of the fund, as outlined in section 228(b) of the Act.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">National Aeronautics and Space Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">research and development</inline></heading>
<content>Notwithstanding any other provision of this or any other Act, of the funds appropriated under the heading, “National Aeronautics and Space Administration, Research and development” in Public Law 97–101, not less than the amounts hereinafter set forth shall be <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1426">95 Stat. 1426.</ref></p></sidenote> <page identifier="/us/stat/96/186">96 STAT. 186</page> made available for the purposes specified: $31,200,000 for expendable launch vehicles; $323,500,000 for physics and astronomy (including $40,000,000 for Shuttle-Spacelab payloads); $205,000,000 for planetary exploration (including $1,700,000 for the midlevel facility in Hawaii); $39,500,000 for life sciences; $328,200,000 for space applications (including $2,300,000 for the search and rescue program, $5,000,000 for technology transfer, $6,000,000 for upper atmospheric research satellite experiments, $16,200,000 for Shuttle-Spacelab payloads, and $15,400,000 for a 30/20 gigahertz test satellite); $8,000,000 for technology utilization; $264,800,000 for aeronautical research and technology; $111,000,000 for space research and technology; and $402,100,000 for tracking and data acquisition: <proviso><i>Provided,</i> That of the funds available for the Space Shuttle, including space flight operations, not less than $80,000,000 shall be made available for design, development and procurement of liquid hydrogen-liquid oxygen (Centaur) upper stages for use in launching the Galileo and Solar Polar spacecraft in 1986:</proviso> <proviso><i>Provided further,</i> That no funds may be obligated for other upper stages, including kick stages, for the Galileo and Solar Polar spacecraft after the enactment of this Act except for work performed prior to the effective date of this Act, together with liability for termination:</proviso> <proviso><i>Provided further,</i> That no funds appropriated in this or any other Act may be obligated for a Solar Maximum repair/retrieval mission until the Secretary of the Air Force enters into an agreement with the Administrator to reimburse the National Aeronautics and Space Administration 50 per centum of the costs of such mission (exclusive of the costs attributable solely to equipment for the Solar Maximum spacecraft and to equipment capable of reuse):</proviso> <proviso><i>Provided further,</i> That upon request by the Administrator of the National Aeronautics and Space Administration and approval by the Committees on Appropriations not to exceed $50,000,000 from the unobligated balances of funds appropriated under the heading “National Aeronautics and Space Administration, Construction of facilities” or “National Aeronautics and Space Administration, Research and program management” in Public Law 97–101 and Public Law 96–526 shall be available for the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1426">95 Stat. 1426;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/3054">94 Stat. 3054.</ref></p> <p class="indent0 firstIndent0 fontsize8">Space Shuttle launch pad.</p></sidenote> Space Shuttle, including space flight operations:</proviso> <proviso><i>Provided further,</i> That the Administrator makes sufficient funds available to assure that a second Space Shuttle launch pad at the Kennedy Space Center, Florida, is operational by January 1, 1986.</proviso></content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>ADMINISTRATIVE PROVISION</heading>
<content>Limitations in section 501(40) of title V of the Department of <sidenote><p class="indent0 firstIndent0 fontsize8">Limitations.</p></sidenote> Housing and Urban Development-Independent Agencies Appropriation Act, 1982, are amended as follows: The limitations on the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1440">95 Stat. 1440.</ref></p></sidenote> Department of Housing and Urban Development’s Office of the Assistant Secretary for Legislation and Congressional Relations are increased from 26 full-time permanent positions and 27 staff years to 31 full-time permanent positions and 33.5 staff years, the limitation on the National Aeronautics and Space Administration’s Office of the Comptroller is increased from 150 full-time permanent positions to 161 full-time permanent positions, the limitation on the National Aeronautics and Space Administration’s Office of External Relations is increased from 120 full-time permanent positions to 125 full-time permanent positions, excluding those positions allocated for Technology Utilization activities, and the limitation on the <page identifier="/us/stat/96/187">96 STAT. 187</page> Veterans Administration’s Office of Planning and Program Evaluation is increased from $1,500,000 to $2,300,000.
</content>
</appropriations>
</chapter>
<chapter><num value="III">CHAPTER III</num>
<appropriations level="major"><heading>DEPARTMENT OF TRANSPORTATION</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Coast Guard</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">operating expenses</inline></heading>
<content>For an additional amount for “Operating expenses”, $17,500,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Federal Highway Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">federal-aid highway program</inline></heading>
<content>
<p class="firstIndent1 fontsize10">Section 3(a) of the Federal-Aid Highway Act of 1981 is amended by <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1699">95 Stat. 1699.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t23/s104">23 USC 104</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1459">95 Stat. 1459.</ref></p></sidenote> striking the period at the end of the first sentence and by inserting the following: “<quotedText>plus, an additional amount not to exceed $19,000,000 in obligation authority to carry out section 310(d)(3) of Public Law 97–102.</quotedText>”.</p>
<p class="firstIndent1 fontsize10">For an additional amount of authority to execute contracts to replace or rehabilitate highway bridges according to Title 23, United States Code, Section 144, $19,000,000 out of the Highway Trust Fund, to remain available until expended: <proviso><i>Provided,</i> That obligations incurred under this authority shall not be subject to any law limiting obligations for Federal-Aid Highways.</proviso></p>
<p class="firstIndent1 fontsize10">Section 3(a) of the Federal-Aid Highway Act of 1981 is further amended by striking the period at the end of the first sentence and by inserting the following: “<quotedText>plus, an additional amount not to exceed $53,000,000 in obligation authority which the Secretary shall allocate to the States in order to increase such total obligation limitation, so that the reduction of any State’s final obligation limitation is held to 15 per centum of the tentative limitation issued by the Secretary on October 1, 1981.</quotedText>”.</p>
</content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">national scenic and recreational highway</inline></heading>
<subheading>(<inline class="smallCaps">liquidation of contract authorization</inline>)</subheading>
<content>Any amounts previously authorized to be derived from the Highway Trust Fund for payment of obligations in carrying out the provisions of 23 U.S.C. 148 are to be transferred to and administered under the appropriation “Federal-aid highways”.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Federal Railroad Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">grants to the national railroad passenger corporation</inline></heading>
<content>Section 303(d) of the Rail Passenger Service Act, 45 U.S.C. 543(d), is amended by changing the period at the end thereof to a semicolon and adding the following: “<quotedText>except that the holding of securities issued by a railroad shall not be deemed to be violative of this prohibition: <proviso><i>Provided,</i> That the officer who holds such securities <page identifier="/us/stat/96/188">96 STAT. 188</page> recuses himself from any decisions which bear directly on such railroad, and makes full public disclosure of such holdings.</proviso></quotedText>”.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>RELATED AGENCIES</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Civil Aeronautics Board</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">payments to air carriers</inline></heading>
<content>For an additional amount for “Payments to air carriers”, $28,400,000 to remain available until expended: <proviso><i>Provided,</i> That $8,242,000 shall be used to liquidate obligations incurred during September 1981, to provide for subsidy payments under 49 U.S.C. 1376 and 1389:</proviso> <proviso><i>Provided further,</i> That notwithstanding any other provision of law any funds appropriated for “Payments to air carriers” in this or any other Act which are not obligated by September 30, 1982, shall be available for obligations only for section 419 (49 U.S.C. 1389) subsidies, except for adjustments to section 406 (49 U.S.C. 1376) payments for service provided prior to September 30, 1982.</proviso>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Interstate Commerce Commission</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">payments for directed rail service</inline></heading>
<chapeau>For an additional amount for “Payments for directed rail service”, $8,000,000, to remain available until expended.</chapeau>
<section class="firstIndent1 fontsize10"><chapeau>Section 120 of the Rock Island Railroad Transition and Employee Assistance Act is amended—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s1015">45 USC 1015.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <chapeau>in subsection (a)—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>the Rock Island Railroad</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>any railroad subject to section 77 of the Bankruptcy Act, or subchapter <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s205">11 USC 205.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s1161">11 USC 1161.</ref></p></sidenote> IV of chapter 11 of title 11, United States Code, which has ceased to provide passenger commuter service over any line of the railroad</quotedText>”;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out “<quotedText>2-year</quotedText>” and inserting in lieu thereof “<quotedText>3-year</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>by striking out “<quotedText>Rock Island Railroad</quotedText>” each place it appears (other than the first time it appears) and inserting in lieu thereof “<quotedText>railroad</quotedText>”; and</content></subparagraph></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in subsection (b), by striking out “<quotedText>the Rock Island Railroad</quotedText>” and inserting in lieu thereof “<quotedText>any railroad</quotedText>”.</content></paragraph>
</section>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="IV">CHAPTER IV</num>
<appropriations level="major"><heading>DEPARTMENT OF THE TREASURY</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Bureau of Government Financial Operations</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $81,604,000.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/189">96 STAT. 189</page>
<appropriations level="intermediate"><heading><inline class="smallCaps">Bureau of Alcohol, Tobacco and Firearms</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of functions.</p></sidenote> $23,825,000: <proviso><i>Provided,</i> That no funds made available by this Act or Public Law 97–161 may be used to accomplish or implement any <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 22.</p></sidenote> proposed reorganization of the Bureau of Alcohol, Tobacco and Firearms or the transfer of the Bureau’s functions, missions, or activities to other agencies within the Department of the Treasury in the fiscal year ending on September 30, 1982:</proviso> <proviso><i>Provided further,</i> That no reorganization of the Bureau of Alcohol, Tobacco and Firearms or the transfer of the Bureau’s functions, missions, or activities to other agencies within the Department of the Treasury subsequent to September 30, 1982, shall be accomplished or implemented without the specific, express approval of both the House and Senate Committees on Appropriations.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">United States Customs Service</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $14,865,000, of which $8,000,000 shall be used for salaries, expenses, equipment, and other related expenses for Operation Exodus.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major"><heading>U.S. POSTAL SERVICE</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Payment to the Postal Service Fund</inline></heading>
<content>
<p class="indent0 fontsize10">For an additional amount for payment to the Postal Service Fund for revenue foregone on free and reduced rates of mail, pursuant to 89 U.S.C. 2401(c), $42,000,000: <proviso><i>Provided,</i> That notwithstanding any other provision of law, the Postal Service shall use these funds promptly to revise the adjustment to preferred rates made pursuant to section 108 of Public Law 97–92 so that all mail covered by the 16-year <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1193">95 Stat. 1193.</ref></p> <p class="indent0 firstIndent0 fontsize8">Effective date.</p></sidenote> phasing schedule established pursuant to section 3626 of title 39, United States Code, shall benefit from step 13 on such schedule through September 30, 1982. This provision shall take effect ten days after enactment of this Act.</proviso></p>
<p class="indent0 fontsize10">Effective October 1, 1982, section 1723 of the Omnibus Reconciliation <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/759">95 Stat. 759.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t39/s2401">39 USC 2401</ref> note.</p></sidenote> Act, Public Law 97–35, is amended by striking out “<quotedText>(a)</quotedText>” before “<quotedText>Notwithstanding</quotedText>” in subsection (a) and by striking out subsection (b).</p>
</content>
</appropriations>
</appropriations>
<appropriations level="major"><heading>INDEPENDENT AGENCIES</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">General Services Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">office of inspector general</inline></heading>
<content>For an additional amount for “Office of Inspector General”, $500,000.</content>
</appropriations>
<appropriations level="small"><heading><inline class="smallCaps">federal buildings fund</inline></heading>
<content>Notwithstanding the provision immediately following the repairs <sidenote><p class="indent0 firstIndent0 fontsize8">Limitations.</p></sidenote> and improvements line item projects under the heading “General <page identifier="/us/stat/96/190">96 STAT. 190</page> Services Administration, Federal buildings fund, Limitations on availability of revenue” in H.R. 4121 as passed by the House and in H.R. 4121 as reported by the Senate on September 22, 1981, funds presently available for repairs and alterations nonprospectus projects shall be used to initiate the design and related work required to begin the repairs and alterations of the U.S. Court of Appeals building, Atlanta, Georgia.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Merit Systems Protection Board</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $4,006,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Office of Special Counsel</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $288,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">U.S. Tax Court</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $1,530,000.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter><num value="V">CHAPTER V</num>
<appropriations level="major"><heading>DEPARTMENT OF COMMERCE</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">General Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<content>For an additional amount for “Salaries and expenses”, $3,171,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">Economic Development Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">salaries and expenses</inline></heading>
<subheading>(<inline class="smallCaps">transfer of funds</inline>)</subheading>
<content>For an additional amount for “Salaries and expenses”, $3,500,000 to be derived by transfer from the Economic Development Revolving Fund.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate"><heading><inline class="smallCaps">National Oceanic and Atmospheric Administration</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">operations, research, and facilities</inline></heading>
<content>For an additional amount for “Operations, research, and facilities”, $2,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/191">96 STAT. 191</page>
<appropriations level="major"><heading>RELATED AGENCY</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">International Communication Agency</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">acquisition and construction of radio facilities</inline></heading>
<content>Appropriations made available under this heading for fiscal year 1982 may be used for lease of real property for periods of up to twenty-five years in Africa, Asia, the Caribbean area, and Europe.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter><num value="VI">CHAPTER VI</num>
<appropriations level="major"><heading>DEPARTMENT OF AGRICULTURE</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Food and Nutrition Service</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">food stamp program</inline></heading>
<content>For an additional amount for the “Food Stamp Program”, $1,006,616,000.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter><num value="VII">CHAPTER VII</num>
<appropriations level="major"><heading>DEPARTMENT OF DEFENSE—CIVIL DEPARTMENT OF THE ARMY</heading>
<appropriations level="intermediate"><heading><inline class="smallCaps">Corps of Engineers—Civil</inline></heading>
<appropriations level="small"><heading><inline class="smallCaps">flood control and coastal emergencies</inline></heading>
<content>For an additional amount for “Flood Control and Coastal Emergencies”, $40,000,000, to remain available until expended: <proviso><i>Provided,</i> That $18,000,000 of the funds provided shall be for flood control measures and features on the Cowlitz and Toutle Rivers in the State of Washington.</proviso></content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
</title>
<title>
<num value="II">TITLE II</num>
<appropriations level="major"><heading>GENERAL PROVISIONS</heading>
<section class="firstIndent0 fontsize10"><num value="201"><inline class="smallCaps">Sec.</inline> 201.</num> <content class="inline">Any institution of higher education specifically cited in the conference report on the Education Amendments of 1980 (report <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1001">20 USC 1001</ref> note.</p></sidenote> numbered 96–1337) as a unique institution which the conference committee for that legislation intended to be recognized as a developing institution eligible to apply for funds under title III of the Higher Education Act of 1965, shall be treated as an eligible institution <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1051">20 USC 1051.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s483">20 USC 483</ref> note.</p></sidenote> for such purpose for fiscal year 1982, notwithstanding section 322(a)(2)(A) of such Act.</content></section>
<section class="firstIndent0 fontsize10"><num value="202"><inline class="smallCaps">Sec.</inline> 202.</num> <content class="inline">No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein.</content></section>
<section class="firstIndent0 fontsize10"><num value="203"><inline class="smallCaps">Sec.</inline> 203.</num> <content class="inline">Notwithstanding any other provision of law, none of the funds provided for International Organizations and Programs in Public Law 97–121, the Foreign Assistance and Related Programs Appropriation Act for Fiscal Year 1982, shall be available for the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1647">95 Stat. 1647.</ref></p></sidenote> United States proportionate share for any programs for the Pales-<page identifier="/us/stat/96/192">96 STAT. 192</page>tine Liberation Organization, the South West Africa Peoples Organization, or Cuba.</content></section>
<section class="firstIndent0 fontsize10">
<num value="204"><inline class="smallCaps">Sec.</inline> 204.</num> <content class="inline">No funds appropriated or otherwise made available for <sidenote><p class="indent0 firstIndent0 fontsize8">Restrictions.</p></sidenote> fiscal year 1982 shall be obligated or expended to prescribe, issue, administer, or enforce any standard, rule, regulation, or order under the Federal Mine Safety and Health Act of 1977 on any State or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t30/s801">30 USC 801</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1183">95 Stat. 1183.</ref></p></sidenote> political subdivision thereof. Notwithstanding section 101(a)(8) of Public Law 97–92 or any similar or comparable provision of any other law, during fiscal year 1982 the Mine Safety and Health Administration shall have the same enforcement authorities vested in such Administration on September 30, 1981.</content></section>
<section class="firstIndent0 fontsize10"><num value="205"><inline class="smallCaps">Sec.</inline> 205.</num> <content class="inline">Effective upon enactment of this Act and for the remainder <sidenote><p class="indent0 firstIndent0 fontsize8">Loan guarantee to Polish People’s Republic.</p> <p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> of fiscal year 1982, notwithstanding any other provision of law, no funds may be paid out of the Treasury of the United States or out of any fund of a Government corporation to any private individual or corporation in satisfaction of any assurance agreement or payment guarantee or other form of loan guarantee entered into by any agency or corporation of the United States Government with respect to loans made and credits extended to the Polish People’s Republic, unless the Polish People’s Republic has been declared to be in default of its debt to such individual or corporation or unless the President has provided a monthly written report to the Speaker of the House of Representatives and the President of the Senate explaining the manner in which the national interest of the United States has been served by any payments during the previous month under loan guarantee or credit assurance agreement with respect to loans made or credits extended to the Polish People’s Republic in the absence of a declaration of default.</content></section>
<section class="firstIndent0 fontsize10"><num value="206"><inline class="smallCaps">Sec.</inline> 206.</num> 
<content>Notwithstanding any other provision of law, the amounts appropriated for fiscal year 1982 under Public Law 97–51 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/958">95 Stat. 958.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1098/1183">95 Stat. 1098, 1183.</ref></p> <p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 22.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s256">42 USC 256.</ref></p></sidenote> (as amended by Public Law 97–85) and Public Law 97–92 (as amended by Public Law 97–161) for purposes of section 340 of the Public Health Service Act shall be available for funding grants and contracts under such section in areas that are not urbanized areas and in urbanized areas.</content>
</section>
<section class="firstIndent0 fontsize10"><num value="207"><inline class="smallCaps">Sec.</inline> 207.</num> <content class="inline">Notwithstanding any other provision of this Act, any <sidenote><p class="indent0 firstIndent0 fontsize8">Fund apportionment.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070b–3">20 USC 1070b–3.</ref></p></sidenote> other Act, or section 413D of the Higher Education Act of 1965, the Secretary shall apportion the sums appropriated pursuant to section 413A(b) of the Higher Education Act of 1965 for the fiscal year 1982 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070b">20 USC 1070b.</ref></p></sidenote> among the States so that each State’s apportionment bears the same ratio to the total amount appropriated as that State’s apportionment in the fiscal year 1981 bears to the total amount appropriated pursuant to section 413A(b) for that fiscal year: <proviso><i>Provided,</i> That the Secretary shall allocate sums to institutions in each State notwithstanding section 413D(b)(1)(B)(ii)(I) of the Higher Education Act of 1965.</proviso></content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070b–3">20 USC 1070b–3.</ref></p></sidenote>
</section>
<section class="firstIndent0 fontsize10">
<num value="208"><inline class="smallCaps">Sec.</inline> 208.</num> <content class="inline">Notwithstanding any other provision of this Act, any other Act, or section 442 of the Higher Education Act of 1965, the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s2752">42 USC 2752.</ref></p></sidenote> Secretary shall allot the sums appropriated pursuant to section 441 of the Higher Education Act of 1965 for the fiscal year 1982 among <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s2751">42 USC 2751.</ref></p></sidenote> Guam, American Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands, and the States (including the District of Columbia and the Commonwealth of Puerto Rico) so that the allotment of Guam, American Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands, and each State (including the District of Columbia and the Commonwealth of Puerto Rico) bears the same ratio to the amount appropriated as the allotment of Guam, American <page identifier="/us/stat/96/193">96 STAT. 193</page> Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands, and each State (including the District of Columbia and the Commonwealth of Puerto Rico) for the fiscal year 1981 bears to the total amount appropriated pursuant to section 441 for that fiscal year: <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s2751">42 USC 2751.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s2756">42 USC 2756.</ref></p></sidenote> <proviso><i>Provided,</i> That the Secretary shall allocate sums to institutions in each jurisdiction notwithstanding the second sentence of section 446(a) of the Higher Education Act of 1965.</proviso></content>
</section>
<section class="firstIndent0 fontsize10">
<num value="209"><inline class="smallCaps">Sec.</inline> 209.</num> <chapeau class="inline">The Secretary of Education and the Director of the <sidenote><p class="indent0 firstIndent0 fontsize8">Grant agreement, termination.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1221e">20 USC 1221e</ref> note.</p></sidenote> National Institute of Education shall not terminate any long-term special institutional agreement (or any other grant agreement or contract which incorporates by reference such long-term special institutional agreement) which—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>was entered into under section 405(f) of the General Education Provisions Act, relating to laboratories and centers, and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1221e">20 USC 1221e.</ref></p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>is in effect on the date of enactment of this Act,</content></paragraph>
<continuation class="indent0 fontsize10">prior to the original completion date established by such long-term special institutional agreement (or any other grant agreement or contract which incorporates by reference such long-term special institutional agreement).</continuation>
</section>
<section class="firstIndent0 fontsize10">
<num value="210"><inline class="smallCaps">Sec.</inline> 210.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary of Agriculture shall initiate construction <sidenote><p class="indent0 firstIndent0 fontsize8">Construction projects.</p></sidenote> on not less than fifteen new projects under the Watershed Protection and Flood Prevention Act (16 U.S.C. 1001 et seq.) during fiscal year 1982.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Any project proposed for construction pursuant to the Act <sidenote><p class="indent0 firstIndent0 fontsize8">Project approval.</p></sidenote> referred to in subsection (a) and submitted to the Director of the Office of Management and Budget for review shall be deemed to be approved by the Director unless disapproved by him within ninety days after submission.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="211"><inline class="smallCaps">Sec.</inline> 211.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Subsection (a) of section 112 of the Act of December 15, 1981 (95 Stat. 1194), is amended by inserting after “<quotedText>in connection with a qualified issue</quotedText>” the following: “<quotedText>, except to the extent such funds are used in connection with the consideration or granting of an exemption from the application of such revenue ruling or regulation under proposed income tax regulation section 1.103–7(b)(6)(ii) or any similar statute or regulation</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Subsection (d) of section 112 of the Act of December 15, 1981 (95 Stat. 1196), is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="D">“(d)</num> <content class="inline">It is the sense of the Congress that after August 23, 1981, the Secretary of the Treasury or his delegate, in all cases, should enforce any revenue ruling or regulation described in paragraph (1) or (2) of subsection (a) in a manner consistent with the provisions of this section. Nothing in the preceding sentence shall prevent the Secretary of the Treasury or his delegate from granting or considering an exemption from the application of such a revenue ruling or regulation under proposed income tax regulation section 1.103–7(b)(6)(ii) or any similar statute or regulation.”.</content></subsection>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="212"><inline class="smallCaps">Sec.</inline> 212.</num> <content class="inline">Notwithstanding any provision of this or any other Act, <sidenote><p class="indent0 firstIndent0 fontsize8">Restrictions.</p></sidenote> none of the funds appropriated for the Department of Labor, Mine Safety and Health Administration, shall be used to classify a mine in the potash industry as gassy based upon air samples containing concentrations of methane gas, unless such classification standard has been adopted through formal rulemaking on or after November 5, 1981.</content>
</section>
<section class="firstIndent0 fontsize10"><num value="213"><inline class="smallCaps">Sec.</inline> 213.</num> <content class="inline">None of the funds provided in this or any other Act shall <sidenote><p class="indent0 firstIndent0 fontsize8">Restrictions.</p></sidenote> be used to implement an apportionment and staffing plan to specifically phase down the Public Health Service Commissioned Corps.</content>
</section>
<page identifier="/us/stat/96/194">96 STAT. 194</page>
<section class="firstIndent0 fontsize10">
<num value="214"><inline class="smallCaps">Sec.</inline> 214.</num> <content class="inline">The Department of Agriculture, U.S. Forest Service, within available funds, shall expend not less than $1,000,000 for research on the cyclocrane concept of a lighter-than-air heavy lift vehicle for use in logging operations.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="215"><inline class="smallCaps">Sec.</inline> 215.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The last sentence of section 162(a) of the Internal Revenue Code of 1954 (relating to trade or business expenses) is <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162.</ref></p></sidenote> amended by inserting “<quotedText>, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes in excess of $3,000</quotedText>” after “<quotedText>home</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Paragraph (4) of section 280A(f) of such Code (relating to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s280A">26 USC 280A.</ref></p></sidenote> coordination with section 162(a)(2)) is amended to read as follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <heading><inline class="smallCaps">Coordination with section</inline> 162 (a) (2).—</heading><content>Nothing in this section shall be construed to disallow any deduction allowable under section 162(a)(2) (or any deduction which meets the tests of section 162(a)(2) but is allowable under another provision of this title) by reason of the taxpayer’s being away from home in the pursuit of a trade or business (other than the trade or business of renting dwelling units).”</content></paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Subsection (a) of section 139 of the Act of October 1, 1981 (95 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref> note.</p></sidenote> Stat. 967), is hereby repealed.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>The amendments made by this section shall apply to taxable <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref> note.</p></sidenote> years beginning after December 31, 1981.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="216"><inline class="smallCaps">Sec.</inline> 216.</num> <content class="inline">For an additional amount for National Guard Personnel, <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p></sidenote> Army, such amount as is necessary to make 850 man-days available to the Kentucky Army National Guard to implement and operate the Medical Assistance to Safety and Traffic program in Kentucky through August 1, 1982, to be derived by transfer from Operations and Maintenance, Army National Guard.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="217"><inline class="smallCaps">Sec.</inline> 217.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">None of the funds which are made available by this or <sidenote><p class="indent0 firstIndent0 fontsize8">Restriction.</p></sidenote> any other Act shall be used to study, plan, or implement the termination of the operation of the Southwestern Indian Polytechnic Institute located in Albuquerque, New Mexico, in fiscal year 1982.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The Secretary of the Interior shall use funds made available to the Department of the Interior under the Act of December 23, 1981 (95 Stat. 1391), to operate Southwestern Indian Polytechnic Institute through fiscal year 1982.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="218"><inline class="smallCaps">Sec.</inline> 218.</num> <content class="inline">Notwithstanding the provisions of section 4(b) of the Federal-Aid Highway Act of 1981, and section 102(c) of the Federal-Aid <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1700">95 Stat. 1700.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t23/s101">23 USC 101</ref> note.</p></sidenote> Highway Act of 1976, the Secretary may approve the use of interstate construction funds authorized by section 108(b) of the <page identifier="/us/stat/96/195">96 STAT. 195</page> Federal-Aid Highway Act of 1956, as amended, on projects for <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t23/s101">23 USC 101</ref> note.</p></sidenote> resurfacing, restoring, rehabilitating, and reconstructing the Interstate System in accordance with the provisions of 23 U.S.C. 119, or for those purposes for which funds apportioned under 23 U.S.C. 104(b) (1), (2), and (6) may be expended, in a State which received no more than one-half of 1 per centum of the total apportionment under 23 U.S.C. 104(b)(5)(A) for the fiscal year ending September 30, 1983, where necessary in order to fully utilize funds apportioned under 23 U.S.C. 104(b)(5)(A) through the fiscal year ending September 30, 1982, but within the obligational limitation established by <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1699">95 Stat. 1699.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t23/s104">23 USC 104</ref> note.</p></sidenote> section 3 of the Federal-Aid Highway Act of 1981.</content>
</section>
</appropriations>
</title>
</section>
<action>
<actionDescription>Approved July 18, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6685">H.R. 6685</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/632">97–632</ref> (<committee>Comm. of Conference</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 29, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">July 15, House concurred in Senate amendment, with an amendment; Senate agreed to conference report and concurred in House amendment.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 29 (1982):</heading>
<p class="indent4 firstIndent-1">July 19, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–217: To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>217</docNumber>
<citableAs>Public Law 97–217</citableAs>
<citableAs>96 Stat. 196</citableAs>
<approvedDate>1982-07-19</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/196">96 STAT. 196</page>
<dc:type>Public Law</dc:type> <docNumber>97–217</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To extend the expiration date of section 252 of the Energy Policy and Conservation Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-19">July 19, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2651">S. 2651</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section 252(j) <sidenote><p class="indent0 firstIndent0 fontsize8">Energy Policy and Conservation Act, extension.</p> <p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 106.</p></sidenote> of the Energy Policy and Conservation Act (42 U.S.C. 6272(j)) is amended by striking “<quotedText>July 1, 1982</quotedText>” and inserting in its place “<quotedText>August 1, 1982</quotedText>”.</content></section>
<action>
<actionDescription>Approved July 19, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2651">S. 2651</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 15, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–218: To provide for the operation of the tobacco price support and production adjustment program in such a manner as to result in no net cost to taxpayers, to limit increases in the support price for tobacco, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>218</docNumber>
<citableAs>Public Law 97–218</citableAs>
<citableAs>96 Stat. 197</citableAs>
<approvedDate>1982-07-20</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/197">96 STAT. 197</page>
<dc:type>Public Law</dc:type> <docNumber>97–218</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for the operation of the tobacco price support and production adjustment program in such a manner as to result in no net cost to taxpayers, to limit increases in the support price for tobacco, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-20">July 20, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6590">H.R. 6590</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">No Net Cost Tobacco Program Act of 1982.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">This Act maybe cited as the “<shortTitle role="act">No Net Cost Tobacco <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1281">7 USC 1281</ref> note.</p></sidenote> Program Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">findings</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <chapeau class="inline">Congress finds that—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445–1">7 USC 1445–1</ref> note.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in order to implement the intent of Congress, as expressed in the Agriculture and Food Act of 1981, that the tobacco price <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1281">7 USC 1281</ref> note.</p></sidenote> support and production adjustment program be carried out at no net cost to the taxpayer, other than administrative expenses common to the operation of all price support programs, it is necessary that producers of quota tobacco share equitably in helping to eliminate losses which may be incurred in carrying out the program;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>producers of quota tobacco should be required, as a condition of receiving the benefits of price support for their tobacco, to contribute to a capital account to be established by each producer-owned marketing association through which price support advances are made available to producers; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the account so established should be used by the associations exclusively for the purpose of achieving a no net cost tobacco program.</content></paragraph>
</section>
<title>
<num value="I">TITLE I—</num><heading>MODIFICATION OF TOBACCO PRICE SUPPORT PROGRAM</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">producer contributions to no net cost tobacco fund</inline></heading>
<num value="101"><inline class="smallCaps">Sec.</inline> 101.</num> <content class="inline">Effective for the 1982 and subsequent crops of tobacco, the Agricultural Act of 1949 (7 U.S.C. 1421 et seq.) is amended by inserting, following section 106, a new section 106A as follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“producer contributions to no net cost tobacco fund</inline></heading>
<num value="106A"><inline class="smallCaps">“Sec.</inline> 106A.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>As used in the section— <sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445–1">7 USC 1445–1.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the term ‘association’ means a producer-owned cooperative marketing association which has entered into a loan agreement with the Corporation to make price support available to producers;</content></paragraph>
<page identifier="/us/stat/96/198">96 STAT. 198</page>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the term ‘Corporation’ means the Commodity Credit Corporation, an agency and instrumentality of the United States within the Department of Agriculture through which the Secretary makes price support available to producers;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>the term ‘Fund’ means the capital account to be established within each association, which account shall be known as the ‘No Net Cost Tobacco Fund’;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>the term ‘to market’ means to dispose of quota tobacco by voluntary or involuntary sale, barter, exchange, gift inter vivos, or consigning the tobacco to an association for a price support advance;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>the term ‘net gains’ means the amount by which total proceeds obtained from the sale by an association of a crop of quota tobacco pledged to the Corporation for price support loan exceeds the principal amount of the price support loan made by the Corporation to the association on such crop, plus interest and charges; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>the term ‘quota tobacco’ means any kind of tobacco for which marketing quotas are in effect or for which marketing quotas are not disapproved by producers.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The Secretary may carry out the tobacco price support program <sidenote><p class="indent0 firstIndent0 fontsize8">Loan advances.</p></sidenote> through the Corporation and shall, except as otherwise provided by this section, continue to make price support available to producers through loans to associations that, under agreements with the Corporation, agree to make loan advances to producers.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Each association shall establish within the association a Fund. <sidenote><p class="indent0 firstIndent0 fontsize8">Fund, establishment.</p></sidenote> The Fund shall be comprised of amounts contributed by producer-members as provided in subsection (d).</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <chapeau>The Secretary shall—<sidenote><p class="indent0 firstIndent0 fontsize8">Price support eligibility.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <chapeau>require—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <chapeau>that—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>as a condition of eligibility for price support, each producer of each kind of quota tobacco (other than Burley quota tobacco with respect to the 1983 and subsequent crops) shall agree, with respect to all such kind of quota tobacco marketed by the producer from a farm, to contribute to the appropriate association, for deposit in the association’s Fund, an amount determined from time to time by the association with the approval of the Secretary; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>as a condition of eligibility for price support for any marketing year of any three-year period for which marketing quotas are in effect (other than the period applicable to the 1982 crop), each producer of Burley quota tobacco shall agree, not later than a date established by the Secretary preceding the beginning of the first marketing year of such three-year period (or, in the case of a producer of Burley quota tobacco on a new farm or a producer of Burley quota tobacco succeeding another producer on a farm, before the beginning of the marketing year in which such new producer or such successor producer will first market Burley quota tobacco from the farm involved), to contribute in each of the marketing years in such three-year period (or, in the case of such new producer or such successor producer, any remaining marketing year in such three-year period), with respect to all Burley quota tobacco <page identifier="/us/stat/96/199">96 STAT. 199</page> marketed by the producer, to the appropriate association, for deposit in the association’s Fund, an amount determined from time to time by the association with the approval of the Secretary; and</content></clause>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>that, upon making a contribution under subparagraph (A)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>in the case of quota tobacco marketed other than <sidenote><p class="indent0 firstIndent0 fontsize8">Capital stock or capital certificate.</p></sidenote> by consignment to an association for a price support advance, the producer shall receive from the association capital stock or, if the association does not issue such stock, a capital certificate having a par value or face amount, respectively, equal to the contribution; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>in the case of quota tobacco consigned by the producer to an association for a price support advance, the producer shall receive from the association a qualified per unit retain certificate, as defined in section 1388(h) of the Internal Revenue Code, having a face <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s1388">26 USC 1388.</ref></p></sidenote> amount equal to the amount of the contribution and representing an interest in the association’s Fund.</content></clause>
</subparagraph>
<continuation class="indent0 fontsize10">The Secretary shall approve the amount of the contributions determined by an association from time to time under this paragraph only if the Secretary determines that such amount will result in accumulation of a Fund adequate to reimburse the Corporation for any net losses which the Corporation may sustain under its loan agreements with the association, based on reasonable estimates of the amounts which the Corporation will lend to the association under such agreements and the proceeds which will be realized from the sales of tobacco which are pledged to the Corporation by the association as security for loans;</continuation>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>effective for the 1983 and subsequent crops, require that <sidenote><p class="indent0 firstIndent0 fontsize8">Acreage allotment and marketing quota leases.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1311">7 USC 1311.</ref></p></sidenote> each owner and operator of any farm who, in conformity with the provisions of subtitle B, part I, of the Agricultural Adjustment Act of 1938, leases all or any part of an acreage allotment or marketing quota for Flue-cured tobacco to make contributions, for deposit into the Fund established by the association which, under a loan agreement with the Corporation, makes price support available to producers of Flue-cured tobacco. The amount of such contribution for the quantity of tobacco of each crop represented by such lease shall be the same amount as the contribution for producers of Flue-cured tobacco of such crop determined and approved under paragraph (1). The Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Capital stock or capital certificate.</p></sidenote> shall require that such association, upon receiving such contribution, issue to such owner and operator capital stock or, if the association does not issue such stock, a capital certificate having a par value or face amount, respectively, equal to the contribution;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>require that the Fund established by each association shall be kept and maintained separate from all other accounts of the association and shall be used exclusively, as prescribed by the Secretary, for the purpose of ensuring, insofar as practicable, that the Corporation, under its loan agreements with the association with respect to 1982 and subsequent crops of quota tobacco, will suffer no net losses (including, but not limited to, recovery of the amount of loans extended to cover the overhead <page identifier="/us/stat/96/200">96 STAT. 200</page> costs of the association), after any net gains are applied to net losses of the corporation under paragraph (5);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>permit an association to invest the monies in the Fund in such manner as the Secretary may approve, and require that the interest or other earnings on such investment shall become a part of the Fund;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>require that loan agreements between the Corporation and the association provide that the Corporation shall retain the net gains from each of the 1982 and subsequent crops of tobacco pledged by the association as security for price support loans, and that such net gains will be used for the purpose of (A) offsetting any losses sustained by the Corporation under its loan agreements with the association for any of the 1982 and subsequent crops of loan tobacco, or (B) reducing the outstanding balance of any price support loan made by the Corporation to the association under such agreements for 1982 and subsequent crops of tobacco, or for both such purposes; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>provide, in loan agreements between the Corporation and <sidenote><p class="indent0 firstIndent0 fontsize8">Capital or net gain distribution.</p></sidenote> an association, that if the Secretary determines that the amount in the Fund or the net gains referred to in paragraph (5) exceed the amounts necessary for the purposes specified in this section, such excess (A) in the case of an association making price support available to producers of quota tobacco other than Burley tobacco, will be released to the association by the Corporation and may be devoted to other purposes by the association, and (B) in the case of an association making price support available to producers of Burley quota tobacco, will be released to the association by the Corporation and may be distributed, as determined by the association, to the producer-members of the association as a capital distribution or net gain distribution.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>If any association which has entered into a loan agreement <sidenote><p class="indent0 firstIndent0 fontsize8">Agreement, termination.</p></sidenote> with the Corporation with respect to 1982 or subsequent crops of quota tobacco fails or refuses to comply with the provisions of this section, the regulations issued by the Secretary thereunder, or the terms of such agreement, the Secretary may terminate such agreement or provide that no additional loan funds may be made available thereunder to the association. In such event, the Secretary shall make price support available to producers of the kind or kinds of tobacco, the price of which had been supported through loans to such association, through such other means as are authorized by this Act or the Commodity Credit Corporation Charter Act.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s714">15 USC 714</ref> note.</p></sidenote></subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>If, under subsection (e), a loan agreement with an association is terminated, or if an association having a loan agreement with the Corporation is dissolved, merges with another association, or otherwise ceases to operate, the Fund or the net gains referred to in subsection (d)(5) shall be applied or disposed of in such manner as the Secretary may approve or prescribe, except that they shall, to the extent necessary, first be applied or used for the purposes therefor prescribed in this section.</content></subsection>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <content>The Secretary shall issue regulations necessary to carry out <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> the provisions of this section.”.</content></subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">adjustment of price support level of tobacco</inline></heading>
<num value="102"><inline class="smallCaps">Sec.</inline> 102.</num> <content class="inline">Effective for the 1982 and subsequent crops of tobacco, section 106 of the Agricultural Act of 1949 (7 U.S.C. 1445) is amended by adding at the end thereof new subsection (d) as follows:
<page identifier="/us/stat/96/201">96 STAT. 201</page>
<quotedContent>
<subsection class="indent0 fontsize10">
<num value="d">“(d)</num> <content>Notwithstanding the provisions of section 403, if the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1423">7 USC 1423.</ref></p></sidenote> determines that the supply of any grade of any kind of tobacco of a crop for which marketing quotas are in effect or are not disapproved by producers will likely be excessive, the Secretary, after prior consultation with the association through which price support for the grade and kind of tobacco is made available to producers, may reduce the support rate which would otherwise be established for such grade of tobacco after taking into consideration the effect such reduction may have on the supply and price of other grades of other kinds of quota tobacco: <proviso><i>Provided,</i> That the weighted average of the support rates for all eligible grades of such kind of tobacco shall, after such reduction, reflect not less than (1) 65 per centum of the increase in the support level for such kind of tobacco which would otherwise be established under this section, if the support level therefor is higher then the support level for the preceding crop, or (2) the support level for such kind of tobacco established under this section, if the support level therefor is not higher than the support level for the preceding crop.</proviso> In determining whether the supply of any grade of any kind of tobacco of a crop will be excessive, the Secretary shall take into consideration the domestic supply, including domestic inventories, the amount of such tobacco pledged as security for price support loans, and anticipated domestic and export demand, based on the maturity, uniformity and stalk position of such tobacco.”.</content>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">penalties for marketing tobacco in excess of marketing quota and for marketing certain tobacco that is not eugible for price support</inline></heading>
<num value="103"><inline class="smallCaps">Sec.</inline> 103.</num> <content class="inline">Effective for the 1983 and subsequent crops of tobacco, section 314 of the Agricultural Adjustment Act of 1938 is amended <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314">7 USC 1314.</ref></p></sidenote> by amending the first sentence of subsection (a) to read as follows:<quotedText>“(a) The marketing of (1) any kind of tobacco in excess of the marketing quota for the farm on which the tobacco is produced, or (2) any kind of tobacco that is not eligible for price support under the Agricultural Act of 1949 because a producer on the farm has not agreed to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1421">7 USC 1421</ref> note.</p></sidenote> make contributions or pay assessments to the No Net Cost Tobacco Fund or the No Net Cost Tobacco Account as required by sections 106A(d)(1) and 106(B)(d)(1) of that Act, if marketing quotas for that <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 197.</p></sidenote> kind of tobacco are in effect, shall be subject to a penalty of 75 per centum of the average market price (calculated to the nearest whole cent) for such kind of tobacco for the immediately preceding marketing year.</quotedText>”.</content>
</section>
</title>
<title><num value="II">TITLE II—</num><heading>MODIFICATION OF FLUE-CURED TOBACCO MARKETING QUOTA SYSTEM</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">lease and sale of flue-cured tobacco acreage allotments and
marketing quotas</inline></heading>
<num value="201"><inline class="smallCaps">Sec.</inline> 201.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Section 316(a) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314b(a)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>inserting “<quotedText>(1)</quotedText>” after “<quotedText>(a)</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>inserting “<quotedText>shall permit the owner of any farm to which a Flue-cured tobacco acreage allotment or quota is assigned under this Act and</quotedText>” after “<quotedText>program.</quotedText>”;</content></paragraph>
<page identifier="/us/stat/96/202">96 STAT. 202</page>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>inserting “<quotedText>Flue-cured,</quotedText>” after “<quotedText>Burley.</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>inserting a comma before “<quotedText>to lease</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num><subparagraph class="inline"><num value="A">(A)</num> <chapeau>No lease of any Flue-cured tobacco allotment or quota assigned to a farm may be filed under subsection (c) of this section after June 15 of the crop year specified in such lease, except that the Secretary may allow a lease to be so filed after June 15 of such crop year if the Secretary determines that, as a result of flood, hail, wind, tornado, or other natural disaster—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>the county in which such farm is located has suffered a loss of not less than 10 per centum of the acreage of Flue-cured tobacco planted for harvest in such crop year;</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>the lessor involved has suffered a loss of not less than 10 per centum of the acreage of Flue-cured tobacco planted for harvest on such farm in such crop year; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>such lease will not impair the effective operation of the tobacco marketing quota or price support program.</content></clause>
<continuation class="indent0 fontsize10">If the Secretary makes such determination, then the Secretary may <sidenote><p class="indent0 firstIndent0 fontsize8">Lease or transfer, filing with county committee.</p></sidenote> permit the lessor to lease all or any part of such allotment or quota to any other owner or operator of a farm in the same county or in an adjoining county within the same State for use in such county on a farm having a current Flue-cured tobacco allotment or quota. If permitted, such lease and transfer shall not be effective until a copy of such lease and a written statement described in subsection (c) of this section are filed with and determined by the county committee of such county to be in compliance with the provisions of this section.</continuation>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <chapeau>No agreement or arrangement may be made in connection with the making of any lease with respect to any Flue-cured tobacco allotment or quota under paragraph (1) of this subsection except—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>between the lessor and lessee; or</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>between the lessor or lessee and any attorney, trustee, bank, or other agent or representative, who regularly represents the lessor or lessee, as the case may be, in business transactions unrelated to the production or marketing of tobacco.</content></clause>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="C">“(C)</num> <content>No sublease or other transfer of such allotment or quota may be made by such lessee during the period of such lease.”; and</content></subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>amending the section heading for such section to read as follows:
<quotedContent>
<heading class="centered">“<inline class="smallCaps">lease or sale of acreage allotments</inline>”.</heading>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 316(c) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314b(c)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <chapeau>in the first sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>or sale and transfer</quotedText>” after “<quotedText>lease and transfer</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>striking out “<quotedText>such lease</quotedText>” and inserting in lieu thereof “<quotedText>the lease or sale agreement, as the case may be,</quotedText>”;</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>striking out the second sentence and inserting in lieu thereof the following: “<quotedText>In the case of a lease and transfer of any <sidenote><p class="indent0 firstIndent0 fontsize8">Lease or transfer, filing with county committee.</p></sidenote> Flue-cured tobacco allotment or quota for use with respect to any crop, such lease shall not be effective until, in addition to a copy of such lease, the lessor and lessee involved each file with such county committee a written statement certifying such compliance. If, after notice and an opportunity for a hearing, <page identifier="/us/stat/96/203">96 STAT. 203</page> such county committee determines that such lessee knowingly made a false statement in such written statement, then such lessee shall be ineligible for price support for such crop under the Agricultural Act of 1949 with respect to the poundage of <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1421">7 USC 1421</ref> note.</p></sidenote> tobacco produced under such allotment or quota or, if such determination is made after such lessee received such price support, the Secretary, taking into consideration the recommendation of such county committee and the amount of such poundage, shall reduce appropriately the poundage for which such lessee may receive price support with respect to the crop first marketed after such determination is made. If, after notice and an opportunity for a hearing, such county committee determines that such lessor knowingly made a false statement in such written statement, then the Flue-cured allotment or quota next established for the farm of such lessor shall be reduced by that percentage which the leased allotment or quota was of the respective Flue-cured marketing quota. Notice of any determination made by a county committee under the preceding provisions shall be mailed, as soon as practicable, to the lessee or the lessor involved. If such lessee or such lessor is dissatisfied with <sidenote><p class="indent0 firstIndent0 fontsize8">Review.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1363">7 USC 1363.</ref></p></sidenote> such determination, then such lessee or such lessor may request, within fifteen days after notice of such determination is so mailed, a review of such determination by a local review committee under section 363 of this Act.</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <chapeau>in the third sentence (as in effect before the amendment made by paragraph (2)) by—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>by lease or sale</quotedText>” after “<quotedText>transferred</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>striking out “<quotedText>lease and</quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <chapeau>Section 316(e) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314b(e)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>inserting “<quotedText>(1)</quotedText>” after “<quotedText>(e)</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>inserting “<quotedText>or sale</quotedText>” after “<quotedText>lease</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>inserting “<quotedText>or, in the case of Flue-cured tobacco, of the acreage of tillable cropland (as defined in paragraph (2)) in the farm</quotedText>” before the colon; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>For purposes of this section, the term ‘tillable cropland’ <sidenote><p class="indent0 firstIndent0 fontsize8">“Tillable cropland.”</p></sidenote> means cleared land that can be planted to crops without unusual cultivation or other preparation.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Section 316 of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314b) is amended by striking out subsections (g), (h), and (i) and inserting in lieu thereof the following new subsections:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Secretary shall permit the owner of any farm to which <sidenote><p class="indent0 firstIndent0 fontsize8">Allotment or quota, sale.</p></sidenote> a Flue-cured tobacco allotment or quota is assigned to sell, for use on another farm in the same county, all or any part of such allotment or quota to any person who is or intends to become an active Flue-cured tobacco producer. For purposes of this section, the term ‘active <sidenote><p class="indent0 firstIndent0 fontsize8">“Active Fluecured tobacco producer.”</p></sidenote> Flue-cured tobacco producer’ means any person who shared in the risk of producing a crop of Flue-cured tobacco in not less than one of the three years preceding the year involved, or any person who certifies to the Secretary, in such form and manner as the Secretary shall by regulation prescribe, his or her intent to become a Flue-cured tobacco producer.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>For purposes of this section, a person shall be considered to have shared in the risk of producing a crop of Flue-cured tobacco if—</chapeau>
<page identifier="/us/stat/96/204">96 STAT. 204</page>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the investment of such person in the production of such crop is not less than 20 per centum of the proceeds of the sale of such crop;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the amount of such person’s return on such investment is dependent solely on the sale price of such crop; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>such person may not receive any of such return before the sale of such crop.</content></subparagraph>
<continuation class="indent0 fontsize10">Any person who owns any Flue-cured tobacco allotment or quota and leases such allotment or quota to another person for use in producing a crop shall be considered to have shared in the risk of producing such crop if, under the terms of such lease, subparagraphs (B) and (C) of this paragraph are satisfied with regard to such owner.</continuation>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Any person who—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>acquires any Flue-cured tobacco acreage allotment or quota by purchase under subsection (g) of this section; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>with respect to any crop of Flue-cured tobacco planted after the date of such acquisition, fails to share in the risk of producing tobacco under such allotment or quota in the manner specified in subsection (g)(2) of this section;</content></subparagraph>
<continuation class="indent0 fontsize10">shall sell such allotment or quota before the expiration of the eighteen-month period beginning on July 1 of the year in which such crop is planted, or such allotment or quota shall be subject to forfeiture under the procedure specified in paragraph (3) of this subsection.</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>Any person who—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>acquires any Flue-cured tobacco acreage allotment or quota by purchase under subsection (g) of this section; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>disposes of an acreage of tillable cropland (as defined in subsection (e)(2) of this section) which results in the total acreage of Flue-cured tobacco allotted to such person’s farm exceeding 50 per centum of the tillable cropland owned by such person;</content></subparagraph>
<continuation class="indent0 fontsize10">shall, before July 1 of the year after the year of such disposal, take steps which will result in the total acreage of Flue-cured tobacco allotted to such farm not exceeding 50 per centum of the tillable cropland owned by such person. If such person fails to take such steps, then any such excess allotment or quota shall be subject to forfeiture under the procedure specified in paragraph (3) of this subsection.</continuation></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>If, after notice and an opportunity for a hearing, the <sidenote><p class="indent0 firstIndent0 fontsize8">Noncompliance, penalty.</p></sidenote> appropriate county committee determines that any person knowingly failed to comply with paragraph (1) or (2) of this subsection, then such person shall forfeit to the Secretary the allotment or quota specified in such paragraph. Any allotment or quota so forfeited shall be reallocated by such county committee for use by active Flue-cured tobacco producers (as defined in subsection (g)(1) of this section) in the county involved.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>Notice of such determination shall be mailed, as soon as <sidenote><p class="indent0 firstIndent0 fontsize8">Review.</p></sidenote> practicable, to such person. If such person is dissatisfied with such determination, then such person may request, within fifteen days after notice of such determination is so mailed, a review of such determination by a local review committee under section 363 of this Act.”.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1363">7 USC 1363.</ref></p></sidenote></content></subparagraph></paragraph></subsection>
</quotedContent>
</content>
</subsection>
</section>
<page identifier="/us/stat/96/205">96 STAT. 205</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">mandatory sale of certain flue-cured tobacco acreage allotments and marketing quotas held before enactment</inline></heading>
<num value="202"><inline class="smallCaps">Sec.</inline> 202.</num> <content class="inline">The Agricultural Adjustment Act of 1938 (7 U.S.C. 1281 et seq.) is amended by inserting after section 316, a new section 316A, as follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“mandatory sale of certain flue-cured tobacco acreage
allotments and marketing quotas</inline></heading>
<num value="316A">“<inline class="smallCaps">Sec.</inline> 316A.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Any person (including, but not limited to, any <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314–1">7 USC 1314b–1.</ref></p></sidenote> governmental entity, public utility, educational institution, or religious institution, but not including any individual) which, on or after the date of the enactment of this section—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>owns a farm for which a Flue-cured acreage allotment or marketing quota is established under this Act; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>is not significantly involved in the management or use of land for agricultural purposes;</content></paragraph>
<continuation class="indent0 fontsize10">shall sell such allotment or quota in accordance with section 316(g) of this Act not later than December 1, 1983, or December 1 of the <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 203.</p></sidenote> year after the year in which the farm is acquired, whichever is later, or shall forfeit such allotment or quota under the procedure specified in subsection (c).</continuation></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Any person (including, but not limited to, any governmental entity, public utility, educational institution, or religious institution) who, on or after December 1, 1983, owns a farm for which the total acreage alloted for the production of Flue-cured tobacco under this Act exceeds 50 per centum of such farm’s tillable cropland, as defined in section 316(e)(2) of this Act, shall forfeit any acreage <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 203.</p></sidenote> allotment or marketing quota representing the excess under the procedure specified in subsection (c). In the case of any person who acquires a farm after December 1, 1983, the acreage allotment or marketing quota representing the excess shall not be subject to forfeiture until July 1 of the year after the year of acquisition.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>If, after notice and an opportunity for a hearing, the <sidenote><p class="indent0 firstIndent0 fontsize8">Noncompliance, penalty.</p></sidenote> appropriate county committee determines that any person knowingly failed to comply with subsection (a) or (b), then the allotment or quota specified in such subsection shall be forfeited and shall be reallocated in the manner provided for in section 316(h)(3)(A) of this Act.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 203.</p></sidenote></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Notice of such determination shall be mailed, as soon as practicable, to such person. If such person is dissatisfied with such <sidenote><p class="indent0 firstIndent0 fontsize8">Review.</p></sidenote> determination, then such person, within fifteen days after notice of such determination is so mailed, may request review of such determination under section 363 of this Act.”.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1863">7 USC 1863.</ref></p></sidenote></paragraph></subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">periodic adjustment of yield factor for flue-cured acreage-poundage quotas</inline></heading>
<num value="203"><inline class="smallCaps">Sec.</inline> 203.</num> <chapeau>Section 317(a) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314c) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>adding at the end of paragraph (2) the following: “<quotedText>Notwithstanding the preceding sentence, in 1983, and at five-year intervals thereafter, the national average yield goal for Flue-cured tobacco shall be adjusted by the Secretary to the past five years’ moving national average yield.</quotedText>”;</content></paragraph>
<page identifier="/us/stat/96/206">96 STAT. 206</page>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>adding at the end of paragraph (4) the following: “<quotedText>Notwithstanding the preceding provisions of this subsection, in 1983, and at five-year intervals thereafter, farm acreage allotments for Flue-cured tobacco for farms in each county shall be adjusted by the Secretary to reflect the increases or decreases in the past five years’ moving county average yield per acre, as determined by the Secretary on the basis of actual yields of farms in the county, or, if such information is not available, on such other data on yields as the Secretary may deem appropriate.</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>adding at the end of paragraph (6)(A) the following: “<quotedText>Notwithstanding the preceding provisions of this subsection, in 1983 and at five-year intervals thereafter, preliminary farm yields for Flue-cured tobacco farms in each county shall be adjusted by the Secretary by the reciprocal of the factor computed in paragraph (4) of this subsection to adjust farm acreage allotments to reflect increases or decreases in the past five years’ moving county average yields.</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">exemption of certain nonquota tobacco from quota restrictions</inline></heading>
<num value="204"><inline class="smallCaps">Sec.</inline> 204.</num> <chapeau class="inline">Section 320(b) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314f(b)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>striking out in paragraph (3) “<quotedText>and</quotedText>” at the end thereof;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>striking out in paragraph (4) the period at the end thereof and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="5">“(5)</num> <content>tobacco when it is nonquota tobacco and produced in a quota area in which the total of the acreage allotments for quota tobacco established for farms is less than twenty acres. Notwithstanding the provisions of section 312(c) of this Act, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1312">7 USC 1312.</ref></p></sidenote> producers of such nonquota tobacco shall not be eligible to vote in the first referendum for such nonquota tobacco conducted by the Secretary under such section after the effective date of this paragraph.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">conforming amendments</inline></heading>
<num value="205"><inline class="smallCaps">Sec.</inline> 205.</num> <subsection class="inline"><num value="a">(a)</num> <content>The fifth sentence of section 317(f) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314c(f)) is amended by inserting “<quotedText>and sold</quotedText>” after “<quotedText>leased</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 703 of the Food and Agriculture Act of 1965 (7 U.S.C. 1316) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>striking out “<quotedText>lease and</quotedText>” each place it appears;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>striking out “<quotedText>lessee</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>transferee</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>striking out “<quotedText>lessor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>transferor</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>striking out “<quotedText>leased</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>transferred</quotedText>”.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">lien for payment of penalty; false identification of tobacco</inline></heading>
<num value="206"><inline class="smallCaps">Sec.</inline> 206.</num> <subsection class="inline"><num value="a">(a)</num> <content>Section 314 of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314) is amended by adding a new subsection as follows:
<page identifier="/us/stat/96/207">96 STAT. 207</page>
<quotedContent>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Until the amount of the penalty provided by this section is paid, a lien on the tobacco with respect to which such penalty is incurred, and on any subsequent tobacco subject to marketing quotas in which the person liable for payment of the penalty has an interest, shall be in effect in favor of the United States for the amount of the penalty.”.</content></subsection>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 317 of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314c) is amended by adding a new subsection as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="i">“(j)</num> <content>Notwithstanding any other provision of this section, if a producer falsely identifies tobacco as having been produced on or marketed from a farm, the quantity of tobacco so falsely identified shall be considered for purposes of establishing future farm marketing quotas, as having been produced on both the farm for which it was identified as having been produced and the farm of actual production, if known, or, as the case may be, shall be considered as actually marketed from the farm.”.</content></subsection>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">effective date</inline></heading>
<num value="207"><inline class="smallCaps">Sec.</inline> 207.</num> <subsection class="inline"><num value="a">(a)</num> <content>Except as provided in subsection (b), this title shall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314b">7 USC 1314b</ref> note.</p></sidenote> take effect on the date of the enactment of this Act.</content></subsection>
<subsection class="indent0 fontsize10"><num value="">(b)</num> <content>The amendments made by this title shall not apply to any lease of a Flue-cured tobacco acreage allotment or marketing quota entered into under the Agricultural Adjustment Act of 1938 (7 U.S.C. 1281 et seq.) before the date of the enactment of this Act.</content></subsection>
</section>
</title>
<title><num value="III">TITLE III—</num><heading>MISCELLANEOUS PROVISIONS RELATING TO BURLEY TOBACCO AND OTHER KINDS OF TOBACCO</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">marketing assessments to no net cost tobacco account</inline></heading>
<num value="301"><inline class="smallCaps">Sec.</inline> 301.</num> <content class="inline">Effective for the 1982 and subsequent crops of all kinds of tobacco except Flue-cured tobacco, the Agricultural Act of 1949 (7 U.S.C. 1421 et seq.) is amended by inserting, following section 106A (as added by section 101 of this Act), a new section 106B as <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 197.</p></sidenote> follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“marketing assessments to no net cost tobacco account</inline></heading>
<num value="106B"><inline class="smallCaps">“Sec.</inline> 106B.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>As used in this section—<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445–2">7 USC 1445–2.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the term ‘association’ means a producer-owned cooperative marketing association which has entered into a loan agreement with the Corporation to make price support available to producers of a kind of tobacco, except that the term does not include such an association that has entered into such an agreement to make price support available to producers of Flue-cured tobacco;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the term ‘Account’ means an account established by and in the Corporation for an association, which account shall be known as the ‘No Net Cost Tobacco Account’;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>the term ‘to market’ means to dispose of tobacco by voluntary or involuntary sale, barter, exchange, gift inter vivos, or consigning the tobacco to an association for a price support advance;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>the term ‘net gains’ means the amount by which total proceeds obtained from the sale by an association of a crop of a kind of tobacco pledged to the Corporation for price support <page identifier="/us/stat/96/208">96 STAT. 208</page> loan exceeds the principal amount of the price support loan made by the Corporation to the association on such crop, plus interest and charges;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>the term ‘tobacco’ means any kind of tobacco except Flue-cured tobacco, as defined in section 301(b)(15) of the Agricultural Adjustment Act of 1938, for which marketing quotas are in effect or for which marketing quotas are not disapproved by producers;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>the term ‘area’, when used in connection with an association, means the general geographical area in which farms of the producer-members of such association are located, as determined by the Secretary; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>the term ‘Corporation’ shall have the meaning given to it in section 106A(a)(2).<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 197.</p></sidenote></content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Notwithstanding section 106A, the Secretary shall, upon the request of any association, and may, if the Secretary determines, after consultation with such association, that the accumulation of the No Net Cost Tobacco Fund for such association under section 106A is, and is likely to remain, inadequate to reimburse the Corporation for net losses which the Corporation sustains under its loan agreement with such association—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>continue to make price support available to producers through such association in accordance with loan agreements entered into between the Corporation and such association; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>establish and maintain in accordance with this section a <sidenote><p class="indent0 firstIndent0 fontsize8">No Net Cost Tobacco Account.</p> <p class="indent0 firstIndent0 fontsize8">Establishment.</p></sidenote> No Net Cost Tobacco Account for such association in lieu of the No Net Cost Tobacco Fund established within such association under section 106A.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>Any Account established for an association under subsection (b)(2) shall be established within the Corporation and shall be comprised of amounts paid by producers under subsection (d).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Upon the establishment of an Account for an association, any amount in the No Net Cost Tobacco Fund established within such association under section 106A shall be applied or disposed of in such manner as the Secretary may approve or prescribe, except that such amount shall, to the extent necessary, first be applied or used for the purposes therefor prescribed in such section.</content></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num><paragraph class="inline"><num value="1">(1)</num> <content>If an Account is established for an association under subsection (b)(2), then the Secretary shall require (in lieu of any requirement under section 106A(d)(1)) that each producer of the kind of tobacco involved whose farm is within such association’s area shall, as a condition of eligibility for price support, agree, with respect to all of such kind of tobacco marketed by the producer from the farm, to pay to the Corporation, for deposit in such association’s Account, marketing assessments as determined under paragraph (2) and collected under paragraph (3).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>For purposes of paragraph (1), the Secretary shall determine and adjust from time to time, in consultation with such association, the amount of the marketing assessment which shall be imposed, as a condition of eligibility for price support, on each pound of the kind of tobacco involved marketed by a producer from a farm within such association’s area. Such amount shall be equal to an amount which, when collected, will result in an accumulation of an Account for such association adequate to reimburse the Corporation for any net losses which the Corporation may sustain under its loan agreements with such association, based on reasonable estimates of the amounts which the Corporation will lend to such association under such <page identifier="/us/stat/96/209">96 STAT. 209</page> agreements and the proceeds which will be realized from the sales of the kind of tobacco involved which are pledged to the Corporation by such association as security for loans.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>Except as provided in subparagraph (B), any marketing assessment to be paid by a producer under paragraph (1) shall be collected from the person who acquired the tobacco involved from such producer but an amount equal to such assessment may be deducted by the purchaser from the price paid to such producer in case such tobacco is marketed by sale.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>If tobacco of the kind for which an Account is established is marketed by a producer through a warehouseman or other agent, then such assessment shall be collected from such warehouseman or agent who may deduct an amount equal to such assessment from the price paid to the producer. If tobacco of the kind for which an Account is established is marketed by a producer directly to any person outside the United States, such assessment shall be collected from the producer.</content></subparagraph></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>Amounts deposited in an Account established for an association shall be used by the Secretary for the purpose of ensuring, insofar as practicable, that the Corporation under its loan agreements with such association will suffer, with respect to the crop involved, no net losses (including, but not limited to, recovery of the amount of loans extended to cover the overhead costs of the association), after any net gains are applied to net losses of the Corporation pursuant to subsection (h).</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>The Secretary shall provide, in any loan agreement between the Corporation and an association for which an Account has been established under subsection (b)(2), that if the Secretary determines that the amount in such Account or the net gains referred to in subsection (h) exceed the amounts necessary for the purposes of this section, then the Secretary, in consultation with such association, may suspend the payment and collection of marketing assessments under this section upon terms and conditions established by the Secretary.</content></subsection>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <content>With respect to any association for which an Account is established under subsection (b)(2), if a loan agreement between the Corporation and such association is terminated, if such association is dissolved or merges with another association that has entered into a loan agreement with the Corporation to make price support available to producers of the kind of tobacco involved, or if such Account terminates by operation of law, then amounts in such Account and the net gains referred to in subsection (h) shall be applied to or disposed of in such manner as the Secretary may prescribe, except that they shall, to the extent necessary, first be applied to or used for the purposes therefor prescribed in this section.</content></subsection>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num> <content>The provisions of section 106A(d)(5) relating to net gains shall <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 197.</p></sidenote> apply to any loan agreement between an association and the Corporation entered into upon or after the establishment of an Account for such association under subsection (b)(2).</content></subsection>
<subsection class="indent0 fontsize10"><num value="i">“(i)</num> <content>The Secretary shall issue regulations necessary to carry out <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> the provisions of this section.”.</content></subsection>
</section>
</quotedContent>
</content>
</section>
<page identifier="/us/stat/96/210">96 STAT. 210</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">mandatory sale of certain burley tobacco acreage allotments and marketing quotas held before enactment</inline></heading>
<num value="302"><inline class="smallCaps">Sec.</inline> 302.</num> <content class="inline">The Agricultural Adjustment Act of 1938 (7 U.S.C. 1281 et seq.) is amended by adding after section 316A (as added by section 202 of this Act), a new section 316B, as follows:<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 205.</p></sidenote>
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“mandatory sale of certain burley tobacco acreage allotments and marketing quotas</inline></heading>
<num value="316B">“Sec. 316B.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Any person (including, but not limited to, any <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314b–2">7 USC 1314b–2.</ref></p></sidenote> governmental entity, public utility, educational institution, or religious institution, but not including any individual) which, on or after the date of the enactment of this section—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>owns a farm for which a Burley tobacco marketing quota is established under this Act; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>is not significantly involved in the management or use of land for agricultural purposes;</content></paragraph>
<continuation class="indent0 fontsize10">shall sell, not later than December 1, 1983, or December 1 of the year after the year in which the farm is acquired, whichever is later, such quota to an active Burley tobacco producer or any person who intends to become an active Burley tobacco producer, as defined by the Secretary, for use on another farm in the same county or shall forfeit such quota under the procedure specified in subsection (b).</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>If, after notice and an opportunity for a hearing, the county <sidenote><p class="indent0 firstIndent0 fontsize8">Noncompliance, penalty.</p></sidenote> committee of the county referred to in subsection (a) determines that any person knowingly failed to comply with such subsection, then the quota specified in such subsection shall be forfeited and shall be reallocated by such county committee to other active Burley tobacco producers or those intending to become active Burley tobacco producers as defined by the Secretary, for use in such county.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Notice of such determination shall be mailed, as soon as practicable, to such person. If such person is dissatisfied with such <sidenote><p class="indent0 firstIndent0 fontsize8">Review.</p></sidenote> determination, then such person may request, within fifteen days after notice of such determination is so mailed, a review of such determination by a local review committee under section 363 of this Act.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1363">7 USC 1363.</ref></p></sidenote></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Any person who—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>acquires any Burley tobacco marketing quota by purchase under subsection (a) of this section; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>with respect to any crop of Burley tobacco planted after the date of such acquisition, fails for the five-year period immediately subsequent to the year of such acquisition to share in the risk of producing Burley tobacco under such allotment or quota in the manner specified in paragraph (2) of this subsection;</content></subparagraph>
<continuation class="indent0 fontsize10">shall sell such quota before the expiration of the eighteen-month period beginning on July 1 of the year in which such crop is planted, or such quota shall be subject to forfeiture under the procedures specified in paragraph (3) of this subsection.</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>For purposes of this subsection, a person shall be considered to have shared in the risk of producing a crop of Burley tobacco if—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the investment of such person in the production of such crop is not less than 20 per centum of the proceeds of the sale of such crop;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the amount of such person’s return on such investment is dependent solely on the sale price of such crop; and</content></subparagraph>
<page identifier="/us/stat/96/211">96 STAT. 211</page>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>such person may not receive any of such return before the sale of such crop.</content></subparagraph></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>If, after notice and an opportunity for a hearing, the county committee of the county referred to in subsection (a) determines that any person knowingly failed to comply with this subsection, then the quota specified in this subsection shall be forfeited and shall be reallocated by such county committee for use by active Burley tobacco producers or those intending to become active Burley tobacco producers, as defined by the Secretary, for use in such county.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>Notice of such determination shall be mailed, as soon as <sidenote><p class="indent0 firstIndent0 fontsize8">Review.</p></sidenote> practicable, to such person. If such person is dissatisfied with such determination, then such person may request, within fifteen days after notice of such determination is so mailed, a review of such determination by a local review committee under section 363 of this Act.”.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1363">7 USC 1363.</ref></p></sidenote></subparagraph></paragraph></subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">poundage quotas for dark air-cured tobacco and for fire-cured tobacco; modification of leasing of poundage quotas for burley tobacco</inline></heading>
<num value="303"><inline class="smallCaps">Sec.</inline> 303.</num> <subsection class="inline"><num value="a">(a)</num> <content>Section 301(b)(15) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1301(b)(15)) is amended by striking out the period at the end thereof and inserting in lieu thereof “<quotedText>: <proviso><i>And provided further,</i> That for purposes of section 319 of this title, types 22 and 23, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314e">7 USC 1314e.</ref></p></sidenote> fire-cured tobacco shall be treated as one ‘kind of tobacco’.</proviso></quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 319(b) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(b)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in the first sentence, inserting “<quotedText>for burley tobacco</quotedText>” after “<quotedText>in effect</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <chapeau>in the second sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>for burley tobacco</quotedText>” after “<quotedText>basis</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>inserting “<quotedText>for burley tobacco</quotedText>” after “<quotedText>in effect</quotedText>”;</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>in the fourth sentence, striking out “<quotedText>such kind of</quotedText>” and inserting in lieu thereof “<quotedText>burley</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>in the proviso to the fifth sentence, inserting “<quotedText>for burley tobacco</quotedText>” after “<quotedText>determined</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>striking out the subsection designation “<quotedText>(b)</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 319 of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e)) is amended by inserting before subsection (c) the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content><p class="inline">Notwithstanding any other provision of law, the Secretary shall, not later than February 1, 1983, proclaim national marketing quotas for dark air-cured tobacco and for fire-cured tobacco, types 22 and 23 (hereinafter in this section referred to as ‘fire-cured tobacco’) for the three marketing years beginning October 1, 1983, and determine and announce the amount of the marketing quota for dark air-cured and for fire-cured tobacco for the marketing year beginning October 1, 1983, as provided in this section. Within thirty days <sidenote><p class="indent0 firstIndent0 fontsize8">Referendum.</p></sidenote> following such proclamation, the Secretary shall conduct a referendum of the farmers engaged in the production of the 1982 crop of each of such kinds of tobacco to determine whether they favor or oppose the establishment of farm marketing quotas on a poundage basis for such kind of tobacco as provided in this section for the three marketing years beginning October 1, 1983, in lieu of quotas on an acreage basis in effect for the two marketing years beginning <page identifier="/us/stat/96/212">96 STAT. 212</page> October 1, 1983. If the Secretary determines that one-half or more of <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p></sidenote> the farmers voting in such referendum approve marketing quotas on a poundage basis for such kind of tobacco, then marketing quotas as provided in this section shall be in effect for such kind of tobacco for the three marketing years beginning October 1, 1983, and marketing quotas on an acreage basis shall cease to be in effect for such kind of tobacco for the two marketing years beginning on October 1, 1983. If marketing quotas on a poundage basis are not approved for such kind of tobacco by at least one-half of the farmers voting in such referendum, then quotas on an acreage basis shall be in effect for such kind of tobacco for the two marketing years beginning October 1, 1983.</p>
<p class="indent0 fontsize10">“If marketing quotas on an acreage basis are in effect for any such kind of tobacco, if, for a period of not less than three marketing years, a referendum has not been held under this section to determine whether producers of such kind of tobacco favor marketing quotas on a poundage basis for such kind of tobacco, and if the Secretary, after conducting public hearings in the area in which such kind of tobacco is produced, ascertains that producers and other interested persons favor marketing quotas on a poundage basis for such kind of tobacco, then the Secretary shall, at the time of the next announcement of the amount of the national marketing quota, announce national marketing quotas for the next three succeeding marketing years under this section. Within thirty days of <sidenote><p class="indent0 firstIndent0 fontsize8">Referendum.</p></sidenote> such proclamation, the Secretary shall conduct a referendum of farmers engaged in the production of the most recent crop of such kind of tobacco to determine whether they favor the establishment of marketing quotas on a poundage basis for such kind of tobacco as provided in this section for the next three succeeding marketing years. If the Secretary determines that more than one-half of the farmers voting in such referendum approve marketing quotsis on a poundage basis under this section, then quotas on that basis shall be in effect for the next three succeeding marketing years and the marketing quotas on an acreage basis shall cease to be in effect at the beginning of such three-year period. If marketing quotas on a poundage basis are not approved by more than one-half of the farmers voting in such referendum, then the marketing quotas on an acreage basis shall continue in effect as theretofore proclaimed under this Act.</p>
<p class="indent0 fontsize10">“The Secretary shall determine and announce, not later than the February 1 preceding the second and third marketing years of any three-year period for which marketing quotas on a poundage basis are in effect for any such kind of tobacco under this section, the amount of the national marketing quota for such kind of tobacco for each of such years. If marketing quotas on a poundage basis have been made effective for such kind of tobacco under this section, then the Secretary shall, not later than February 1 of the last of three consecutive marketing years for which marketing quotas are in effect for such kind of tobacco under this section, proclaim a national marketing quota for such kind of tobacco for the next three Hearings. succeeding marketing years as provided in this section. The Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Hearings.</p></sidenote> shall conduct extensive hearings in the area in which such kind of tobacco is produced to ascertain whether producers favor marketing quotas on an acreage basis or on a poundage basis and shall proclaim the quota on the basis he determines most producers of such kind of tobacco favor. Within thirty days following such proclamation, the Secretary shall conduct a referendum in accord-<page identifier="/us/stat/96/213">96 STAT. 213</page>ance with section 312(c) of the Act. If more than one-half of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1312">7 USC 1312.</ref></p></sidenote> farmers voting in such referendum oppose the national marketing quotas, then the Secretary shall announce the results and no marketing quotas or price support shall be in effect for such kind of tobacco and the national marketing quota so proclaimed shall not be in effect for the next three succeeding marketing years. Thereafter the provisions of section 312 of the Act shall apply: <proviso><i>Provided,</i> That the national marketing quota and farm marketing quotas for such kind of tobacco shall be determined for such kind of tobacco as provided in this section.</proviso>”.</p></content></subsection>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <chapeau>Section 319(c) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(c)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <chapeau>in the first sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>striking out “<quotedText>burley tobacco</quotedText>” and inserting in lieu thereof “<quotedText>any kind of tobacco for which poundage quotas may be established</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>inserting “<quotedText>of such kind of tobacco</quotedText>” after “<quotedText>amount</quotedText>” the first place it appears;</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in the second sentence, striking out “<quotedText>Any</quotedText>” and inserting in lieu thereof “<quotedText>With respect to burley tobacco, any</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <chapeau>in the third sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>for a kind of tobacco</quotedText>” after “<quotedText>in effect</quotedText>”;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>inserting “<quotedText>with respect to such kind of tobacco</quotedText>” after “<quotedText>reserve</quotedText>” the first place it appears;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>inserting “<quotedText>for such kind of tobacco</quotedText>” after “<quotedText>quota</quotedText>” the first place it appears; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <content>striking out “<quotedText>per centum of the</quotedText>” and inserting in lieu thereof “<quotedText>per centum of such</quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <chapeau>Section 319(d) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(d)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <chapeau>in the first sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>for a kind of tobacco</quotedText>” after “<quotedText>proclaimed</quotedText>”;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>striking out “<quotedText>a burley tobacco acreage allotment</quotedText>” and inserting in lieu thereof “<quotedText>an acreage allotment for such kind of tobacco</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>inserting “<quotedText>, in the case of burley tobacco, and October 1, 1982, in the case of dark air-cured tobacco and fire-cured tobacco</quotedText>” after “<quotedText>1970</quotedText>”; and</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <chapeau>in the second sentence—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>inserting “<quotedText>, in the case of burley tobacco, and the 1978 crop year, in the case of dark air-cured tobacco and fire-cured tobacco</quotedText>” after “<quotedText>crop year</quotedText>”;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>striking out “<quotedText>burley tobacco</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>the kind of tobacco involved</quotedText>”;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>striking out “<quotedText>burley tobacco</quotedText>” in each of the second, third, fourth, and fifth places it appears and inserting in lieu thereof “<quotedText>such kind of tobacco</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <content>striking out the period at the end thereof and inserting in lieu thereof “<quotedText>, in the case of burley tobacco, and three thousand pounds per acre, in the case of dark air-cured tobacco and fire-cured tobacco: <proviso><i>And provided further,</i> That, when a marketing quota program for dark air-cured tobacco or for fire-cured tobacco is first established under this section, farm yields so determined with respect to dark air-cured tobacco or fire-cured tobacco, as the case may be, shall be adjusted proportionately so that the weighted average of such farm yields is equal to the national average <page identifier="/us/stat/96/214">96 STAT. 214</page> yield goal for dark air-cured tobacco or fire-cured tobacco, as the case may be.</proviso></quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <chapeau>Section 319(e) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(e)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>inserting after the first sentence the following: “<quotedText>A preliminary farm marketing quota shall be determined for each farm for which a dark air-cured tobacco or fire-cured tobacco acreage allotment was established for the marketing year beginning October 1, 1982, by multiplying the farm yield determined under such subsection by the farm acreage allotment (prior to any such reduction) established for such farm for the marketing year beginning October 1, 1982.</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in the third sentence (as in effect before the amendment made by paragraph (1)), striking out “<quotedText>burley tobacco marketing quotas</quotedText>” and inserting in lieu thereof “<quotedText>marketing quotas for the kind of tobacco involved</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <chapeau>in the sixth sentence (as in effect before the amendment made by paragraph (1))—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>striking out “<quotedText>burley tobacco experience of the farm operator</quotedText>” and inserting in lieu thereof “<quotedText>experience of the farm operator with respect to the kind of tobacco involved</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>striking out “<quotedText>production of burley tobacco</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>production of such kind of tobacco</quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="g">(g)</num> <chapeau>The first sentence of section 319(f) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(f)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>inserting “<quotedText>for any kind of tobacco</quotedText>” after “<quotedText>in effect</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>striking out “<quotedText>burley tobacco</quotedText>” and inserting in lieu thereof “<quotedText>such kind of tobacco</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="h">(h)</num> <chapeau>Section 319(g) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(g)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>inserting “<quotedText>for any kind of tobacco</quotedText>” after “<quotedText>in effect</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>striking out “<quotedText>burley tobacco</quotedText>” and inserting in lieu thereof “<quotedText>such kind of tobacco</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <chapeau>in the third proviso—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>striking out “<quotedText>fifteen thousand pounds</quotedText>” and inserting in lieu thereof “<quotedText>thirty thousand pounds</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>inserting “<quotedText>with respect to burley tobacco</quotedText>” after “<quotedText>section</quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="i">(i)</num> <chapeau>Section 319(i) of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1314e(i)) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in the proviso to paragraph (1), striking out “<quotedText>burley tobacco</quotedText>” and inserting in lieu thereof “<quotedText>the kind of tobacco involved</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in paragraph (3), inserting “<quotedText>with respect to burley tobacco</quotedText>” after “<quotedText>in effect</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="j">(j)</num> <content>The section heading for section 319 of the Agricultural Adjustment Act of 1938 (7 U.S.C. 1313e) is amended to read as follows:<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314e">7 USC 1314e.</ref></p></sidenote>
<quotedContent>
<heading class="centered">“<inline class="smallCaps">farm poundage quotas for certain kinds of tobacco</inline>”.</heading>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">confidential data</inline></heading>
<num value="304"><inline class="smallCaps">Sec.</inline> 304.</num> <content class="inline">Section 373(c) of the Agricultural Adjustment Act of 1938 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1373">7 USC 1373.</ref></p></sidenote> is amended by adding at the end thereof the following new sentence: <quotedText>“Nothing in this section shall be deemed to prohibit the issuance of <page identifier="/us/stat/96/215">96 STAT. 215</page> general statements based upon the reports of a number of parties which statements do not identify the information furnished by any person.”.</quotedText></content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">long-term grain sales agreement</inline></heading>
<num value="305"><inline class="smallCaps">Sec.</inline> 305.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>The Congress finds that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>talks to extend the long-term grain sales agreement between the Soviet Union and the United States were broken off in 1981 with no date set for resumption of these talks;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the Government of the Soviet Union for all practical purposes has ceased to purchase United States agricultural commodities since the breaking off of negotiations;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the lack of a long-term grain sales agreement may result in market instability, with the potential of disrupting the feed livestock relationship in the United States;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>the lack of such an agreement may result in uncertainty among farmers as to the best planting decisions for the upcoming crop year;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>the lack of such an agreement has already led the Soviet Union to seek other sources of supplies at the expense of the American farmer; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>the lack of such an agreement means a drop in the export of agricultural commodities and continued severe difficulties with the balance of trade deficit of the United States.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>It is the sense of the Congress that the President should immediately resume negotiations with the Government of the Soviet Union for the purpose of reaching an agreement to extend the duration of the existing long-term grain sales agreement and to require the purchase by the Government of the Soviet Union of a minimum amount of grain annually at a level not less than the level required by the existing long-term grain sales agreement.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">limitation on the sale of tobacco floor sweepings</inline></heading>
<num value="306"><inline class="smallCaps">Sec.</inline> 306.</num> <content class="inline">The Agricultural Adjustment Act of 1938 (7 U.S.C. 1281 et seq.) is amended by adding immediately after section 314 thereof the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10"><num value="314A">“Sec. 314A.</num> <subsection class="inline"><num value="a">(a)</num> <content>Effective for the 1982 and subsequent crops of <sidenote><p class="indent0 firstIndent0 fontsize8">Penalties.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1314–1">7 USC 1314–1.</ref></p></sidenote> tobacco, the marketing of floor sweepings of any kind of tobacco in excess of allowable floor sweepings shall be subject to a civil penalty of 150 per centum of the average market price (calculated to the nearest whole cent) for such kind of tobacco for the immediately preceding marketing year. Such penalty shall be paid by any person found by the Secretary to have marketed such floor sweepings in excess of the allowable amount.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The penalty provided for in subsection (a) shall be assessed by the Secretary only after the person alleged to have marketed floor sweepings in excess of allowable floor sweepings has been given notice and an opportunity for hearing and the Secretary has determined by decision incorporating the Secretary’s findings of fact that a violation did occur and the amount of the penalty.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The provisions of section 376 of this title shall apply to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s1376">7 USC 1376.</ref></p></sidenote> penalties under this section.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <chapeau>As used in this section—<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<page identifier="/us/stat/96/216">96 STAT. 216</page>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the term ‘floor sweepings’ means the scraps or leaves of tobacco which accumulate on the warehouse floor in the regular course of business; and</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the term ‘allowable floor sweepings’ means the quantity of floor sweepings determined by multiplying 0.24 per centum times the total first sales of tobacco at auction for the season for the warehouse involved.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</section>
</title>
<title><num value="IV">TITLE IV—</num><heading>THE AGRICULTURAL STABILIZATION AND CONSERVATION COUNTY AND COMMUNITY COMMITTEE SYSTEM</heading>
<section class="firstIndent1 fontsize10"><num value="401"><inline class="smallCaps">Sec.</inline> 401.</num> <content class="inline">Congress finds that agricultural stabilization and conservation <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s590h">16 USC 590h</ref> note.</p></sidenote> county and community committees have served, and should continue to serve, a vital function in implementing, at the local level, farm commodity, soil conservation, and related programs; and that, by assisting the United States Department of Agriculture to conduct such programs effectively, such committees provide substantial benefits to agriculture and the Nation. Congress further finds that the agricultural stabilization and conservation county and community committee system has developed, over the years, into a highly efficient mechanism for implementing such programs at the local level. Therefore, it is the sense of Congress that the Secretary of Agriculture should ensure that the structure and operations of the agricultural stabilization and conservation county and community committees, as heretofore developed to enable such committees to meet the responsibilities assigned them under section 8(b) of the Soil Conservation and Domestic Allotment Act, and related statutes <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s590h">16 USC 590h.</ref></p></sidenote> and regulations, be preserved and strengthened.</content>
</section>
</title>
<action>
<actionDescription>Approved July 20, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6590">H.R. 6590</ref>:</heading>
<note><headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/613">97–613</ref> (<committee>Comm. on Agriculture</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 21, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 14, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">July 15, House concurred in Senate amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–219: To amend the Small Business Act to strengthen the role of the small, innovative firms in federally funded research and development, and to utilize Federal research and development as a base for technological innovation to meet agency needs and to contribute to the growth and strength of the Nation’s economy.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>219</docNumber>
<citableAs>Public Law 97–219</citableAs>
<citableAs>96 Stat. 217</citableAs>
<approvedDate>1982-07-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/217">96 STAT. 217</page>
<dc:type>Public Law</dc:type> <docNumber>97–219</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Small Business Act to strengthen the role of the small, innovative firms in federally funded research and development, and to utilize Federal research and development as a base for technological innovation to meet agency needs and to contribute to the growth and strength of the Nation’s economy.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-22">July 22, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/881">S. 881</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="firstIndent1 fontsize10">
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">This Act may be cited as the “<shortTitle role="act">Small Business Innovation Development Act of 1982</shortTitle>”.</content>
<sidenote><p class="indent0 firstIndent0 fontsize8">Small Business Innovation Development Act of 1982.</p></sidenote>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>The Congress finds that—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s631">15 USC 631</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s638">15 USC 638</ref> note.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>technological innovation creates jobs, increases productivity, competition, and economic growth, and is a valuable counterforce to inflation and the United States balance-of-payments deficit;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>while small business is the principal source of significant innovations in the Nation, the vast majority of federally funded research and development is conducted by large businesses, universities, and Government laboratories; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>small businesses are among the most cost-effective performers of research and development and are particularly capable of developing research and development results into new products.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Therefore, the purposes of the Act are—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>to stimulate technological innovation;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>to use small business to meet Federal research and development needs;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>to foster and encourage participation by minority and disadvantaged persons in technological innovation; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>to increase private sector commercialization innovations derived from Federal research and development.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <chapeau class="inline">Section 9(b) of the Small Business Act is amended—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s638">15 USC 638.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>and</quotedText>” at the end of paragraph (2);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out the period at the end of paragraph (3) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by adding at the end thereof the following:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>to develop and maintain a source file and an information program to assure each qualified and interested small business concern the opportunity to participate in Federal agency small business innovation research programs;</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">“(5)</num> <content>to coordinate with participating agencies a schedule for release of SBIR solicitations, and to prepare a master release schedule so as to maximize small businesses’ opportunities to respond to solicitations;</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="6">“(6)</num> <content>to independently survey and monitor the operation of SBIR programs within participating Federal agencies; and</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="7">“(7)</num> <content>to report not less than annually to the Committee on <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> Small Business of the Senate and the Committee on Small Business of the House of Representatives on the SBIR programs <page identifier="/us/stat/96/218">96 STAT. 218</page> of the Federal agencies and the Administration’s information and monitoring efforts related to the SBIR programs.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">Section 9 of the Small Business Act is amended by adding <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s638">15 USC 638.</ref></p></sidenote> at the end thereof the following new subsections:
<quotedContent>
<subsection class="indent1 fontsize10"><num value="e">“(e)</num> <chapeau>For the purpose of this section—<sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the term ‘extramural budget’ means the sum of the total obligations minus amounts obligated for such activities by employees of the agency in or through Government-owned, Government-operated facilities, except that for the Agency for International Development it shall not include amounts obligated solely for general institutional support of international research centers or for grants to foreign countries;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the term ‘Federal agency’ means an executive agency as defined in section 105 of title 5, United States Code, or a military department as defined in section 102 of such title, except that it does not include any agency within the Intelligence Community (as the term is defined in section 3.4(f) of Executive Order 12333 or its successor orders);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>the term ‘funding agreement’ means any contract, grant, or cooperative agreement entered into between any Federal agency and any small business for the performance of experimental, developmental, or research work funded in whole or in part by the Federal Government;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <chapeau>the term ‘Small Business Innovation Research Program’ or ‘SBIR’ means a program under which a portion of a Federal agency’s research or research and development effort is reserved for award to small business concerns through a uniform process having—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>a first phase for determining, insofar as possible, the scientific and technical merit and feasibility of ideas submitted pursuant to SBIR program solicitations;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>a second phase to further develop the proposed ideas to meet the particular program needs, the awarding of which shall take into consideration the scientific and technical merit and feasibility evidenced by the first phase and, where two or more proposals are evaluated as being of approximately equal scientific and technical merit and feasibility, special consideration shall be given to those proposals that have demonstrated third phase, non-Federal capital commitments; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>where appropriate, a third phase in which non-Federal capital pursues commercial applications of the research or research and development and which may also involve follow-on non-SBIR funded production contracts with a Federal agency for products or processes intended for use by the United States Government; and</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>the term ‘research’ or ‘research and development’ means any activity which is (A) a systematic, intensive study directed toward greater knowledge or understanding of the subject studied; (B) a systematic study directed specifically toward applying new knowledge to meet a recognized need; or (C) a systematic application of knowledge toward the production of useful materials, devices, and systems or methods, including design, development, and improvement of prototypes and new processes to meet specific requirements.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num><paragraph class="inline"><num value="1">(1)</num> <content>Each Federal agency which has an extramural budget for <sidenote><p class="indent0 firstIndent0 fontsize8">Research or research and development, budget.</p></sidenote> research or research and development in excess of $100,000,000 for <page identifier="/us/stat/96/219">96 STAT. 219</page> fiscal year 1982, or any fiscal year thereafter, shall expend not less than 0.2 per centum of its extramural budget in fiscal year 1983 or in such subsequent fiscal year as the agency has such budget, not less than 0.6 per centum of such budget in the second fiscal year thereafter, not less than 1 per centum of such budget in the third fiscal year thereafter, and not less than 1.25 per centum of such budget in all subsequent fiscal years with small business concerns specifically in connection with a small business innovation research program which meets the requirements of the Small Business Innovation Development Act of 1982 and regulations issued thereunder: <proviso><i>Provided,</i> That any Federal agency which has an extramural budget for research or research and development in excess of $10,000,000,000 for fiscal year 1982 shall expend not less than 0.1 per centum of its extramural budget in fiscal year 1983, not less than 0.3 per centum of such budget in the second fiscal year thereafter, not less than 0.5 per centum of such budget in the third fiscal year thereafter, not less than 1 per centum of such budget in the fourth fiscal year thereafter, and not less than 1.25 per centum of such budget in all subsequent fiscal years with small business concerns specifically in connection with a small business innovation research program which meets the requirements of the Small Business Innovation Development Act of 1982 and regulations issued thereunder:</proviso> <proviso><i>Provided further,</i> That a Federal agency shall not make available for the purpose of meeting the requirements of this subsection an amount of its extramural budget for basic research or research and development which exceeds the percentages specified herein.</proviso> Funding agreements with small business concerns for research or research and development which result from competitive or single source selections other than under a small business innovation research program shall not be counted as meeting any portion of the percentage requirements of this subsection.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Amounts appropriated for atomic energy defense programs of the Department of Energy shall for the purposes of paragraph (1) be excluded from the amount of the research or research and development budget of that Department.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <chapeau>Each Federal agency required by subsection (f) to establish a <sidenote><p class="indent0 firstIndent0 fontsize8">Small business innovation research program, requirements.</p></sidenote> small business innovation research program shall, in accordance with this Act and regulations issued hereunder—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>unilaterally determine categories of projects to be in its SBIR program;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>issue small business innovation research solicitations in accordance with a schedule determined cooperatively with the Small Business Administration;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>unilaterally receive and evaluate proposals resulting from SBIR proposals;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>unilaterally select awardees for its SBIR funding agreements;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>administer its own SBIR funding agreements (or delegate such administration to another agency);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>make payments to recipients of SBIR funding agreements on the basis of progress toward or completion of the funding agreement requirements; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>make an annual report on the SBIR program to the Small Business Administration and the Office of Science and Technology Policy.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num> <content>In addition to the requirements of subsection (f), each Federal agency which has a budget for research or research and develop-<page identifier="/us/stat/96/220">96 STAT. 220</page>ment in excess of $20,000,000 for any fiscal year beginning with fiscal year 1983 or subsequent fiscal year shall establish goals specifically for funding agreements for research or research and development to small business concerns, and no goal established under this subsection shall be less than the percentage of the agency’s research or research and development budget expended under funding agreements with small business concerns in the immediately preceding fiscal year.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="i">“(i)</num> <content>Each Federal agency required by this section to have an SBIR program or to establish goals shall report annually to the Small Business Administration the number of awards pursuant to grants, contracts, or cooperative agreements over $10,000 in amount and the dollar value of all such awards, identifying SBIR awards and comparing the number and amount of such awards with awards to other than small business concerns.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="j">“(j)</num> <chapeau>The Small Business Administration, after consultation with <sidenote><p class="indent0 firstIndent0 fontsize8">Policy directives.</p></sidenote> the Administrator of the Office of Federal Procurement Policy, the Director of the Office of Science and Technology Policy, and the Intergovernmental Affairs Division of the Office of Management and Budget, shall, within one hundred and twenty days of the enactment of the Small Business Innovation Development Act of 1982, issue policy directives for the general conduct of the SBIR programs within the Federal Government, including providing for—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>simplified, standardized, and timely SBIR solicitations;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>a simplified, standardized funding process which provides for (A) the timely receipt and review of proposals; (B) outside peer review for at least phase two proposals, if appropriate; (C) protection of proprietary information provided in proposals; (D) selection of awardees; (E) retention of rights in data generated in the performance of the contract by the small business concern; (F) transfer of title to property provided by the agency to the small business concern if such a transfer would be more cost effective than recovery of the property by the agency; (G) cost sharing; and (H) cost principles and payment schedules;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>exemptions from the regulations under paragraph (2) if national security or intelligence functions clearly would be jeopardized;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>minimizing regulatory burden associated with participation in the SBIR program for the small business concern which will stimulate the cost-effective conduct of Federal research and development and the likelihood of commercialization of the results of research and development conducted under the SBIR program; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>simplified, standardized, and timely annual report on the SBIR program to the Small Business Administration and the Office of Science and Technology Policy.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="k">“(k)</num> <chapeau>The Director of the Office of Science and Technology Policy, in consultation with the Federal Coordinating Council for Science, Engineering and Research, shall, in addition to such other responsibilities imposed upon him by the Small Business Innovation Development Act of 1982—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>independently survey and monitor all phases of the implementation and operation of SBIR programs within agencies required to establish an SBIR program, including compliance with the expenditures of funds according to the requirements of subsection (f) of this section; and</content></paragraph>
<page identifier="/us/stat/96/221">96 STAT. 221</page>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>report not less than annually, and at such other times as <sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> the Director may deem appropriate, to the Committees on Small Business of the Senate and the House of Representatives on all phases of the implementation and operation of SBIR programs within agencies required to establish an SBIR program, together with such recommendations as the Director may deem appropriate.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <content class="inline">Effective October 1, 1988, paragraphs (4) through (7) of <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s638">15 USC 638.</ref></p></sidenote> section 9(b) of the Small Business Act (as added by section 3) and subsections (e) through (k) of section 9 of the Small Business Act (as added by section 4) are repealed.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <content class="inline">The Comptroller General shall, not more than five years <sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s638">15 USC 638</ref> note.</p></sidenote> after the date of enactment of this Act, transmit a report to the Senate and the House of Representatives on the implementation of, and nature of research conducted under this Act, including the judgments of the heads of Departments and agencies as to the effect of this Act on research programs.</content>
</section>
<action>
<actionDescription>Approved July 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/881">S. 881</ref> (<ref href="/us/bill/97/hr/4326">H.R. 4326</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/349">97–349</ref>, Pts. I–7 accompanying <ref href="/us/bill/97/hr/4326">H.R. 4326</ref> (<committee>Comms. on Small Business; Energy and Commerce; Veterans’ Affairs; Science and Technology; Foreign Affairs; Armed Services; and Permanent Select Committee on Intelligence</committee>), respectively.</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/194">97–194</ref> (<committee>Comm. on Small Business</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 7, 8, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): June 17, 22, 23, <ref href="/us/bill/97/hr/4326">H.R. 4326</ref> considered and passed House; passage vacated and <ref href="/us/bill/97/s/881">S. 881</ref>, amended, passed in lieu.</p>
<p class="indent4 firstIndent-1">June 29, Senate concurred in House amendment.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS:</heading>
<p class="indent4 firstIndent-1">Vol. 18, No. 29 (1982): July 22, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–220: To provide for the minting of commemorative coins to support the 1984 Los Angeles Olympic Games.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>220</docNumber>
<citableAs>Public Law 97–220</citableAs>
<citableAs>96 Stat. 222</citableAs>
<approvedDate>1982-07-22</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>1</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/222">96 STAT. 222</page>
<dc:type>Public Law</dc:type> <docNumber>97–220</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for the minting of commemorative coins to support the 1984 Los Angeles Olympic Games.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-22">July 22, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/1230">S. 1230</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading><sidenote><p class="indent0 firstIndent0 fontsize8">Olympic Commemorative Coin Act.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">That this Act may be cited as the “<shortTitle role="act">Olympic Commemorative Coin Act</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">coin specifications</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Notwithstanding any other provision of law, the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> Secretary of the Treasury (hereinafter in this Act referred to as the “Secretary”) shall issue not more than fifty million one-dollar coins which shall weigh 26.73 grams, have a diameter of 1.50 inches, and shall contain 90 per centum silver and 10 per centum copper.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The Secretary shall determine the design of such one-dollar coins. Such design shall be emblematic of the 1984 summer Olympic games which are to be held in Los Angeles, California. On each such one-dollar coin there shall be a designation of the value of the coin, an inscription of the year of issue, and inscriptions of the words “Liberty”, “In God We Trust”, “United States of America”, and “E Pluribus Unum”.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>The coins shall be issued in two separate designs, one in 1983 and one in 1984.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Notwithstanding any other provision of law, the Secretary shall issue not more than two million ten-dollar coins which shall weigh 16.718 grams, have a diameter of 1.06 inches, and shall contain 90 per centum gold and 10 per centum copper.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The Secretary shall determine the design of such ten-dollar coin. Such design shall be emblematic of the 1984 summer Olympic games which are to be held in Los Angeles, California. On each such ten-dollar coin there shall be a designation of the value of the coin, an inscription of the year 1984, and inscriptions of the words “Liberty”, “In God We Trust”, “United States of America”, and “E Pluribus Unum”.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The coins issued under this section shall be issued in uncirculated and proof qualities.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>All coins issued under this section shall be legal tender as provided in section 102 of the Coinage Act of 1965.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s392">31 USC 392.</ref></p></sidenote></content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary shall obtain gold for the coins minted under this Act pursuant to the authority of the Secretary under existing law.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The Secretary shall obtain silver for the coins minted under this Act from stocks of silver held by the Secretary of the Treasury or from any other federally owned stocks of silver.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/223">96 STAT. 223</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">sales within the united states</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Notwithstanding any other provision of the law, the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> coins issued under this Act shall be sold within the United States (including United States military and diplomatic establishments outside the United States) by the Secretary under such regulations as he may prescribe and at a price equal to face value, plus the cost of issuing such coins (including labor, materials, dies, use of machinery, and overhead expenses).</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The Secretary shall make bulk sales at a reasonable discount to reflect the lower costs of such sales.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The Secretary shall accept prepaid orders for the coins prior to the issuance of such coins. Sales under this subsection shall be at a reasonable discount to reflect the benefit of prepayment.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>All sales shall include a surcharge, established by the Secretary, of not less than $10 per coin for one-dollar coins and not less than $50 per coin for ten-dollar coins.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">international sales</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary shall assign the rights to market the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> coins outside the United States (excluding United States military and diplomatic establishments outside the United States) to a marketing organization selected under section 5.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The marketing organization assigned the rights under this section shall pay a price determined under sections 3 (b) and (d).</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">selection of international marketers</inline></heading>
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">As soon as possible after the effective date of this Act, a <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> committee consisting of the Secretary of the Treasury, the executive director of the United States Olympic Committee, and the president of the Los Angeles Olympic Organizing Committee, shall solicit, in accordance with procedures specified by the Secretary of the Treasury, proposals from marketing organizations to carry out a marketing agreement. Such procedures shall include the publication of evaluation criteria that will serve as a basis for selecting one or more marketing organizations. Such criteria shall include—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the financial resources and coin marketing experience of the marketing organization;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the estimated proceeds from the sale or other disposition of the coins; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the commitment of the marketing organization to purchase a certain minimum number of such coins or to pay the surcharge on such coins; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <chapeau>the terms and conditions for the marketing of the coins, including—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>proper and equitable distribution of the coins, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>accurate and otherwise appropriate advertising materials to be used in promoting the coins.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Within forty-five days after the effective date of this Act, the committee shall consider all proposals received from marketing organizations under subsection (a) and select by majority vote one or more marketing organizations which offer the terms for marketing of the coins most favorable in accordance with the published evaluation criteria. Any marketing organization selected shall be acceptable to the Secretary of the Treasury.</content></subsection>
</section>
<page identifier="/us/stat/96/224">96 STAT. 224</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">distribution of proceeds</inline></heading>
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Fifty per centum of the amount of all surcharges which <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> are received by the Secretary from the sale of coins issued under this Act shall be promptly paid by the Secretary to the United States Olympic Committee. Such amounts shall be used to train United States Olympic athletes, to support local or community amateur athletic programs, and to erect facilities for the training of such athletes.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Fifty per centum of the amount of all surcharges which are received by the Secretary from the sale of coins under this Act shall be promptly paid by the Secretary to the Los Angeles Olympic Organizing Committee. Such amounts shall be used to stage and promote the 1984 Los Angeles Olympic games.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Amounts received by the Secretary from advance sale of coins to be issued under this Act shall be paid to the United States Olympic Committee and the Los Angeles Olympic Organizing Committee under subsections (a) and (b), provided that any amounts paid to the Committees shall not exceed an amount equivalent to the surcharges received by the Secretary from the advance sale of coins.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">On March 31, 1985, the Los Angeles Olympic Organizing <sidenote><p class="indent0 firstIndent0 fontsize8">Remittance date.</p></sidenote> Committee shall remit to the United States Olympic Committee all amounts remaining from the disposition of the coins under this Act. In no event may such amount be less than that portion of the unobligated funds of the committee on that date represented by the ratio of the total amount of income received by the committee from the disposition of the coins minted under this Act to the total amount of income received by the committee from all sources.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>After March 31, 1985, all amounts received by the committee from the disposition of coins minted under this Act shall be remitted within ten days to the United States Olympic Committee.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>All amounts received by the United States Olympic Committee under this subsection shall be used solely for the purposes described in subsection (a).</content></paragraph></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">implementation agreement</inline></heading>
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">The Secretary of the Treasury shall enter into an <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> agreement with the marketing organization selected under section 5 which shall provide for the implementation of that section and which shall include an agreement on—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the price and schedule of payments for the coins;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the schedule and other provisions for the delivery of the coins; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the proportions of proof and uncirculated coins.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The agreement between the Secretary of the Treasury and the committee shall ensure that the issuance of coins under this section shall result in no net cost to the United States Government.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The agreement between the Secretary of the Treasury and the marketing organization shall direct that the marketing organization shall not use any words, perform any act, or make any statement, written or oral, which would imply or indicate, or tend to imply or indicate, that any portion of the coins’ sale price to the public constitutes a tax-deductible contribution.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>To the extent possible, the agreement between the Secretary of the Treasury and the marketing organization shall be concluded <page identifier="/us/stat/96/225">96 STAT. 225</page> within sixty days of the date of the selection of the marketing organization.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>The Secretary may terminate the implementation agreement <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> and cease minting and the delivery of the coins issued under this section if the Secretary of the Treasury finds that such termination is in the best interests of the United States. Reasons for such termination may include actions which are inconsistent with the terms of the implementation agreement or advertising materials that are inappropriate for advertising the sale of United States coinage or otherwise not in keeping with the dignity of the United States coinage.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>If the Secretary of the Treasury exercises his authority under subsection (e), the amount of any proceeds guaranteed to the Los Angeles Olympic Organizing Committee and the United States Olympic Committee by a marketing organization under a marketing agreement shall not be reduced.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">coinage profit fund</inline></heading>
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <chapeau class="inline">Notwithstanding any other provision of law—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>all amounts received from the sale of coins issued under this Act shall be deposited in the coinage profit fund;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the Secretary shall pay the amounts authorized under section 6 from the coinage profit fund; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the Secretary shall charge the coinage profit fund with all expenditures under this Act.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">audits</inline></heading>
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <content class="inline">The Comptroller General of the United States shall have <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> the right to examine such books, records, documents, and other data of the United States Olympic Committee and the Los Angeles Olympic Organizing Committee as may be related to the expenditure of amounts paid under section 6.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">financial assurances</inline></heading>
<num value="10"><inline class="smallCaps">Sec.</inline> 10.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary shall take all actions necessary to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> ensure that the issuance of the coins authorized by this Act shall result in no net cost to the United States Government.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>No coin shall be issued under this Act unless the Secretary has received full payment therefor.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The Secretary shall certify, in reports required to be filed under section 11 of this Act, that he is in compliance with this section.</content></subsection>
</section>
<page identifier="/us/stat/96/226">96 STAT. 226</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">reports to congress</inline></heading>
<num value="11"><inline class="smallCaps">Sec.</inline> 11.</num> <content class="inline">Not later than forty-five days after the last day of each <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s5112">31 USC 5112</ref> note.</p></sidenote> calendar quarter, the Secretary shall transmit a report to the Congress regarding the activities carried out under this Act during such calendar quarter. No such report shall be required with respect to any calendar quarter beginning after December 31, 1985.</content>
</section>
<action>
<actionDescription>Approved July 22, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/1230">S. 1230</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/554">97–554</ref> (<committee>Comm. on Banking, Finance and Urban Affairs</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/264">97–264</ref> (<committee>Comm. on Banking, Housing, and Urban Affairs</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 9, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): May 20, considered and passed House, amended.</p>
<p class="indentUp6 firstIndent-1">July 1, Senate concurred in House amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–221: To amend title 5, United States Code, to provide permanent authorization for Federal agencies to use flexible and compressed employee work schedules.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>221</docNumber>
<citableAs>Public Law 97–221</citableAs>
<citableAs>96 Stat. 227</citableAs>
<approvedDate>1982-07-23</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/227">96 STAT. 227</page>
<dc:type>Public Law</dc:type> <docNumber>97–221</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 5, United States Code, to provide permanent authorization for Federal agencies to use flexible and compressed employee work schedules.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-23">July 23, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2240">S. 2240</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">This Act may <sidenote><p class="indent0 firstIndent0 fontsize8">Federal Employees Flexible and Compressed Work Schedules Act of 1982.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101</ref> note.</p></sidenote> be cited as the “<shortTitle role="act">Federal Employees Flexible and Compressed Work Schedules Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Chapter 61 of title 5, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting before section 6101 the following:
<quotedContent>
<subchapter>
<num value="I">“SUBCHAPTER I—</num><heading>GENERAL PROVISIONS”;</heading>
</subchapter>
</quotedContent>
<p class="indent0 fontsize10">and</p></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by adding at the end thereof the following new subchapter:
<quotedContent>
<subchapter>
<num value="II">“SUBCHAPTER II—</num><heading>FLEXIBLE AND COMPRESSED WORK SCHEDULES</heading>
<section class="firstIndent0 fontsize10">
<num value="6120">“§ 6120.</num> <heading>Purpose</heading>
<content>“The Congress finds that the use of flexible and compressed work schedules has the potential to improve productivity in the Federal Government and provide greater service to the public.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="6121">“§ 6121.</num> <heading>Definitions</heading>
<chapeau>“For purposes of this subchapter—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>‘agency’ means any Executive agency, any military department, and the Library of Congress;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>‘employee’ has the meaning given it by section 2105 of this title;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>‘basic work requirement’ means the number of hours, excluding overtime hours, which an employee is required to work or is required to account for by leave or otherwise;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>‘credit hours’ means any hours, within a flexible schedule established under section 6122 of this title, which are in excess of an employee’s basic work requirement and which the employee elects to work so as to vary the length of a workweek or a workday;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <chapeau>‘compressed schedule’ means—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>in the case of a full-time employee, an 80-hour biweekly basic work requirement which is scheduled for less than 10 workdays, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>in the case of a part-time employee, a biweekly basic work requirement of less than 80 hours which is scheduled for less than 10 workdays;</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>‘overtime hours’, when used with respect to flexible schedule programs under sections 6122 through 6126 of this title, means all hours in excess of 8 hours in a day or 40 hours in <page identifier="/us/stat/96/228">96 STAT. 228</page> a week which are officially ordered in advance, but does not include credit hours;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>‘overtime hours’, when used with respect to compressed schedule programs under sections 6127 and 6128 of this title, means any hours in excess of those specified hours which constitute the compressed schedule; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">“(8)</num> <chapeau>‘collective bargaining’, ‘collective bargaining agreement’, and ‘exclusive representative’ have the same meanings given such terms—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>by section 7103(a) (12), (8), and (16) of this title, respectively, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7103">5 USC 7103.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7101">5 USC 7101</ref> <i>et. seq.</i></p></sidenote> in the case of any unit covered by chapter 71 of this title; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>in the case of any other unit, by the corresponding provisions applicable under the personnel system covering this unit.</content></subparagraph>
</paragraph>
</section>
<section class="firstIndent0 fontsize10">
<num value="6122">“§ 6122.</num> <heading>Flexible schedules; agencies authorized to use</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <chapeau>Notwithstanding section 6101 of this title, each agency may <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101.</ref></p></sidenote> establish, in accordance with this subchapter, programs which allow the use of flexible schedules which include—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>designated hours and days during which an employee on such a schedule must be present for work; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>designated hours during which an employee on such a schedule may elect the time of such employee’s arrival at and departure from work, solely for such purpose or, if and to the extent permitted, for the purpose of accumulating credit hours to reduce the length of the workweek or another workday.</content></paragraph>
<continuation class="indent0 fontsize10">An election by an employee referred to in paragraph (2) shall be subject to limitations generally prescribed to ensure that the duties and requirements of the employee’s position are fulfilled.</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Notwithstanding any other provision of this subchapter, but subject to the terms of any written agreement referred to in section 6130(a) of this title, if the head of an agency determines that any organization within the agency which is participating in a program under subsection (a) is being substantially disrupted in carrying out its functions or is incurring additional costs because of such participation, such agency head may—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>restrict the employees’ choice of arrival and departure time,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>restrict the use of credit hours, or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>exclude from such program any employee or group of employees.</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6123">“§ 6123.</num> <heading>Flexible schedules; computation of premium pay</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <chapeau>“For purposes of determining compensation for overtime hours in the case of an employee participating in a program under section 6122 of this title—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the head of an agency may, on request of the employee, grant the employee compensatory time off in lieu of payment for such overtime hours, whether or not irregular or occasional in nature and notwithstanding the provisions of sections 5542(a), 5543(a)(1), 5544(a), and 5550 of this title, section <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5542/s5543/s5544/s5550">5 USC 5542, 5543, 5544, 5550.</ref></p></sidenote> 4107(e)(5) of title 38, section 7 of the Fair Labor Standards Act (29 U.S.C. 207), or any other provision of law; or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the employee shall be compensated for such overtime hours in accordance with such provisions, as applicable.</content></paragraph>
<page identifier="/us/stat/96/229">96 STAT. 229</page>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Notwithstanding the provisions of law referred to in subsection (a)(1) of this section, an employee shall not be entitled to be compensated for credit hours worked except to the extent authorized under section 6126 of this title or to the extent such employee is allowed to have such hours taken into account with respect to the employee’s basic work requirement.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Notwithstanding section 5545(a) of this title, premium pay <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5545">5 USC 5545.</ref></p></sidenote> for nightwork will not be paid to an employee otherwise subject to such section solely because the employee elects to work credit hours, or elects a time of arrival or departure, at a time of day for which such premium pay is otherwise authorized, except that—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <chapeau>if an employee is on a flexible schedule under which—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>the number of hours during which such employee must be present for work, plus</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>the number of hours during which such employee may elect to work credit hours or elect the time of arrival at and departure from work,</content></clause>
<continuation class="indent0 fontsize10">which occur outside of the nightwork hours designated in or under such section 5545(a) total less than 8 hours, such premium pay shall be paid for those hours which, when combined with such total, do not exceed 8 hours, and</continuation>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>if an employee is on a flexible schedule under which the hours that such employee must be present for work include any hours designated in or under such section 5545(a), such premium pay shall be paid for such hours so designated.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>Notwithstanding section 5343(f) of this title, and section <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5343">5 USC 5343.</ref></p></sidenote> 4107(e)(2) of title 38, night differential will not be paid to any employee otherwise subject to either of such sections solely because such employee elects to work credit hours, or elects a time of arrival or departure, at a time of day for which night differential is otherwise authorized, except that such differential shall be paid to an employee on a flexible schedule under this subchapter—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>in the case of an employee subject to subsection (f) of such section 5343, for which all or a majority of the hours of such schedule for any day fall between the hours specified in such subsection, or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>in the case of an employee subject to subsection (e)(2) of such section 4107, for which 4 hours of such schedule fall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t38/s4107">38 USC 4107.</ref></p></sidenote> between the hours specified in such subsection.</content></subparagraph></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6124">“§ 6124.</num> <heading>Flexible schedules; holidays</heading>
<content>“Notwithstanding sections 6103 and 6104 of this title, if any <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6103/s6104">5 USC 6103, 6104.</ref></p></sidenote> employee on a flexible schedule under section 6122 of this title is relieved or prevented from working on a day designated as a holiday by Federal statute or Executive order, such employee is entitled to pay with respect to that day for 8 hours (or, in the case of a part-time employee, an appropriate portion of the employee’s biweekly basic work requirement as determined under regulations prescribed by the Office of Personnel Management).</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="6125">“§ 6125.</num> <heading>Flexible schedules; time-recording devices</heading>
<content>“Notwithstanding section 6106 of this title, the Office of Personnel <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6106">5 USC 6106.</ref></p></sidenote> Management or any agency may use recording clocks as part of programs under section 6122 of this title.</content>
</section>
<page identifier="/us/stat/96/230">96 STAT. 230</page>
<section class="firstIndent0 fontsize10">
<num value="6126">“§ 6126.</num> <heading>Flexible schedules; credit hours; accumulation and compensation</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Subject to any limitation prescribed by the Office of Personnel Management or the agency, a full-time employee on a flexible schedule can accumulate not more than 24 credit hours, and a part-time employee can accumulate not more than one-fourth of the hours in such employee’s biweekly basic work requirement, for carryover from a biweekly pay period to a succeeding biweekly pay period for credit to the basic work requirement for such period.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Any employee who is on a flexible schedule program under section 6122 of this title and who is no longer subject to such a program shall be paid at such employee’s then current rate of basic pay for—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>in the case of a full-time employee, not more than 24 credit hours accumulated by such employee, or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>in the case of a part-time employee, the number of credit hours (not in excess of one-fourth of the hours in such employee’s biweekly basic work requirement) accumulated by such employee.</content></paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="`">“§ 6127.</num> <heading>Compressed schedules; agencies authorized to use</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>Notwithstanding section 6101 of this title, each agency may <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101.</ref></p></sidenote> establish programs which use a 4-day workweek or other compressed schedule.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>An employee in a unit with respect to which an organization of Government employees has not been accorded exclusive recognition shall not be required to participate in any program under subsection (a) unless a majority of the employees in such unit who, but for this paragraph, would be included in such program have voted to be so included.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>Upon written request to any agency by an employee, the agency, if it determines that participation in a program under subsection (a) would impose a personal hardship on such employee, shall—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>except such employee from such program; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>reassign such employee to the first position within the agency—</chapeau>
<clause class="indent1 fontsize10"><num value="i">“(i)</num> <content>which becomes vacant after such determination,</content></clause>
<clause class="indent1 fontsize10"><num value="ii">“(ii)</num> <content>which is not included within such program,</content></clause>
<clause class="indent1 fontsize10"><num value="iii">“(iii)</num> <content>for which such employee is qualified, and</content></clause>
<clause class="indent1 fontsize10"><num value="iv">“(iv)</num> <content>which is acceptable to the employee.</content></clause>
</subparagraph>
<continuation class="indent0 fontsize10">A determination by an agency under this paragraph shall be made not later than 10 days after the day on which a written request for such determination is received by the agency.</continuation>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6128">“§ 6128.</num> <heading>Compressed schedules; computation of premium pay</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The provisions of sections 5542(a), 5544(a), and 5550(2) of this title, section 4107(e)(5) of title 38, section 7 of the Fair Labor <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5542/s5544/s5550">5 USC 5542, 5544, 5550.</ref></p></sidenote> Standards Act (29 U.S.C. 207), or any other law, which relate to premium pay for overtime work, shall not apply to the hours which constitute a compressed schedule.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>In the case of any full-time employee, hours worked in excess of the compressed schedule shall be overtime hours and shall be paid for as provided by the applicable provisions referred to in subsection (a) of this section. In the case of any part-time employee on a compressed schedule, overtime pay shall begin to be paid after <page identifier="/us/stat/96/231">96 STAT. 231</page> the same number of hours of work after which a full-time employee on a similar schedule would begin to receive overtime pay.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Notwithstanding section 5544(a), 5546(a), or 5550(1) of this title, or any other applicable provision of law, in the case of any full-time <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5544/s5546/s5550">5 USC 5544, 5546, 5550.</ref></p></sidenote> employee on a compressed schedule who performs work (other than overtime work) on a tour of duty for any workday a part of which is performed on a Sunday, such employee is entitled to pay for work performed during the entire tour of duty at the rate of such employee’s basic pay, plus premium pay at a rate equal to 25 percent of such basic pay rate.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Notwithstanding section 5546(b) of this title, an employee on a compressed schedule who performs work on a holiday designated by Federal statute or Executive order is entitled to pay at the rate of such employee’s basic pay, plus premium pay at a rate equal to such basic pay rate, for such work which is not in excess of the basic work requirement of such employee for such day. For hours worked on such a holiday in excess of the basic work requirement for such day, the employee is entitled to premium pay in accordance with the provisions of section 5542(a) or 5544(a) of this title, as applicable, or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5542/s5544">5 USC 5542, 5544.</ref></p></sidenote> the provisions of section 7 of the Fair Labor Standards Act (29 U.S.C. 207) whichever provisions are more beneficial to the employee.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6129">“§ 6129.</num> <heading>Administration of leave and retirement provisions</heading>
<content>“For purposes of administering sections 6303(a), 6304, 6307 (a) and (c), 6323, 6326, and 8339(m) of this title, in the case of an employee <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6303/s6304/s6307/s6323/s6326/s8339">5 USC 6303, 6304, 6307, 6323, 6326, 8339.</ref></p></sidenote> who is in any program under this subchapter, references to a day or workday (or to multiples or parts thereof) contained in such sections shall be considered to be references to 8 hours (or to the respective multiples or parts thereof).</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="6130">“§ 6130.</num> <heading>Application of programs in the case of collective bargaining agreements</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>In the case of employees in a unit represented by an exclusive representative, any flexible or compressed work schedule, and the establishment and termination of any such schedule, shall be subject to the provisions of this subchapter and the terms of a collective bargaining agreement between the agency and the exclusive representative.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Employees within a unit represented by an exclusive representative shall not be included within any program under this subchapter except to the extent expressly provided under a collective bargaining agreement between the agency and the exclusive representative.</content></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>An agency may not participate in a flexible or compressed schedule program under a collective bargaining agreement which contains premium pay provisions which are inconsistent with the provisions of section 6123 or 6128 of this title, as applicable.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6131">“§ 6131.</num> <heading>Criteria and review</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <chapeau>Notwithstanding the preceding provisions of this subchapter or any collective bargaining agreement and subject to subsection (c) of this section, if the head of an agency finds that a particular flexible or compressed schedule under this subchapter has had or would have an adverse agency impact, the agency shall promptly determine not to—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>establish such schedule; or</content></paragraph>
<page identifier="/us/stat/96/232">96 STAT. 232</page>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>continue such schedule, if the schedule has already been established.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>For purposes of this section, ‘adverse agency impact’ means—<sidenote><p class="indent0 firstIndent0 fontsize8">“Adverse agency impact.”</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>a reduction of the productivity of the agency;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>a diminished level of services furnished to the public by the agency; or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>an increase in the cost of agency operations (other than a reasonable administrative cost relating to the process of establishing a flexible or compressed schedule).</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>This subsection shall apply in the case of any schedule covering employees in a unit represented by an exclusive representative.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num><subparagraph class="inline"><num value="A">(A)</num> <content>If an agency and an exclusive representative reach an <sidenote><p class="indent0 firstIndent0 fontsize8">Collective bargaining.</p></sidenote> impasse in collective bargaining with respect to an agency determination under subsection (a)(1) not to establish a flexible or compressed schedule, the impasse shall be presented to the Federal Service Impasses Panel (hereinafter in this section referred to as the ‘Panel’).</content>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>The Panel shall promptly consider any case presented under subparagraph (A), and shall take final action in favor of the agency’s determination if the finding on which it is based is supported by evidence that the schedule is likely to cause an adverse agency impact.</content></subparagraph></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>If an agency and an exclusive representative have entered <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> into a collective bargaining agreement providing for use of a flexible or compressed schedule under this subchapter and the head of the agency determines under subsection (a)(2) to terminate a flexible or compressed schedule, the agency may reopen the agreement to seek termination of the schedule involved.</content>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>If the agency and exclusive representative reach an impasse in collective bargaining with respect to terminating such schedule, the impasse shall be presented to the Panel.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="C">“(C)</num> <content>The Panel shall promptly consider any case presented under subparagraph (B), and shall rule on such impasse not later than 60 days after the date the Panel is presented the impasse. The Panel shall take final action in favor of the agency’s determination to terminate a schedule if the finding on which the determination is based is supported by evidence that the schedule has caused an adverse agency impact.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="D">“(D)</num> <chapeau>Any such schedule may not be terminated until—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>the agreement covering such schedule is renegotiated or expires or terminates pursuant to the terms of that agreement; or</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>the date of the Panel’s final decision, if an impasse arose in the reopening of the agreement under subparagraph (A) of this paragraph.</content></clause></subparagraph></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>This section shall not apply with respect to flexible schedules that may be established without regard to the authority provided under this subchapter.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6132">“§ 6132.</num> <heading>Prohibition of coercion</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <chapeau>An employee may not directly or indirectly intimidate, threaten, or coerce, or attempt to intimidate, threaten, or coerce, any other employee for the purpose of interfering with—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>such employee’s rights under sections 6122 through 6126 of this title to elect a time of arrival or departure, to work or not <page identifier="/us/stat/96/233">96 STAT. 233</page> to work credit hours, or to request or not to request compensatory time off in lieu of payment for overtime hours; or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>such employee’s right under section 6127(b)(1) of this title to vote whether or not to be included within a compressed schedule program or such employee’s right to request an agency determination under section 6127(b)(2) of this title.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>For the purpose of subsection (a), the term ‘intimidate, <sidenote><p class="indent0 firstIndent0 fontsize8">“Intimidate, threaten, or coerce.”</p></sidenote> threaten, or coerce’ includes, but is not limited to, promising to confer or conferring any benefit (such as appointment, promotion, or compensation), or effecting or threatening to effect any reprisal (such as deprivation of appointment, promotion, or compensation).</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6133">“§ 6133.</num> <heading>Regulations; technical assistance; program review</heading>
<subsection class="indent0 fontsize10"><num value="a">“(a)</num> <content>The Office of Personnel Management shall prescribe regulations necessary for the administration of the programs established under this subchapter.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Office shall provide educational material, and technical aids and assistance, for use by an agency in connection with establishing and maintaining programs under this subchapter.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>In order to provide the most effective materials, aids, and assistance under paragraph (1), the Office shall conduct periodic reviews of programs established by agencies under this subchapter particularly insofar as such programs may affect—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the efficiency of Government operations;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>mass transit facilities and traffic;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>levels of energy consumption;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">“(D)</num> <content>service to the public;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">“(E)</num> <content>increased opportunities for full-time and part-time employment; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="F">“(F)</num> <content>employees’ job satisfaction and nonworklife.</content></subparagraph></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>With respect to employees in the Library of Congress, the <sidenote><p class="indent0 firstIndent0 fontsize8">Library of Congress employees.</p></sidenote> authority granted to the Office of Personnel Management under this subchapter shall be exercised by the Librarian of Congress.”.</content></subsection>
</section>
</subchapter>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>The table of sections at the beginning of such chapter is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting before the item relating to section 6101 the following:
<quotedContent>
<toc>
<referenceItem role="subchapter"><designator class="centered">“SUBCHAPTER I—</designator><label class="centered">GENERAL PROVISIONS”;</label></referenceItem>
</toc>
</quotedContent>
<p class="indent0 fontsize10">and</p></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by adding at the end thereof the following:
<quotedContent>
<toc>
<referenceItem role="subchapter"><designator class="centered">“SUBCHAPTER II—</designator><label class="centered">FLEXIBLE AND COMPRESSED WORK SCHEDULES</label></referenceItem>
<referenceItem role="section"><designator>“Sec.</designator></referenceItem>
<referenceItem role="section"><designator>“6120.</designator> <label>Purpose.</label></referenceItem>
<referenceItem role="section"><designator>“6121.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>“6122.</designator> <label>Flexible schedules; agencies authorized to use.</label></referenceItem>
<referenceItem role="section"><designator>“6123.</designator> <label>Flexible schedules; computation of premium pay.</label></referenceItem>
<referenceItem role="section"><designator>“6124.</designator> <label>Flexible schedules; holidays.</label></referenceItem>
<referenceItem role="section"><designator>“6125.</designator> <label>Flexible schedules; time-recording devices.</label></referenceItem>
<referenceItem role="section"><designator>“6126.</designator> <label>Flexible schedules; credit hours; accumulation and compensation.</label></referenceItem>
<referenceItem role="section"><designator>“6127.</designator> <label>Compressed schedules; agencies authorized to use.</label></referenceItem>
<referenceItem role="section"><designator>“6128.</designator> <label>Compressed schedules; computation of premium pay.</label></referenceItem>
<referenceItem role="section"><designator>“6129.</designator> <label>Administration of leave and retirement provisions.</label></referenceItem>
<referenceItem role="section"><designator>“6130.</designator> <label>Application of programs in the case of collective bargaining agreements.</label></referenceItem>
<referenceItem role="section"><designator>“6131.</designator> <label>Criteria and review.</label></referenceItem>
<referenceItem role="section"><designator>“6132.</designator> <label>Prohibition of coercion.</label></referenceItem>
<referenceItem role="section"><designator>“6133.</designator> <label>Regulations; technical assistance; program review.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">Section 3401(2) of title 5, United States Code, is amended by inserting “<quotedText>(or 32 to 64 hours during a biweekly pay period in the <page identifier="/us/stat/96/234">96 STAT. 234</page> case of a flexible or compressed work schedule under subchapter II of chapter 61 of this title)</quotedText>” after “<quotedText>week</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <subsection class="inline"><num value="a">(a)</num> <content>Except as provided in subsection (b), each flexible or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101</ref> note.</p></sidenote> compressed work schedule established by any agency under the Federal Employees Flexible and Compressed Work Schedules Act of 1978 (5 U.S.C. 6101 note) in existence on the date of enactment of this Act shall be continued by the agency concerned.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>During the 90-day period after the date of the enactment of <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> this Act, any flexible or compressed work schedule referred to in subsection (a) may be reviewed by the agency concerned. If, in reviewing the schedule, the agency determines in writing that—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>the schedule has reduced the productivity of the agency or the level of services to the public, or has increased the cost of the agency operations, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>termination of the schedule will not result in an increase in the cost of the agency operations (other than a reasonable administrative cost relating to the process of terminating a schedule),</content></subparagraph>
<continuation class="indent0 fontsize10">the agency shall, notwithstanding any provision of a negotiated agreement, immediately terminate such schedule and such termination shall not be subject to negotiation or to administrative review (except as the President may provide) or to judicial review.</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>If a schedule established pursuant to a negotiated agreement is terminated under paragraph (1), either the agency or the exclusive representative concerned may, by written notice to the other party within 90 days after the date of such termination, initiate collective bargaining pertaining to the establishment of another flexible or compressed work schedule under subchapter II of chapter 61 of title 5, United States Code, which would be effective for the unexpired portion of the term of the negotiated agreement.</content></paragraph></subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <content class="inline">The amendments made by this Act shall not be in effect <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6101">5 USC 6101</ref> note.</p></sidenote> after three years after the date of the enactment of this Act.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <subsection class="inline"><num value="a">(a)</num> <content>Section 6106 of title 5, United States Code, is amended <sidenote><p class="indent0 firstIndent0 fontsize8">Recording clocks.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6106">5 USC 6106.</ref></p></sidenote> by striking out the period and inserting in lieu thereof a comma and “<quotedText>except that the Bureau of Engraving and Printing may use such recording clocks.</quotedText>”</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The amendment made by this section shall take effect October <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s6106">5 USC 6106</ref> note.</p></sidenote> 1, 1982. Section 5 of this Act shall not apply to the amendment made by this section.</content>
</subsection>
</section>
<action>
<actionDescription>Approved July 23, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2240">S. 2240</ref> (<ref href="/us/bill/97/hr/5366">H.R. 5366</ref>):</heading>
<note><headingText>HOUSE REPORT NO.</headingText> <ref href="/us/hrpt/97/433">97–433</ref> accompanying <ref href="/us/bill/97/hr/5366">H.R. 5366</ref> (<committee>Comm. on Post Office and Civil Service</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/365">97–365</ref> (<committee>Comm. on Governmental Affairs</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 30, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 12, considered and passed House.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 29 (1982):</heading>
<p class="indent4 firstIndent-1">July 23, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–222: To amend title 11, United States Code, to correct technical errors, and to clarify and make substantive changes, with respect to securities and commodities.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>222</docNumber>
<citableAs>Public Law 97–222</citableAs>
<citableAs>96 Stat. 235</citableAs>
<approvedDate>1982-07-27</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/235">96 STAT. 235</page>
<dc:type>Public Law</dc:type> <docNumber>97–222</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 11, United States Code, to correct technical errors, and to clarify and make substantive changes, with respect to securities and commodities.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-27">July 27, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/4935">H.R. 4935</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That</chapeau> <subsection class="inline"><num value="a">(a)</num> <chapeau>section 101 <sidenote><p class="indent0 firstIndent0 fontsize8">Bankruptcy, amendment.</p></sidenote> of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by redesignating paragraphs (35), (36), (37), (38), (39), and (40) as paragraphs (36), (37), (38), (39), (40), and (41), respectively, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting after paragraph (34) the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="35">“(35)</num> <content>‘securities clearing agency’ means person that is registered <sidenote><p class="indent0 firstIndent0 fontsize8">“Securities clearing agency.”</p></sidenote> as a clearing agency under section 17A of the Securities Exchange Act of 1934 (15 U.S.C. 78q–1) or whose business is confined to the performance of functions of a clearing agency with respect to exempted securities, as defined in section 3(a)(12) of such Act (15 U.S.C. 78c(12)) for the purposes of such section 17A;”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 101(36)(A)(xii) of title 11, United States Code, as so redesignated, is amended by striking out “<quotedText>is the subject of a registration statement</quotedText>” and inserting in lieu thereof “<quotedText>is required to be the subject of a registration statement</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 101(36)(B)(iii) of title 11, United States Code, as so redesignated, is amended by striking out “<quotedText>commodity</quotedText>” the second place it appears.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Section 101(40) of title 11, United States Code, as so redesignated, is amended to read as follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="40">“(40)</num> <chapeau>‘stockbroker’ means person—<sidenote><p class="indent0 firstIndent0 fontsize8">“Stockbroker.”</p></sidenote></chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>with respect to which there is a customer, as defined in section 741(2) of this title; and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s741">11 USC 741.</ref></p></sidenote></content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>that is engaged in the business of effecting transactions in securities—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>for the account of others; or</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>with members of the general public, from or for such person’s own account;”.</content></clause></subparagraph></paragraph>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">Section 103(d) of title 11, United States Code, is amended by striking out “<quotedText>except with respect to section 746(c) which applies to margin payments made by any debtor to a commodity broker or forward contract merchant</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 362(a) of title 11, United States Code, is amended by inserting “<quotedText>, or an application filed under section 5(a)(3) of the Securities Investor Protection Act of 1970 (15 U.S.C. 78eee(a)(3)),</quotedText>” after “<quotedText>title</quotedText>” the first place it appears.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 362(b) of title 11, United States Code, is amended by adding “<quotedText>, or of an application under section 5(a)(3) of the Securities Investor Protection Act of 1970 (15 U.S.C. 78eee(a)(3)),</quotedText>” after “<quotedText>title</quotedText>” the first place it appears.</content></subsection>
<page identifier="/us/stat/96/236">96 STAT. 236</page>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 362(b)(6) of title 11, United States Code, is amended to read as follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>under subsection (a) of this section, of the setoff by a commodity broker, forward contract merchant, stockbroker, or securities clearing agency of any mutual debt and claim under or in connection with commodity contracts, as defined in section 761(4) of this title, forward contracts, or securities contracts, as <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s761">11 USC 761.</ref></p> <p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 237.</p></sidenote> defined in section 741(7) of this title, that constitutes the setoff of a claim against the debtor for a margin payment, as defined in section 741(5) or 761(15) of this title, or settlement payment, <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 237.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s761">11 USC 761.</ref></p> <p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 237.</p></sidenote> as defined in section 741(8) of this title, arising out of commodity contracts, forward contracts, or securities contracts against cash, securities, or other property held by such commodity broker, forward contract merchant, stockbroker, or securities clearing agency to margin, guarantee, or secure commodity contracts, forward contracts, or securities contracts;”.</content></paragraph>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">Section 546 of title 11, United States Code, is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Notwithstanding sections 544, 545, 547, 548(a)(2), and 548(b) of this title, the trustee may not avoid a transfer that is a margin <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s544/s545/s547/s548">11 USC 544, 545, 547, 548.</ref></p></sidenote> payment, as defined in section 741(5) or 761(15) of this title, or settlement payment, as defined in section 741(8) of this title, made by or to a commodity broker, forward contract merchant, stockbroker, or securities clearing agency, that is made before the commencement of the case, except under section 548(a)(1) of this title.”.</content></subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <chapeau class="inline">Section 548(d)(2)(B) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>or forward contract merchant</quotedText>” and inserting in lieu thereof “<quotedText>, forward contract merchant, stockbroker, or securities clearing agency</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting “<quotedText>741(5) or</quotedText>” after “<quotedText>section</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by inserting “<quotedText>, or settlement payment, as defined in section 741(8) of this title</quotedText>” after “<quotedText>of this title</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>by striking out “<quotedText>value</quotedText>” and inserting in lieu thereof “<quotedText>value to the extent of such payment.</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <subsection class="inline"><num value="a">(a)</num> <content>Chapter 5 of title 11, United States Code, is amended by adding at the end thereof the following new sections:
<quotedContent>
<section class="firstIndent0 fontsize10"><num value="555">“§ 555.</num> <heading>Contractual right to liquidate a securities contract</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s555">11 USC 555.</ref></p></sidenote>
<content>“The exercise of a contractual right of a stockbroker or securities clearing agency to cause the liquidation of a securities contract, as defined in section 741(7), because of a condition of the kind specified in section 365(e)(1) of this title shall not be stayed, avoided, or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s365">11 USC 365.</ref></p></sidenote> otherwise limited by operation of any provision of this title or by order of a court or administrative agency in any proceeding under this title unless such order is authorized under the provisions of the Securities Investor Protection Act of 1970 (15 U.S.C. 78aaa et seq.) or any statute administered by the Securities and Exchange Commission. As used in this section, the term ‘contractual right’ includes a <sidenote><p class="indent0 firstIndent0 fontsize8">“Contractual right.”</p></sidenote> right set forth in a rule or bylaw of a national securities exchange, a national securities association, or a securities clearing agency.</content>
</section>
<section class="firstIndent0 fontsize10"><num value="556">“§ 556.</num> <heading>Contractual right to liquidate a commodities contract or forward contract</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s556">11 USC 556.</ref></p></sidenote>
<content>“The contractual right of a commodity broker or forward contract merchant to cause the liquidation of a commodity contract, as defined in section 761(4), or forward contract because of a condition <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s761">11 USC 761.</ref></p></sidenote> <page identifier="/us/stat/96/237">96 STAT. 237</page> of the kind specified in section 365(e)(1) of this title, and the right to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s365">11 USC 365.</ref></p></sidenote> a variation or maintenance margin payment received from a trustee with respect to open commodity contracts or forward contracts, shall not be stayed, avoided, or otherwise limited by operation of any provision of this title or by the order of a court in any proceeding under this title. As used in this section, the term ‘contractual right’ <sidenote><p class="indent0 firstIndent0 fontsize8">“Contractual right.”</p></sidenote> includes a right set forth in a rule or bylaw of a clearing organization or contract market or in a resolution of the governing board thereof.”.</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The analysis of sections for chapter 5 of title 11, United States Code, is amended by adding at the end thereof the following new items:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“555.</designator> <label>Contractual right to liquidate a securities contract.</label></referenceItem>
<referenceItem role="section"><designator>“556.</designator> <label>Contractual right to liquidate a commodity contract or forward contract.“.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <content class="inline">Section 702(a)(1) of title 11, United States Code, is amended by striking out “<quotedText>or 726(a)(4)</quotedText>” and inserting in lieu thereof “<quotedText>726(a)(4), 752(a), 766(h), or 766(i)</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <chapeau class="inline">Section 741 of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <chapeau>in paragraph (4)—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>at any time</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in subparagraph (A)(ii) by inserting “<quotedText>of a customer</quotedText>” after “<quotedText>claim</quotedText>”,</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by redesignating paragraphs (5) and (6) as paragraphs (6) and (9), respectively,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by inserting after paragraph (4) the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="5">“(5)</num> <content>‘margin payment’ means payment or deposit of cash, a <sidenote><p class="indent0 firstIndent0 fontsize8">“Margin payment.”</p></sidenote> security, or other property, that is commonly known to the securities trade as original margin, initial margin, maintenance margin, or variation margin, or as a mark-to-market payment, or that secures an obligation of a participant in a securities clearing agency;”,</content></paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <chapeau>in paragraph (6), as so redesignated—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>the aggregate of all of a customer’s accounts that such customer holds</quotedText>” and inserting in lieu thereof “<quotedText>all accounts of a customer that such customer has</quotedText>”,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in subparagraph (A)(ii) by inserting “<quotedText>in such capacity</quotedText>” after “<quotedText>customer</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>in subparagraph (B) by inserting “<quotedText>in such capacity</quotedText>” before the semicolon,</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>by inserting after paragraph (6), as so redesignated, the following new paragraphs:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="7">“(7)</num> <content>‘securities contract’ means contract for the purchase, <sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote> sale, or loan of a security, including an option for the purchase or sale of a security, or the guarantee of any settlement of cash or securities by or to a securities clearing agency;</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="8">“(8)</num> <content>‘settlement payment’ means a preliminary settlement payment, a partial settlement payment, an interim settlement payment, a settlement payment on account, or any other similar payment commonly used in the securities trade; and”, and</content></paragraph>
</quotedContent>
</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>in paragraph (9), as so redesignated, by striking out “<quotedText>Security</quotedText>” and inserting “<quotedText>Securities</quotedText>” in lieu thereof.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <content class="inline">Section 742 of title 11, United States Code, is amended by striking out “<quotedText>chapter</quotedText>” and inserting in lieu thereof “<quotedText>title</quotedText>”.</content>
</section>
<page identifier="/us/stat/96/238">96 STAT. 238</page>
<section class="firstIndent1 fontsize10">
<num value="10"><inline class="smallCaps">Sec.</inline> 10.</num> <content class="inline">Section 744 of title 11, United States Code, is amended by inserting “<quotedText>but</quotedText>” after “<quotedText>relief.</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="11"><inline class="smallCaps">Sec.</inline> 11.</num> <content class="inline">Section 745(c) of title 11, United States Code, is amended by striking out “<quotedText>A</quotedText>” and inserting in lieu thereof “<quotedText>Each</quotedText>”.</content></section>
<section class="firstIndent1 fontsize10">
<num value="12"><inline class="smallCaps">Sec.</inline> 12.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Section 746(a) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>effects, with respect to cash or a security,</quotedText>” and inserting in lieu thereof “<quotedText>enters into</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out “<quotedText>with respect to such cash or security</quotedText>” each place it appears,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by striking out “<quotedText>such date</quotedText>” and inserting in lieu thereof “<quotedText>the date of the filing of the petition</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>by striking out “<quotedText>effected</quotedText>” and inserting in lieu thereof “<quotedText>entered into</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 746(b) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>has a claim for</quotedText>” and inserting in lieu thereof “<quotedText>transferred to the debtor</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in paragraph (2) by striking out “<quotedText>is</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The heading for section 746 of title 11, United States Code, is amended by striking out “<quotedText>claim</quotedText>” and inserting in lieu thereof “<quotedText>claims</quotedText>”.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="13"><inline class="smallCaps">Sec.</inline> 13.</num> <content class="inline">Section 747 of title 11, United States Code, is amended by striking out “<quotedText>such claim arose</quotedText>” and inserting in lieu thereof “<quotedText>the transaction giving rise to such claim occurred</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="14"><inline class="smallCaps">Sec.</inline> 14.</num> <chapeau class="inline">Section 749 of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>Any</quotedText>” and inserting in lieu thereof “<quotedText>(a) Except as otherwise provided in this section, any</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out “<quotedText>except</quotedText>” and inserting in lieu thereof “<quotedText>but</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by inserting “<quotedText>such property</quotedText>” after “<quotedText>trustee, and</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>by striking out “<quotedText>549, or 724(a)</quotedText>” and inserting in lieu thereof “<quotedText>or 549</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>Notwithstanding sections 544, 545, 547, 548, and 549 of this title, the trustee may not avoid a transfer made before five days <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s544/s545/s547–549">11 USC 544, 545, 547–549.</ref></p></sidenote> after the order for relief if such transfer is approved by the Commission by rule or order, either before or after such transfer, and if such transfer is—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>a transfer of a securities contract entered into or carried by or through the debtor on behalf of a customer, and of any cash, security, or other property margining or securing such securities contract; or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the liquidation of a securities contract entered into or carried by or through the debtor on behalf of a customer.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="15"><inline class="smallCaps">Sec.</inline> 15.</num> <content class="inline">Section 752(c) of title 11, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Any cash or security remaining after the liquidation of a <sidenote><p class="indent0 firstIndent0 fontsize8">Cash or security, apportionment.</p></sidenote> security interest created under a security agreement made by the debtor, excluding property excluded under section 741(4)(B) of this title, shall be apportioned between the general estate and customer <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t11/s741">11 USC 741.</ref></p></sidenote> property in the same proportion as the general estate of the debtor and customer property were subject to such security interest.”.</content></subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="16"><inline class="smallCaps">Sec.</inline> 16.</num> <chapeau class="inline">Section 761 of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in paragraph (2) by inserting “<quotedText>made</quotedText>” after “<quotedText>commodity contracts</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <chapeau>in paragraph (4)—</chapeau>
<page identifier="/us/stat/96/239">96 STAT. 239</page>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>if the debtor is</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>with respect to</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in subparagraph (D) by striking out “<quotedText>cleared by the debtor</quotedText>” and inserting in lieu thereof “<quotedText>cleared by such clearing organization, or commodity option traded on, or subject to the rules of, a contract market or board of trade that is cleared by such clearing organization</quotedText>”,</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <chapeau>in paragraph (9)—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>if the debtor is</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>with respect to</quotedText>”,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <chapeau>in subparagraph (A)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by striking out “<quotedText>the debtor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>such futures commission merchant</quotedText>”, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>by striking out “<quotedText>the debtor’s</quotedText>” and inserting in lieu thereof “<quotedText>such futures commission merchant’s</quotedText>”,</content></clause>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <chapeau>in subparagraph (B)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by striking out “<quotedText>the debtor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>such foreign futures commission merchant</quotedText>”, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>by striking out “<quotedText>the debtor’s</quotedText>” and inserting in lieu thereof “<quotedText>such foreign futures commission merchant’s</quotedText>”,</content></clause>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <chapeau>in subparagraph (C)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by striking out “<quotedText>the debtor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>such leverage transaction merchant</quotedText>”,</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>by striking out “<quotedText>the debtor’s</quotedText>” and inserting in lieu thereof “<quotedText>such leverage transaction merchant’s</quotedText>”,</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">(iii)</num> <content>in clause (i) by inserting “<quotedText>or</quotedText>” after the semicolon, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iv">(iv)</num> <content>in clause (ii) by striking out “<quotedText>hold</quotedText>” and inserting in lieu thereof “<quotedText>holds</quotedText>”,</content></clause>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">(E)</num> <content>in subparagraph (D) by striking out “<quotedText>the debtor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>such clearing organization</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="F">(F)</num> <chapeau>in subparagraph (E)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by striking out “<quotedText>the debtor</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>such commodity options dealer</quotedText>”, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>by striking out “<quotedText>the debtor’s</quotedText>” and inserting in lieu thereof “<quotedText>such commodity options dealer’s</quotedText>”,</content></clause>
</subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>in paragraph (10) by striking out “<quotedText>at any time</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <chapeau>in paragraph (12)—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by inserting a comma after “<quotedText>property</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out the comma after “<quotedText>credit</quotedText>”,</content></subparagraph>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>in paragraph (13) by striking out “<quotedText>217 of the Commodity Futures Trading Commission Act of 1974 (7 U.S.C. 15a)</quotedText>” and inserting in lieu thereof “<quotedText>19 of the Commodity Exchange Act (7 U.S.C. 23)</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">(7)</num> <content>in paragraph (14) by striking out “<quotedText>that is engaged</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">(8)</num> <content>in paragraph (15) by striking out “<quotedText>a daily variation settlement payment</quotedText>” and inserting in lieu thereof “<quotedText>mark-to-market payments, settlement payments, variation payments, daily settlement payments, and final settlement payments made as adjustments to settlement prices</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="9">(9)</num> <content>in paragraph (16) by striking out “<quotedText>at any time</quotedText>”, and</content></paragraph>
<page identifier="/us/stat/96/240">96 STAT. 240</page>
<paragraph class="indentUp1 fontsize10"><num value="10">(10)</num> <chapeau>in paragraph (17)—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by striking out “<quotedText>holds</quotedText>” and inserting in lieu thereof “<quotedText>has</quotedText>”, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <chapeau>in subparagraph (A)—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by inserting “<quotedText>the</quotedText>” after “<quotedText>(A)</quotedText>”, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>in clause (ii) by inserting “<quotedText>in such capacity</quotedText>” after “<quotedText>customer</quotedText>”.</content></clause>
</subparagraph>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="17"><inline class="smallCaps">Sec.</inline> 17.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau>Section 764(a) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>except</quotedText>” and inserting in lieu thereof “<quotedText>but</quotedText>”,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting “<quotedText>such property</quotedText>” after “<quotedText>trustee, and</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by striking out “<quotedText>is</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>shall be</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 764(b) of title 11, United States Code, is amended by striking out “<quotedText>date of the filing of the petition</quotedText>” and inserting in lieu thereof “<quotedText>order for relief</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 764(c) of title 11, United States Code, is repealed.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="18"><inline class="smallCaps">Sec.</inline> 18.</num> <content class="inline">Section 765(b) of title 11, United States Code, is amended by striking out “<quotedText>commitment</quotedText>” and inserting in lieu thereof “<quotedText>commodity contract</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="19"><inline class="smallCaps">Sec.</inline> 19.</num> <subsection class="inline"><num value="a">(a)</num> <content>Section 766(a) of title 11, United States Code, is amended by inserting “<quotedText>to such customer</quotedText>” after “<quotedText>distribution</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 766(b) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>that is being actively traded as of the date of the filing of the petition</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting “<quotedText>the</quotedText>” after “<quotedText>rules of</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <chapeau>Section 766(d) of title 11, United States Code, is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>such amount, then the</quotedText>” and inserting in lieu thereof “<quotedText>the amount to which the customer of the debtor is entitled under subsection (h) or (i) of this section, then such</quotedText>”, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting “<quotedText>then</quotedText>” after “<quotedText>trustee</quotedText>” the second place it appears.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Section 766(h) of title 11, United States Code, is amended by adding at the end thereof the following: “<quotedText>Notwithstanding any other provision of this subsection, a customer net equity claim based on a proprietary account, as defined by Commission rule, regulation, or order, may not be paid either in whole or in part, directly or indirectly, out of customer property unless all other customer net equity claims have been paid in full.</quotedText>”.</content></subsection>
</section>
<page identifier="/us/stat/96/241">96 STAT. 241</page>
<section class="firstIndent1 fontsize10">
<num value="20"><inline class="smallCaps">Sec.</inline> 20.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 19 of the Commodity Exchange Act (7 U.S.C. 24), as added by section 302 of the Act of November 6, 1978 (Public Law 95–598; 92 Stat. 2673), is redesignated as section 20.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 20(a)(3), as so redesignated, of the Commodity Exchange Act (7 U.S.C. 24) is amended by inserting before the semicolon the following: “<quotedText>, including the payment and allocation of margin with respect to commodity contracts not specifically identifiable to a particular customer pending their orderly liquidation</quotedText>”.</content></subsection>
</section>
<action>
<actionDescription>Approved July 27, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4935">H.R. 4935</ref>:</heading>
<note><headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/420">97–420</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Feb. 9, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 13, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–223: To designate the week beginning June 5, 1983, and ending June 11, 1983, as “Management Week in America”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>223</docNumber>
<citableAs>Public Law 97–223</citableAs>
<citableAs>96 Stat. 242</citableAs>
<approvedDate>1982-07-27</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/242">96 STAT. 242</page>
<dc:type>Public Law</dc:type> <docNumber>97–223</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To designate the week beginning June 5, 1983, and ending June 11, 1983, as “Management Week in America”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-27">July 27, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/225">H.J. Res. 225</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the high level of dedication of the members of the management profession has contributed significantly to the success of the American free enterprise system; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the quality of management is of crucial importance in ensuring increased production of superior goods and services at costs that permit successful competition in both domestic and world markets; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the first week in June has been recognized as a proper time for acknowledging the essential role of the management profession in ensuring the continued strength of the American economy: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the week beginning <sidenote><p class="indent0 firstIndent0 fontsize8">Management Week in America.</p></sidenote> June 5, 1983, and ending June 11, 1983, is designated “Management Week in America”, and the President of the United States is authorized and requested to issue a proclamation calling upon the people of the United States to observe such week with appropriate ceremonies and activities.</content></section>
<action>
<actionDescription>Approved July 27, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/225">H.J. Res. 225</ref> (<ref href="/us/bill/97/sjres/73">S.J. Res. 73</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 3, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 25, <ref href="/us/bill/97/sjres/73">S.J. Res. 73</ref>, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 13, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–224: To authorize and direct the Secretary of the Interior, subject to the supervision and approval of the Franklin Delano Roosevelt Memorial Commission, to proceed with the construction of the Franklin Delano Roosevelt Memorial, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>224</docNumber>
<citableAs>Public Law 97–224</citableAs>
<citableAs>96 Stat. 243</citableAs>
<approvedDate>1982-07-28</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/243">96 STAT. 243</page>
<dc:type>Public Law</dc:type> <docNumber>97–224</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and direct the Secretary of the Interior, subject to the supervision and approval of the Franklin Delano Roosevelt Memorial Commission, to proceed with the construction of the Franklin Delano Roosevelt Memorial, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-28">July 28, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/95">S.J. Res. 95</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the Secretary of the <sidenote><p class="indent0 firstIndent0 fontsize8">Franklin Delano Roosevelt Memorial, construction.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s431">16 USC 431</ref> note.</p></sidenote> Interior is authorized and directed, subject to the supervision and approval of the Franklin Delano Roosevelt Memorial Commission, to construct the Franklin Delano Roosevelt Memorial in accordance with the general design developed by the Franklin Delano Roosevelt Memorial Commission and approved by the Commission of Fine Arts on September 20, 1979. Such memorial shall be constructed in that portion of West Potomac Park in the District of Columbia which lies between Independence Avenue and the inlet bridge, reserved for the memorial by a joint resolution approved September 1, 1959 (Public Law 86–214).</content></section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">The Franklin Delano Roosevelt Memorial shall be operated and maintained by the Secretary of the Interior subject to the provisions of the Act of August 25, 1916 (39 Stat. 535), as amended <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1457">43 USC 1457;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s1–4/s22/s43">16 USC 1–4, 22, 43.</ref></p></sidenote> and supplemented.</content></section>
<section class="firstIndent1 fontsize10"><num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content>There are authorized to be appropriated for fiscal years <sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> beginning after September 30, 1982, such sums as may be necessary to carry out the provisions of this joint resolution.</content></section>
<action>
<actionDescription>Approved July 28, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/95">S.J. Res. 95</ref> (<ref href="/us/bill/97/hjres/400">H.J. Res. 400</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/556">97–556</ref> accompanying <ref href="/us/bill/97/hjres/400">H.J. Res. 400</ref> (<committee>Comm. on House Administration</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/311">97–311</ref> (<committee>Comm. on Rules and Administration</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 8, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 14, <ref href="/us/bill/97/hjres/400">H.J. Res. 400</ref>, considered and passed House; <ref href="/us/bill/97/sjres/95">S.J. Res. 95</ref>, passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–225: To authorize and request the President to designate August 14, 1982, as “National Navaho Code Talkers Day”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>225</docNumber>
<citableAs>Public Law 97–225</citableAs>
<citableAs>96 Stat. 244</citableAs>
<approvedDate>1982-07-28</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/244">96 STAT. 244</page>
<dc:type>Public Law</dc:type> <docNumber>97–225</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to designate August 14, 1982, as “National Navaho Code Talkers Day”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-28">July 28, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/444">H.J. Res. 444</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Navaho Code Talkers, a group of United States Marines, devised a communication code, based on the Navaho language, for combat use during World War II; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the development and use of this code, which was never deciphered by Japanese cryptologists, played a crucial role in the successful resolution of the war effort in the Pacific; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas this select group of Navaho Marines has never received national recognition for its unique and invaluable contribution to our military intelligence during that conflict: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the President is <sidenote><p class="indent0 firstIndent0 fontsize8">National Navaho Code Talkers Day.</p></sidenote> authorized and requested to issue a proclamation designating August 14, 1982, as “National Navaho Code Talkers Day”, and calling upon all government agencies and people of the United States to observe the day with appropriate programs, ceremonies, and activities.</content></section>
<action>
<actionDescription>Approved July 28, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/444">H.J. Res. 444</ref> (<ref href="/us/bill/97/sjres/133">S.J. Res. 133</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 18, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 26, <ref href="/us/bill/97/sjres/133">S.J. Res. 133</ref>, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 13, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–226: To amend the Military Personnel and Civilian Employees’ Claims Act of 1964 to increase from $15,000 to $25,000 the maximum amount the United States may pay in settlement of a claim under section 3 of that Act.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>226</docNumber>
<citableAs>Public Law 97–226</citableAs>
<citableAs>96 Stat. 245</citableAs>
<approvedDate>1982-07-28</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/245">96 STAT. 245</page>
<dc:type>Public Law</dc:type> <docNumber>97–226</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Military Personnel and Civilian Employees’ Claims Act of 1964 to increase from $15,000 to $25,000 the maximum amount the United States may pay in settlement of a claim under section 3 of that Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-07-28">July 28, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/4688">H.R. 4688</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That</chapeau> <subsection class="inline"><num value="a">(a)</num> <content class="inline">sections <sidenote><p class="indent0 firstIndent0 fontsize8">Military Personnel and Civilian Employees’ Claims Act of 1964, amendments.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s241">31 USC 241</ref> note.</p></sidenote> 3(a)(1) and 3(b)(1) of the Military Personnel and Civilian Employees’ Claims Act of 1964 (31 U.S.C. 241 (a)(1) and (b)(1)), are amended by striking out “<quotedText>$15,000</quotedText>” and inserting in lieu thereof “$<quotedText>25,000</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The amendments made by this Act shall apply only to claims arising on or after the date of enactment.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Sections (3)(a) (1) and (3) of the Military Personnel and Civilian Employees’ Claims Act of 1964 (31 U.S.C. 241(a) (1) and (3)) are amended by striking “<quotedText>the Treasury</quotedText>” and inserting in lieu thereof “<quotedText>Transportation</quotedText>”.</content></subsection>
</section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">No funds may be obligated or expended pursuant to the <sidenote><p class="indent0 firstIndent0 fontsize8">Prohibition.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s241">31 USC 241</ref> note.</p></sidenote> amendments made by this Act before October 1, 1982.</content></section>
<action>
<actionDescription>Approved July 28, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4688">H.R. 4688</ref> (<ref href="/us/bill/97/s/1739">S. 1739</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/452">97–452</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/482">97–482</ref> accompanying <ref href="/us/bill/97/s/1739">S. 1739</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 16, 18, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 14, <ref href="/us/bill/97/s/1739">S. 1739</ref>, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 16, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–227: To delay the effective date of proposed amendments to rule 4 of the Federal Rules of Civil Procedure.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>227</docNumber>
<citableAs>Public Law 97–227</citableAs>
<citableAs>96 Stat. 246</citableAs>
<approvedDate>1982-08-02</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/246">96 STAT. 246</page>
<dc:type>Public Law</dc:type> <docNumber>97–227</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To delay the effective date of proposed amendments to rule 4 of the Federal Rules of Civil Procedure.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-02">Aug. 2, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6663">H.R. 6663</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That notwithstanding <sidenote><p class="indent0 firstIndent0 fontsize8">Federal Rules of Civil Procedure, delay of effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2071">28 USC 2071</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/app">28 USC app.</ref></p></sidenote> the provisions of section 2072 of title 28, United States Code, the amendments to rule 4 of the Federal Rules of Civil Procedure as proposed by the Supreme Court of the United States and transmitted to the Congress by the Chief Justice on April 28, 1982, shall take effect on October 1, 1983, unless previously approved, disapproved, or modified by Act of Congress.</content></section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">This Act shall be effective as of August 1, 1982, but shall <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2071">28 USC 2071</ref> note.</p></sidenote> not apply to the service of process that takes place between August 1, 1982, and the date of enactment of this Act.</content></section>
<action>
<actionDescription>Approved August 2, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6663">H.R. 6663</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/662">97–662</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 26, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 28, considered and passed Senate.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 31 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 2, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–228: Authorizing and requesting the President to issue a proclamation designating the week of August 1, 1982, through August 7, 1982, as “National Purple Heart Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>228</docNumber>
<citableAs>Public Law 97–228</citableAs>
<citableAs>96 Stat. 247</citableAs>
<approvedDate>1982-08-02</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/247">96 STAT. 247</page>
<dc:type>Public Law</dc:type> <docNumber>97–228</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Authorizing and requesting the President to issue a proclamation designating the week of August 1, 1982, through August 7, 1982, as “National Purple Heart Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-02">Aug. 2, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/526">H.J. Res. 526</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas countless valiant Americans have been wounded in combat while defending our great Nation against armed enemies and have received the Purple Heart Medal in recognition of their sacrifices for our country; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas, through this service to our Nation and because of the nature of their injuries, these Purple Heart recipients will bear their battle wounds for life; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas August 7, 1982, marks the two hundredth anniversary of General George Washington’s order first establishing the Purple Heart Medal; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas it is most appropriate that this special group of veterans be recognized for their outstanding contributions to our national security and welfare in this special anniversary year: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the President <sidenote><p class="indent0 firstIndent0 fontsize8">National Purple Heart Week.</p></sidenote> is authorized and requested to issue a proclamation designating the week of August 1, 1982, through August 7, 1982, as “National Purple Heart Week” in recognition of the countless contributions our combat wounded Purple Heart recipients have made to the security and welfare of the United States, and calling upon all government agencies and the people of the United States to observe the week with appropriate programs, ceremonies, and activities.</content></section>
<action>
<actionDescription>Approved August 2, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/526">H.J. Res. 526</ref> (<ref href="/us/bill/97/sjres/207">S.J. Res. 207</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 28, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–229: To amend the Energy Policy and Conservation Act to extend certain authorities relating to the International Energy Program, to provide for the Nation’s energy emergency preparedness, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>229</docNumber>
<citableAs>Public Law 97–229</citableAs>
<citableAs>96 Stat. 248</citableAs>
<approvedDate>1982-08-03</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/248">96 STAT. 248</page>
<dc:type>Public Law</dc:type> <docNumber>97–229</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Energy Policy and Conservation Act to extend certain authorities relating to the International Energy Program, to provide for the Nation’s energy emergency preparedness, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-03">Aug. 3, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2332">S. 2332</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="firstIndent0 fontsize10">
<num value="1">SECTION 1.</num> <heading>SHORT TITLE.</heading><sidenote><p class="indent0 firstIndent0 fontsize8">Energy Emergency Preparedness Act of 1982.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6202">42 USC 6202</ref> note.</p></sidenote>
<content>This Act may be cited as the “<shortTitle role="act">Energy Emergency Preparedness Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="2">SEC. 2.</num> <heading>INTERNATIONAL ENERGY PROGRAM AMENDMENTS.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <heading><inline class="smallCaps">Extension.</inline>—</heading><content>Subsection (j) of section 252 of the Energy Policy and Conservation Act (42 U.S.C. 6272(j)) is amended by striking out <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 196.</p></sidenote> “<quotedText>August 1, 1982</quotedText>” and inserting in lieu thereof “<quotedText>at midnight December 31, 1983</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <heading><inline class="smallCaps">Limitations.</inline>—</heading><paragraph class="inline"><num value="1">(1)</num> <content>Section 251 of the Energy Policy and Conservation Act (42 U.S.C. 6271) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <chapeau>No rule under this section may be put into effect unless—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>an international energy supply emergency, as defined in the first sentence of section 252(l)(1), is in effect; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the allocation of available oil referred to in chapter III of the international energy program has been activated pursuant to chapter IV of such program.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 252 of such Act (42 U.S.C. 6272) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="m">“(m)</num> <content>The authority granted by this section shall apply only to the development or carrying out of voluntary agreements and plans of action to implement chapters III, IV, and V of the international energy program.”.</content>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3">SEC. 3.</num> <heading>ENERGY EMERGENCY PREPAREDNESS.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <heading><inline class="smallCaps">In General.</inline>—</heading><content>Title II of the Energy Policy and Conservation Act, relating to standby energy authorities, is amended by adding at the end thereof the following new part:
<quotedContent>
<part>
<num value="C">“<inline class="smallCaps">Part C</inline>—</num><heading><inline class="smallCaps">Energy Emergency Preparedness</inline></heading>
<section class="firstIndent0 fontsize10">
<heading><inline class="smallCaps">“congressional findings, policy, and purpose</inline></heading>
<num value="271"><inline class="smallCaps">Sec.</inline> 271.</num> <subsection class="inline"><num value="a">(a)</num> <heading><inline class="smallCaps">Findings.</inline>—</heading><chapeau>The Congress finds that—<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6281">42 USC 6281.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>a shortage of petroleum products caused by reductions in imports of petroleum products may occur at any time;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>such a shortage may be sufficiently large to cause severe economic dislocations and hardships, or constitute a serious threat to public health, safety, and welfare; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>prior to the occurrence of such a shortage, the Federal Government has a responsibility to be prepared to mitigate the <page identifier="/us/stat/96/249">96 STAT. 249</page> adverse impacts of such a shortage as a supplement to reliance on free market pricing and allocation of available petroleum product supplies.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <heading><inline class="smallCaps">Policy.</inline>—</heading><content>The Congress declares that it shall be the policy of the United States that the Federal Government shall be prepared prior to any shortage of petroleum products to respond to energy emergencies, pursuant to authorities under provisions of law other than this part, as a supplement to reliance on the free market to mitigate the adverse impacts of a shortage of petroleum products on public health, safety, and welfare.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <heading><inline class="smallCaps">Purpose.</inline>—</heading><content>The purpose of this part is to carry out the policy in subsection (b) by providing for the preparation of comprehensive energy emergency response procedures to be available for use by the President under authorities contained in any provision of law other than this part.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<heading><inline class="smallCaps">“preparation for petroleum supply interruptions</inline></heading>
<num value="272"><inline class="smallCaps">“Sec.</inline> 272.</num> <subsection class="inline"><num value="a">(a)</num> <heading><inline class="smallCaps">Description of Available Legal Authorities.</inline>—</heading><paragraph class="inline"><num value="1">(1)</num><sidenote><p class="indent0 firstIndent0 fontsize8">Memorandum of law, submittal to Congress.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6282">42 USC 6282.</ref></p></sidenote> <content>The President shall submit to the Congress no later than November 15, 1982, a memorandum of law which describes the nature and extent of the authorities available to the President under existing law to respond to a severe energy supply interruption or other substantial reduction in the amount of petroleum products available to the United States.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>The memorandum of law required by paragraph (1) shall be prepared by the Attorney General, in consultation with the Secretary of Energy.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <chapeau>The memorandum of law submitted to the Congress pursuant to this subsection shall—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <chapeau>include the following subjects—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <chapeau>activities of the United States in support of the international energy program and the December 10, 1981, International Energy Agency agreement entitled ‘Decision on Preparation for Future Supply Disruptions’ including—</chapeau>
<subclause class="indentUp1 fontsize10"><num value="I">“(I)</num> <content>the National Emergency Sharing Organization;</content></subclause>
<subclause class="indentUp1 fontsize10"><num value="II">“(II)</num> <content>emergency sharing systems; and</content></subclause>
<subclause class="indentUp1 fontsize10"><num value="III">“(III)</num> <content>the supply right project;</content></subclause></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>activities of the United States pursuant to its energy emergency preparedness obligations to the North Atlantic Treaty Organization;</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>development and use of the Strategic Petroleum Reserve;</content></clause>
<clause class="indentUp1 fontsize10"><num value="iv">“(iv)</num> <content>Government incentives to encourage private petroleum product stocks;</content></clause>
<clause class="indentUp1 fontsize10"><num value="v">“(v)</num> <chapeau>reactivation of the following Executive Manpower Reserves:</chapeau>
<subclause class="indentUp1 fontsize10"><num value="I">“(I)</num> <content>the Emergency Electric Power Reserve;</content></subclause>
<subclause class="indentUp1 fontsize10"><num value="II">“(II)</num> <content>the Emergency Petroleum and Gas Reserve; and</content></subclause>
<subclause class="indentUp1 fontsize10"><num value="III">“(III)</num> <content>the Emergency Solid Fuels Reserve;</content></subclause></clause>
<clause class="indentUp1 fontsize10"><num value="vi">“(vi)</num> <content>energy emergency response management in coordination with State and local governments; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="vii">“(vii)</num> <content>emergency public information activities; and</content></clause></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>distinguish among—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>situations involving limited or general war, international tensions that threaten national security, and other Presidentially declared emergencies;</content></clause>
<page identifier="/us/stat/96/250">96 STAT. 250</page>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>events resulting in activation of the international energy program; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>events or situations less severe than those described in clauses (i) and (ii).</content></clause></subparagraph></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <heading><inline class="smallCaps">Comprehensive Energy Emergency Response Procedures.</inline>—</heading><paragraph class="inline"><num value="1">(1)</num> <content>Not later than December 31, 1982, the President shall submit to the Congress comprehensive energy emergency response procedures for implementation, in whole or in part, of the authorities described under subsection (a).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>The comprehensive energy emergency response procedures shall—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>describe the various options the President would consider using to implement the authorities described in the memorandum of law submitted under subsection (a) to respond to a severe energy supply interruption or other substantial reduction in the amount of petroleum products available to the United States, including a description of the likely sequence in which such options would be taken;</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>specify how appropriate governmental actions in response to international and domestic energy shortages would be selected and implemented under such options, particularly which official or governmental entity would select and implement such actions, and what procedures would be used in doing so; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>recommend any additional statutory authority the President considers necessary to respond to a severe energy supply interruption or other substantial reduction in the amount of petroleum products available to the United States.</content></subparagraph></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <heading><inline class="smallCaps">Disclaimers.</inline>—</heading><paragraph class="inline"><num value="1">(1)</num> <chapeau>Nothing in this part, or in the comprehensive energy emergency response procedures submitted pursuant to subsection (b), shall—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>limit the authority of the President under any provision of law to respond to a reduction in the amount of petroleum products available to the United States; or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>grant any authority to the President to respond to a reduction in the amount of petroleum products available to the United States.</content></subparagraph></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>No State law or State program in effect on the date of the enactment of this part, or which may become effective thereafter, shall be construed to be superseded by any provision of this part.”.</content></paragraph></subsection>
</section>
</part>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <heading><inline class="smallCaps">Conforming Amendment.</inline>—</heading><content>The table of contents for the Energy Policy and Conservation Act is amended by adding after the item relating to section 255 the following new items:
<quotedContent>
<toc>
<referenceItem role="part"><designator class="centered">“<inline class="smallCaps">Part C</inline>—</designator><label class="centered"><inline class="smallCaps">Energy Emergency Preparedness</inline></label></referenceItem>
<referenceItem role="section"><designator>“Sec. 271.</designator> <label>Congressional findings, policy, and purpose.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 272.</designator> <label>Preparation for petroleum supply interruptions.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="4">SEC. 4.</num> <heading>STRATEGIC PETROLEUM RESERVE AMENDMENTS.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <heading><inline class="smallCaps">Required Rate for Filling Reserve.</inline>—</heading>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <heading><inline class="smallCaps">In General.</inline>—</heading><content>Subsection (c) of section 160 of the Energy Policy and Conservation Act (42 U.S.C. 6240(c)) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num><subparagraph class="inline"><num value="A">(A)</num> <content>The President shall immediately undertake, and thereafter continue, petroleum products acquisition, transportation, and injection activities, to the extent funds are available pursuant to section 167 (b)(2) and (b)(3), at a level sufficient to assure that the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6247">42 USC 6247.</ref></p></sidenote><page identifier="/us/stat/96/251">96 STAT. 251</page> petroleum products in the Strategic Petroleum Reserve will be increased at an average annual rate of at least the minimum required fill rate until the quantity of petroleum products stored within the Strategic Petroleum Reserve is at least 500,000,000 barrels.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <content>Subject to subparagraph (C), the minimum required fill rate shall be 300,000 barrels per day for purposes of subparagraph (A), unless there is in effect a finding by the President in his discretion for good cause that compliance with such rate would not be in the national interest. Any finding by the President under this subparagraph takes effect on the date such finding is transmitted to the Congress and ceases to have effect at the end of the fiscal year in which such finding was made. Any such finding transmitted to the Congress shall include a statement of the facts upon which the finding is based. Any such finding shall not be subject to judicial review.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="C">“(C)</num> <content>The minimum required fill rate shall be 220,000 barrels per day for purposes of subparagraph (A) during the period in which any finding by the President under subparagraph (B) is in effect.</content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="D">“(D)</num><clause class="inline"><num value="i">(i)</num> <content>If funds are available in any given fiscal year after fiscal year 1982 to achieve an average annual fill rate higher than the minimum required fill rate in effect under subparagraph (C), the minimum required fill rate shall be the highest practicable fill rate achievable, subject to the availability of appropriated funds.</content>
</clause>
<clause class="indent0 fontsize10"><num value="ii">“(ii)</num> <content>The Impoundment Control Act of 1974 (31 U.S.C. 1400 and following) shall apply to funds made available under section 167 (b) and (e).<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6247">42 USC 6247</ref>; <i>Infra.</i></p></sidenote></content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>After the Strategic Petroleum Reserve reaches a level of 500,000,000 barrels, the President shall immediately seek to undertake, and thereafter continue, petroleum products acquisition, transportation, and injection activities at a level sufficient to assure that the petroleum products in the Strategic Petroleum Reserve will be increased at an average annual rate of at least 300,000 barrels per day until the quantity of petroleum products stored within the Strategic Petroleum Reserve is at least 750,000,000 barrels.”.</content></paragraph></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <heading><inline class="smallCaps">Effective date.</inline>—</heading><content>The amendment made by paragraph (1) <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6240">42 USC 6240</ref> note.</p></sidenote> shall take effect July 1, 1982.</content></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <heading><inline class="smallCaps">Interim Storage.</inline>—</heading>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <heading><inline class="smallCaps">Authority for implementation.</inline>—</heading><content>Section 159(f) of the Energy Policy and Conservation Act (42 U.S.C. 6239(f)) is amended by striking out “<quotedText>and</quotedText>” at the end of paragraph (3), by striking out the comma at the end of paragraph (4) and inserting “<quotedText>; and</quotedText>” in lieu thereof, and by inserting after paragraph (4) the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="5">“(5)</num> <content>the storage of petroleum products in interim storage facilities,”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <heading><inline class="smallCaps">Use of spr petroleum account; conforming amendments.</inline>—</heading><subparagraph class="inline"><num value="A">(A)</num> <content>Section 167 of such Act (95 Stat. 619; to be codified at 42 U.S.C. 6247) is amended by adding at the end thereof the following:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in paragraph (2), nothing in this part shall be construed to limit the Account from being used to meet expenses relating to interim storage facilities for the storage of petroleum products for the Strategic Petroleum Reserve.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>In any fiscal year, amounts in the Account may not be obligated for expenses relating to interim storage facilities in excess of 10 percent of the total amounts in the Account obligated in such <page identifier="/us/stat/96/252">96 STAT. 252</page> fiscal year. If the amount obligated in any fiscal year for interim storage expenses is less than the amount of the 10-percent limit under the preceding sentence for that fiscal year, then the amount of the 10-percent limit applicable in the following fiscal year shall be increased by the amount by which the limit exceeded the amount obligated for such expenses.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>Section 159 of such Act (42 U.S.C. 6239) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num><paragraph class="inline"><num value="1">(1)</num> <content>No amendment to the Strategic Petroleum Reserve Plan relating to interim storage facilities shall be required prior to the storage of petroleum products in such facilities.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Petroleum products stored in interim storage facilities pursuant to this part shall be considered to be in storage in the Reserve.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content>No action relating to the storage of petroleum products in existing interim storage facilities in the Reserve shall be deemed to be ‘a major Federal action significantly affecting the quality of the human environment’ within the meaning of that term as it is used in section 102(2)(C) of the National Environmental Policy Act of 1969. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s4332">42 USC 4332.</ref></p></sidenote></content></subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">“(B)</num> <chapeau>for purposes of this paragraph, an interim storage facility shall be considered to be an existing interim storage facility if it—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>is in existence on July 1, 1982;</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>was constructed in a manner appropriate for storing petroleum products; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>is not modified after July 1, 1982, in any manner which substantially increases the storage capacity of the facility. Any modification of such facility may not include replacement or reconstruction.</content></clause></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>The term ‘interim storage facilities’, when used in this part, <sidenote><p class="indent0 firstIndent0 fontsize8">“Interim storage facilities.”</p></sidenote> may include any vessel which meets the applicable requirements under this part.”.</content></paragraph></subsection>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>Section 160(e)(4) of such Act (42 U.S.C. 6240(e)(4)) is amended by striking out “<quotedText>crude oil</quotedText>” and inserting in lieu thereof “<quotedText>petroleum product</quotedText>”.</content></subparagraph></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <heading><inline class="smallCaps">Strategic Petroleum Reserve Drawdown Plan.</inline>—</heading><content>On or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6234">42 USC 6234</ref> note.</p></sidenote> before December 1, 1982, the President shall transmit to the Congress a drawdown plan for the Strategic Petroleum Reserve consistent with the requirements of section 154 of the Energy Policy and Conservation Act. Such plan shall be transmitted to the Congress as an <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6234">42 USC 6234.</ref></p> <p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6239">42 USC 6239.</ref></p></sidenote> amendment to the Strategic Petroleum Reserve Plan. Such amendment shall take effect on the date it is transmitted to the Congress and shall not be subject to section 159(e) of such Act relating to Congressional review. Subsequent amendments to such plan shall be in accordance with subsections (d) and (e) of such section 159.</content></subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="5">SEC. 5.</num> <heading>CONTINUATION OF PETROLEUM PRODUCT INFORMATION COLLECTION.</heading>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <heading><inline class="smallCaps">In General.</inline>—</heading><content>Part A of title V of the Energy Policy and Conservation Act (42 U.S.C. 6381 and following) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<heading><inline class="smallCaps">“petroleum product information</inline></heading>
<num value="507"><inline class="smallCaps">“Sec.</inline> 507.</num> <content>The President or his delegate shall, pursuant to authority <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6385">42 USC 6385.</ref></p></sidenote> otherwise available to the President or his delegate under any other provision of law, collect information on the pricing, supply, <page identifier="/us/stat/96/253">96 STAT. 253</page>and distribution of petroleum products by product category at the wholesale and retail levels, on a State-by-State basis, which was collected as of September 1, 1981, by the Energy Information Administration.”.</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <heading><inline class="smallCaps">Clerical Amendment.</inline>—</heading><content>The table of contents for such Act is amended by inserting the following new item after the item relating to section 506:
<quotedContent>
<toc>
<referenceItem role="section"><designator>“Sec. 507.</designator> <label>Petroleum product information.”.</label></referenceItem>
</toc>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6">SEC. 6.</num> <heading>REPORTS TO CONGRESS ON PETROLEUM SUPPLY INTERRUPTIONS.</heading><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s6245">42 USC 6245</ref> note.</p></sidenote>
<subsection class="indent0 fontsize10"><num value="a">(a)</num> <heading><inline class="smallCaps">Impact Analysis.</inline>—</heading><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Secretary of Energy shall analyze the impact on the domestic economy and on consumers in the United States of reliance on market allocation and pricing during any substantial reduction in the amount of petroleum products available to the United States. In making such analysis, the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Consultation with other Federal agencies.</p></sidenote> of Energy may consult with the Secretary of the Treasury, the Secretary of Agriculture, the Director of the Office of Management and Budget, and the heads of other appropriate Federal agencies. Such analysis shall—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>examine the equity and efficiency of such reliance,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>distinguish between the impacts of such reliance on various categories of business (including small business and agriculture) and on households of different income levels,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>specify the nature and administration of monetary and fiscal policies that would be followed including emergency tax cuts, emergency block grants, and emergency supplements to income maintenance programs, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <content>describe the likely impact on the distribution of petroleum products of State and local laws and regulations (including emergency authorities) affecting the distribution of petroleum products.</content></subparagraph>
<continuation class="indent0 fontsize10">Such analysis shall include projections of the effect of the petroleum supply reduction on the price of motor gasoline, home heating oil, and diesel fuel, and on Federal tax revenues, Federal royalty receipts, and State and local tax revenues.</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Within one year after the date of the enactment of this Act, the Secretary of Energy shall submit a report to the Congress and the President containing the analysis required by this subsection, including a detailed step-by-step description of the procedures by which the policies specified in paragraph (1)(C) would be accomplished in an emergency, along with such recommendations as the Secretary of Energy deems appropriate.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <heading><inline class="smallCaps">Strategic Petroleum Reserve Drawdown and Distribution Report.</inline>—</heading><chapeau>The President shall prepare and transmit to the Congress, at the time he transmits the drawdown plan pursuant to section 4(c), a report containing—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>a description of the foreseeable situations (including selective and general embargoes, sabotage, war, act of God, or accident) which could result in a severe energy supply interruption or obligations of the United States arising under the international energy program necessitating distributions from the Strategic Petroleum Reserve, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>a description of the strategy or alternative strategies of distribution which could reasonably be used to respond to each situation described under paragraph (1), together with the theory and justification underlying each such strategy.</content></paragraph>
<page identifier="/us/stat/96/254">96 STAT. 254</page>
<continuation class="indent0 fontsize10">The description of each strategy under paragraph (2) shall include an explanation of the methods which would likely be used to determine the price and distribution of petroleum products from the Reserve in any such distribution, and an explanation of the disposition of revenues arising from sales of any such petroleum products under the strategy.</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <heading><inline class="smallCaps">Regional Reserve Report.</inline>—</heading><chapeau>The President or his delegate <sidenote><p class="indent0 firstIndent0 fontsize8">Submittal to Congress.</p></sidenote> shall submit to the Congress no later than December 31, 1982, a report regarding the actions taken to comply with the provisions of section 157 of the Energy Policy and Conservation Act (42 U.S.C. 6237). Such report shall include an analysis of the economic benefits and costs of establishing Regional Petroleum Reserves, including—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>an assessment of the ability to transport petroleum products to refiners, distributors, and end users within the regions specified in section 157(a) of such Act;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the comparative costs of creating and operating Regional Petroleum Reserves for such regions as compared to the costs of continuing current plans for the Strategic Petroleum Reserve; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>a list of potential sites for Regional Petroleum Reserves.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <heading><inline class="smallCaps">Strategic Alcohol Fuel Reserve Report.</inline>—</heading><content>The Secretary of Energy shall, in consultation with the Secretary of Agriculture, prepare and transmit to the Congress no later than December 31, 1982, a study of the potential for establishing a Strategic Alcohol Fuel Reserve.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <heading><inline class="smallCaps">Meaning of Terms.</inline>—</heading><content>As used in this section, the terms “international energy program”, “petroleum product”, “Reserve”, “severe energy supply interruption”, and “Strategic Petroleum Reserve” have the meanings given such terms in sections 3 and 152 of the Energy Policy and Conservation Act (42 U.S.C. 6202 and 6232).</content></subsection>
</section>
<action>
<actionDescription>Approved August 3, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2332">S. 2332</ref> (<ref href="/us/bill/97/hr/6337">H.R. 6337</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/585">97–585</ref>, pt. 1 (<committee>Comm. on Energy and Commerce</committee>), <ref href="/us/hrpt/97/585">97–585</ref>, pt. 2 (<committee>Comm. on Merchant Marine and Fisheries</committee>) both accompanying <ref href="/us/bill/97/hr/6337">H.R. 6337</ref>; and <ref href="/us/hrpt/97/663">97–663</ref> (<committee>Comm. of Conference</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/393">97–393</ref> (<committee>Comm. on Energy and Natural Resources</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 26, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">June 23, <ref href="/us/bill/97/hr/6337">H.R. 6337</ref> considered and passed House; passage vacated and <ref href="/us/bill/97/s/2332">S. 2332</ref>, amended, passed in lieu.</p>
<p class="indent4 firstIndent-1">July 29, House agreed to conference report.</p>
<p class="indent4 firstIndent-1">July 30, Senate agreed to conference report.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 31 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 3, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–230: To amend title 28, United States Code, to modify the bar membership requirements for United States magistrates.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>230</docNumber>
<citableAs>Public Law 97–230</citableAs>
<citableAs>96 Stat. 255</citableAs>
<approvedDate>1982-08-06</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/255">96 STAT. 255</page>
<dc:type>Public Law</dc:type> <docNumber>97–230</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 28, United States Code, to modify the bar membership requirements for United States magistrates.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-06">Aug. 6, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2706">S. 2706</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section <sidenote><p class="indent0 firstIndent0 fontsize8">U.S. magistrates.</p> <p class="indent0 firstIndent0 fontsize8">Bar membership requirements, modification.</p></sidenote> 631(b)(1) of title 28, United States Code, is amended by striking out “<quotedText>He is, and has been for at least five years, a member</quotedText>” and inserting in lieu thereof the following: “<quotedText>He has been for at least five years a member in good standing of the bar of the highest court of a State, the District of Columbia, the Commonwealth of Puerto Rico, or the Virgin Islands of the United States, and he is a member</quotedText>”.</content></section>
<action>
<actionDescription>Approved August 6, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2706">S. 2706</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 30, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 23, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–231: To recognize the organization known as the National Federation of Music Clubs.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>231</docNumber>
<citableAs>Public Law 97–231</citableAs>
<citableAs>96 Stat. 256</citableAs>
<approvedDate>1982-08-09</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/256">96 STAT. 256</page>
<dc:type>Public Law</dc:type> <docNumber>97–231</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To recognize the organization known as the National Federation of Music Clubs.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-09">Aug. 9, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2317">S. 2317</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">National Federation of Music Clubs.</p> <p class="indent0 firstIndent0 fontsize8">Charter.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">charter</inline></heading>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">The National Federation of Music Clubs, organized and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2001">36 USC 2001.</ref></p></sidenote> incorporated under the laws of the State of Illinois, is hereby recognized as such and is granted a charter.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">powers</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">The National Federation of Music Clubs (hereinafter <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2002">36 USC 2002.</ref></p></sidenote> referred to as the “corporation”) shall have only those powers granted to it through its bylaws and articles of incorporation filed in the State or States in which it is incorporated and subject to the laws of such State or States.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">objects and purposes of corporation</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <chapeau class="inline">The objects and purposes for which the corporation is <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2003">36 USC 2003.</ref></p></sidenote> organized shall be those provided in its articles of incorporation and also shall be—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>to bring into working relations with one another, music clubs and other musical organizations and individuals directly or indirectly associated with musical activity for the purpose of developing and maintaining high musical standards;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>to aid and encourage musical education; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>to promote American music and American artists throughout the United States of America and the world.</content></paragraph>
<continuation class="indent0 fontsize10">The corporation shall function as a patriotic, civic, and historical organization as authorized by the laws of the State or States wherein it is incorporated.</continuation>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">service of process</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">With respect to service of process, the corporation shall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2004">36 USC 2004.</ref></p></sidenote> comply with the laws of the States in which it is incorporated and those States in which it carries on its activities in furtherance of its corporate purposes.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">membership</inline></heading>
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <content class="inline">Eligibility for membership in the corporation and the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2005">36 USC 2005.</ref></p></sidenote> rights and privileges of members shall be as provided in the bylaws of the corporation.</content>
</section>
<page identifier="/us/stat/96/257">96 STAT. 257</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">board of directors; composition; responsibilities</inline></heading>
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <content class="inline">The board of directors of the corporation and the responsibilities <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2006">36 USC 2006.</ref></p></sidenote> thereof shall be as provided in the articles of incorporation of the corporation and in conformity with the laws of the State or States in which it is incorporated.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">officers of corporation</inline></heading>
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <content class="inline">The officers of the corporation, and the election of such <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2007">36 USC 2007.</ref></p></sidenote> officers shall be as is provided in the articles of incorporation of the corporation and in conformity with the laws of the State or States wherein it is incorporated.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">restrictions</inline></heading>
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">No part of the income or assets of the corporation shall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2008">36 USC 2008.</ref></p></sidenote> inure to any member, officer, or director of the corporation or be distributed to any such person during the life of this charter. Nothing in this subsection shall be construed to prevent the payment of reasonable compensation to the officers of the corporation or reimbursement for actual necessary expenses in amounts approved by the board of directors.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The corporation shall not make any loan to any officer, director, or employee of the corporation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The corporation and any officer and director of the corporation, acting as such officer or director, shall not contribute to, support or otherwise participate in any political activity or in any manner attempt to influence legislation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>The corporation shall have no power to issue any shares of stock nor to declare or pay any dividends.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>The corporation shall not claim congressional approval or Federal Government authority for any of its activities.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>The corporation shall retain and maintain its status as a corporation organized and incorporated under the laws of the State of Illinois.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">liability</inline></heading>
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <content class="inline">The corporation shall be liable for the acts of its officers <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2009">36 USC 2009.</ref></p></sidenote> and agents when acting within the scope of their authority.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">books and records; inspection</inline></heading>
<num value="10"><inline class="smallCaps">Sec.</inline> 10.</num> <content class="inline">The corporation shall keep correct and complete books <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2010">36 USC 2010.</ref></p></sidenote> and records of account and shall keep minutes of any proceeding of the corporation involving any of its members, the board of directors, or any committee having authority under the board of directors. The corporation shall keep at its principal office a record of the names and addresses of all members having the right of vote. All books and records of such corporation may be inspected by any member having the right to vote, or by any agent or attorney of such member, for any proper purpose, at any reasonable time. Nothing in this section shall be construed to contravene any applicable State law.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">audit of financial transactions</inline></heading>
<num value="11"><inline class="smallCaps">Sec.</inline> 11.</num> <content class="inline">The first section of the Act entitled “An Act to provide for audit of accounts of private corporations established under Federal <page identifier="/us/stat/96/258">96 STAT. 258</page> law”, approved August 30, 1964 (36 U.S.C. 1101), is amended by adding at the end thereof the following:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="53">“(53)</num> <content>National Federation of Music Clubs.”.</content></paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">annual report</inline></heading>
<num value="12"><inline class="smallCaps">Sec.</inline> 12.</num> <content class="inline">The corporation shall report annually to the Congress <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2011">36 USC 2011.</ref></p></sidenote> concerning the activities of the corporation during the preceding fiscal year. Such annual report shall be submitted at the same time as is the report of the audit required by section 11 of this Act. The report shall not be printed as a public document.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">reservation of right to amend or repeal charter</inline></heading>
<num value="13"><inline class="smallCaps">Sec.</inline> 13.</num> <content class="inline">The right to alter, amend, or repeal this Act is expressly <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2012">36 USC 2012.</ref></p></sidenote> reserved to the Congress.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">definition of “state”</inline></heading>
<num value="14"><inline class="smallCaps">Sec.</inline> 14.</num> <content class="inline">For purposes of this Act, the term “State” includes the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2013">36 USC 2013.</ref></p></sidenote> District of Columbia, the Commonwealth of Puerto Rico, and the territories and possessions of the United States.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">tax-exempt status</inline></heading>
<num value="15"><inline class="smallCaps">Sec.</inline> 15.</num> <content class="inline">The corporation shall maintain its status as an organization <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2014">36 USC 2014.</ref></p></sidenote> exempt from taxation as provided in the Internal Revenue Code. If the corporation fails to maintain such status, the charter granted hereby shall expire.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">termination</inline></heading>
<num value="16"><inline class="smallCaps">Sec.</inline> 16.</num> <content class="inline">If the corporation shall fail to comply with any of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2015">36 USC 2015.</ref></p></sidenote> restrictions or provisions of this Act the charter granted hereby shall expire.</content>
</section>
<action>
<actionDescription>Approved August 9, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2317">S. 2317</ref>:</heading>
<note><headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/644">97–644</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><headingText>SENATE REPORTS</headingText> No. <ref href="/us/srpt/97/394">97–394</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 24, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">July 20, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">July 27, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–232: To provide for the development and improvement of the recreation facilities and programs of Gateway National Recreation Area through the use of funds obtained from the development of methane gas resources within the Fountain Avenue Landfill site by the city of New York.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>232</docNumber>
<citableAs>Public Law 97–232</citableAs>
<citableAs>96 Stat. 259</citableAs>
<approvedDate>1982-08-09</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/259">96 STAT. 259</page>
<dc:type>Public Law</dc:type> <docNumber>97–232</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for the development and improvement of the recreation facilities and programs of Gateway National Recreation Area through the use of funds obtained from the development of methane gas resources within the Fountain Avenue Landfill site by the city of New York.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-09">Aug. 9, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2218">S. 2218</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section 3 of <sidenote><p class="indent0 firstIndent0 fontsize8">Gateway National Recreation Area, improvement.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s460cc–2">16 USC 460cc–2.</ref></p> <p class="indent0 firstIndent0 fontsize8">Fountain Avenue Landfill site.</p> <p class="indent0 firstIndent0 fontsize8">Conveyance rights.</p></sidenote> Public Law 92–592 is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="i">“(i)</num> <content>Notwithstanding the provisions of subsection (a) of this section, the United States hereby conveys to the city of New York all rights to the methane gas and associated byproducts resulting from solid waste decomposition on the area within the Jamaica Bay Unit known as the Fountain Avenue Landfill site, subject to payments to the United States of 50 per centum of the revenue received by the city of New York, if any, from the development of such rights. The Secretary shall grant to the City, its lessee or assignee, all rights-of-way and other permits necessary from the Department of the Interior to extract and transport the gas from the site: <proviso><i>Provided,</i> That the rights-of-way and other permits shall provide for reasonable restoration of the site, including removal of any processing or storage facilities used in the disposal, development, or extraction of the gas, access by the Secretary to the site for safety and other recreation area purposes, and such other reasonable conditions as the Secretary deems necessary to further purposes of the recreation area. All such payments to the United States shall be credited to the <sidenote><p class="indent0 firstIndent0 fontsize8">Funding.</p></sidenote> appropriations of the National Park Service for the development and improvement of Gateway National Recreation Area.</proviso>”.</content></subsection>
</quotedContent>
</content></section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">Subsection 4(a) of the Act of October 27, 1972 (86 Stat. 1308), is amended by changing “<quotedText>ten years</quotedText>” in the second sentence to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s460cc–3">16 USC 460cc–3.</ref></p></sidenote> “<quotedText>twenty years</quotedText>”.</content></section>
<action>
<actionDescription>Approved August 9, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2218">S. 2218</ref>:</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/677">97–677</ref> (<committee>Comm. on Interior and Insular Affairs</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/455">97–455</ref> (<committee>Comm. on Energy and Natural Resources</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 9, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 2, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–233: With regard to Presidential certifications on conditions in El Salvador.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>233</docNumber>
<citableAs>Public Law 97–233</citableAs>
<citableAs>96 Stat. 260</citableAs>
<approvedDate>1982-08-10</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/260">96 STAT. 260</page>
<dc:type>Public Law</dc:type> <docNumber>97–233</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>With regard to Presidential certifications on conditions in El Salvador.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-10">Aug. 10, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/494">H.J. Res. 494</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That section 728(e) of the <sidenote><p class="indent0 firstIndent0 fontsize8">El Salvador, Presidential certifications on conditions.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1555">95 Stat. 1555.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2370">22 USC 2370</ref> note.</p></sidenote> International Security and Development Cooperation Act of 1981 is amended by adding at the end thereof the following: “<quotedText>The second certification required under this section may be made only if it includes a determination by the President that the Government of El Salvador (1) has made good faith efforts since the first such certification was made to investigate the murders of those six United States citizens and to bring to justice those responsible for those murders, and (2) has taken all reasonable steps to investigate the disappearance of journalist John Sullivan in El Salvador in January 1981.</quotedText>”.</content></section>
<action>
<actionDescription>Approved August 10, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/494">H.J. Res. 494</ref> (<ref href="/us/bill/97/sjres/208">S.J. Res. 208</ref>):</heading>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/500">97–500</ref> accompanying <ref href="/us/bill/97/sjres/208">S.J. Res. 208</ref> (<committee>Comm. on Foreign Relations</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 12, 13, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 27, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–234: To recognize the organization known as American Ex-Prisoners of War.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>234</docNumber>
<citableAs>Public Law 97–234</citableAs>
<citableAs>96 Stat. 261</citableAs>
<approvedDate>1982-08-10</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/261">96 STAT. 261</page>
<dc:type>Public Law</dc:type> <docNumber>97–234</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To recognize the organization known as American Ex-Prisoners of War.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-10">Aug. 10, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/5380">H.R. 5380</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">American Ex-Prisoners of War.</p> <p class="indent0 firstIndent0 fontsize8">Charter.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">charter</inline></heading>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <content class="inline">American Ex-Prisoners of War, organized and incorporated <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2101">36 USC 2101.</ref></p></sidenote> under the Washington Nonprofit Corporation Act (Wash. Rev. Code Ann. 24.03.005) of the State of Washington by Charles Morgan, Junior, San Antonio, Texas; Edward Fisher, Fairhaven, Massachusetts; Charles Miller, La Jolla, California; C. Earl Derrington, Jackson, Mississippi; Edward Parks, Middleboro, Massachusetts; Henry Goodall, Houston, Texas; Stanley Sommers, Marshfield, Wisconsin; Edward Allen, N. Olmstead, Ohio; Irving Rittenberg, Brookline, Massachusetts; Edgar Van Valkenberg, Saint Petersburg, Florida; W. C. Musten, Winston-Salem, North Carolina; Clifford Omtvedt, Eau Claire, Wisconsin; Orlo Natvig, Charles City, Iowa; H. C. Griffin, Houston, Texas; Milton Moore, El Paso, Texas; Marie Harre, Fairway, Kansas; Alfred Galloway, Seattle, Washington; Reginald Reed, Bremerton, Washington; Ralph Moulis, Tucson, Arizona; Betty Rodriguez, Albuquerque, New Mexico; Randall Briere, San Antonio, Texas; Joseph G. Schisser, San Leon, Texas; Herman Molen, Las Vegas, Nevada; Joseph B. Upton, Saint Louis, Missouri; Harold Page, Buckley, Washington; D. C. Wimberly, Springhill, Louisiana; Albert Braun, Phoenix, Arizona; Melvin Madero, San Diego, California; Tillman Rutledge, San Antonio, Texas; Benson Guyton, Decatur, Alabama; Frank Hawkins, Oklahoma City, Oklahoma; Melvin Routt, Tracy, California; John Romine, Muskogee, Oklahoma; Christopher Morgan, Old Bridge, New Jersey; Allen Smith, Diana, Texas; and John G. Flynn, San Antonio, Texas, is hereby recognized as such and is granted a charter.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">powers</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">American Ex-Prisoners of War (hereafter in this Act <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2102">36 USC 2102.</ref></p></sidenote> referred to as the “corporation”) shall have only those powers granted to it through its bylaws and articles of incorporation filed in the State or States in which it is incorporated and subject to the laws of such State or States.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">objects and purposes of corporation</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <chapeau class="inline">The objects and purposes of the corporation are <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2103">36 USC 2103.</ref></p></sidenote> those provided in its articles of incorporation and shall include—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>encouragement of fraternity for the common good;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>fostering patriotism and loyalty;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>assistance to widows and orphans of deceased ex-prisoners of war;</content></paragraph>
<page identifier="/us/stat/96/262">96 STAT. 262</page>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>assistance to ex-prisoners of war who have been injured or handicapped as a result of their service;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>maintenance of allegiance to the United States of America;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>preservation and defense of the United States from all of her enemies; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">(7)</num> <content>maintenance of historical records.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">service of process</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">With respect to service of process, the corporation shall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2104">36 USC 2104.</ref></p></sidenote> comply with the laws of the States in which it is incorporated and those States in which it carries on its activities in furtherance of its corporate purposes.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">membership</inline></heading>
<num value="5"><inline class="smallCaps">Sec.</inline> 5.</num> <content class="inline">Eligibility for membership in the corporation and the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2105">36 USC 2105.</ref></p></sidenote> rights and privileges of members shall be as provided in the bylaws of the corporation.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">board of directors; composition; responsibilities</inline></heading>
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <content class="inline">The board of directors of the corporation and the responsibilities <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2106">36 USC 2106.</ref></p></sidenote> thereof shall be as provided in the articles of incorporation of the corporation and in conformity with the laws of the State or States in which it is incorporated.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">officers of corporation</inline></heading>
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <content class="inline">The officers of the corporation, and the election of such <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2107">36 USC 2107.</ref></p></sidenote> officers shall be as is provided in the articles of incorporation of the corporation and in conformity with the laws of the State or States wherein it is incorporated.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">restrictions</inline></heading>
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">No part of the income or assets of the corporation shall <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2108">36 USC 2108.</ref></p></sidenote> inure to any member, officer, or director of the corporation or be distributed to any such person during the life of this charter. Nothing in this subsection shall be construed to prevent the payment of reasonable compensation to the officers of the corporation or reimbursement for actual necessary expenses in amounts approved by the board of directors.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The corporation shall not make any loan to any officer, director, or employee of the corporation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The corporation and any officer and director of the corporation, acting as such officer or director, shall not contribute to, support, or otherwise participate in any political activity or in any manner attempt to influence legislation.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>The corporation shall have no power to issue any shares of stock nor to declare or pay any dividends.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>The corporation shall not claim congressional approval or Federal Government authority for any of its activities.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>The corporation shall retain and maintain its status as a corporation organized and incorporated under the laws of the State of Washington.</content></subsection>
</section>
<page identifier="/us/stat/96/263">96 STAT. 263</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">liability</inline></heading>
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <content class="inline">The corporation shall be liable for the acts of its officers <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2109">36 USC 2109.</ref></p></sidenote> and agents when acting within the scope of their authority.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">books and records; inspection</inline></heading>
<num value="10"><inline class="smallCaps">Sec.</inline> 10.</num> <content class="inline">The corporation shall keep correct and complete books <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2110">36 USC 2110.</ref></p></sidenote> and records of account and shall keep minutes of any proceeding of the corporation involving any of its members, the board of directors, or any committee having authority under the board of directors. The corporation shall keep at its principal office a record of the names and addresses of all members having the right of vote. All books and records of such corporation may be inspected by any member having the right to vote, or by any agent or attorney of such member, for any proper purpose, at any reasonable time. Nothing in this section shall be construed to contravene any applicable State law.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">audit of financial transactions</inline></heading>
<num value="11"><inline class="smallCaps">Sec.</inline> 11.</num> <content class="inline">The first section of the Act entitled “An Act to provide for audit of accounts of private corporations established under Federal law”, approved August 30, 1964 (36 U.S.C. 1101), is amended by adding at the end thereof the following:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="57">“(57)</num> <content>American Ex-Prisoners of War.”.</content></paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">annual report</inline></heading>
<num value="12"><inline class="smallCaps">Sec.</inline> 12.</num> <content class="inline">The corporation shall report annually to the Congress <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2111">36 USC 2111.</ref></p></sidenote> concerning the activities of the corporation during the preceding fiscal year. Such annual report shall be submitted at the same time as is the report of the audit required by section 11 of this Act. The report shall not be printed as a public document.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">reservation of right to amend or repeal charter</inline></heading>
<num value="13"><inline class="smallCaps">Sec.</inline> 13.</num> <content class="inline">The right to alter, amend, or repeal this Act is expressly <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2112">36 USC 2112.</ref></p></sidenote> reserved to the Congress.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">definition of “state”</inline></heading>
<num value="14"><inline class="smallCaps">Sec.</inline> 14.</num> <content class="inline">For purposes of this Act, the term “State” includes the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2113">36 USC 2113.</ref></p></sidenote> District of Columbia, the Commonwealth of Puerto Rico, and the territories and possessions of the United States.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">tax-exempt status</inline></heading>
<num value="15"><inline class="smallCaps">Sec.</inline> 15.</num> <content class="inline">The corporation shall maintain its status as an organization <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2114">36 USC 2114.</ref></p></sidenote> exempt from taxation as provided in the Internal Revenue Code. If the corporation fails to maintain such status, the charter granted hereby shall expire.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">exclusive right to name, emblems, seals, and badges</inline></heading>
<num value="16"><inline class="smallCaps">Sec.</inline> 16.</num> <content class="inline">The corporation shall have the sole and exclusive right to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2115">36 USC 2115.</ref></p></sidenote> use and to allow or refuse to others the use of the terms “American Ex-Prisoners of War”, and the official American Ex-Prisoners of War emblem or any colorable simulation thereof. No powers or <page identifier="/us/stat/96/264">96 STAT. 264</page> privileges hereby granted shall, however, interfere or conflict with established or vested rights.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">termination</inline></heading>
<num value="17"><inline class="smallCaps">Sec.</inline> 17.</num> <content class="inline">If the corporation shall fail to comply with any of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t36/s2116">36 USC 2116.</ref></p></sidenote> restrictions or provisions of this Act the charter granted hereby shall expire.</content>
</section>
<action>
<actionDescription>Approved August 10, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/5380">H.R. 5380</ref> (<ref href="/us/bill/97/s/2174">S. 2174</ref>):</heading>
<note><headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/643">97–643</ref> (<committee>Comm. on the Judiciary</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 20, considered and passed House.</p>
<p class="indent4 firstIndent-1">July 28, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–235: To authorize and request the President to designate “National Family Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>235</docNumber>
<citableAs>Public Law 97–235</citableAs>
<citableAs>96 Stat. 265</citableAs>
<approvedDate>1982-08-16</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/265">96 STAT. 265</page>
<dc:type>Public Law</dc:type> <docNumber>97–235</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to designate “National Family Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-16">Aug. 16, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/190">S.J. Res. 190</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the President is <sidenote><p class="indent0 firstIndent0 fontsize8">National Family Week.</p></sidenote> hereby authorized and requested to issue a proclamation designating the week of November 21 through 27, 1982, as “National Family Week”, and inviting the Governors of the several States, the chief officials of local governments, and the people of the United States to observe such week with appropriate ceremonies and activities.</content></section>
<action>
<actionDescription>Approved August 16, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/190">S.J. Res. 190</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 26, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 5, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–236: To authorize and request the President to issue a proclamation designating October 17 through October 23, 1982, as “Lupus Awareness Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>236</docNumber>
<citableAs>Public Law 97–236</citableAs>
<citableAs>96 Stat. 266</citableAs>
<approvedDate>1982-08-17</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/266">96 STAT. 266</page>
<dc:type>Public Law</dc:type> <docNumber>97–236</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To authorize and request the President to issue a proclamation designating October 17 through October 23, 1982, as “Lupus Awareness Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-17">Aug. 17, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/183">S.J. Res. 183</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That the President is <sidenote><p class="indent0 firstIndent0 fontsize8">Lupus Awareness Week.</p></sidenote> authorized and requested to issue a proclamation designating October 17 through October 23, 1982, as “Lupus Awareness Week”, and calling upon the people of the United States to observe such week with appropriate ceremonies and activities.</content></section>
<action>
<actionDescription>Approved August 17, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/183">S.J. Res. 183</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 24, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 5, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–237: Concerning the successful completion of the test flight phase of the Space Shuttle program.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>237</docNumber>
<citableAs>Public Law 97–237</citableAs>
<citableAs>96 Stat. 267</citableAs>
<approvedDate>1982-08-20</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/267">96 STAT. 267</page>
<dc:type>Public Law</dc:type> <docNumber>97–237</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Concerning the successful completion of the test flight phase of the Space Shuttle program.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-20">Aug. 20, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/541">H.J. Res. 541</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas when the Space Shuttle Columbia flew through a blazing re-entry and skimmed to a perfect landing on the 4th of July 1982, at Edwards Air Force Base, California, the National Aeronautics and Space Administration successfully completed the test flight phase of the Space Shuttle program and began a new era of operational Space Shuttle missions; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas in four test missions, the Space Shuttle Columbia, a reusable spaceship designed to provide routine space travel for a wide variety of scientific, commercial, and military payloads at reduced costs and with a high reliability of success, lived up to its promise as the most advanced spacecraft in the world; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas in four test missions, the Columbia was lifted from Earth, orbited in the vacuum of space like a satellite, operated a variety of scientific experiments, tested the capability of the remote manipulator system to deploy satellites in orbit and to retrieve satellites, descended into the Earth’s atmosphere, was piloted by astronauts like a conventional winged airplane, and was landed at Edwards Air Force Base, California, and at White Sands missile range, New Mexico; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle Columbia, the newly completed Space Shuttle Challenger, and the sister Shuttles Discovery and Atlantis, now under construction, will be able to fly repeatedly back and forth from space as an operational space transportation system; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle orbiters will accommodate an unprecedented variety of payloads including a fully equipped scientific laboratory (Spacelab) provided by the European space agency, underscoring the commitment of the United States to international cooperation in space activities; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas using the unique qualities of the space environment (weightlessness and a near perfect vacuum) the Space Shuttle orbiters will be used for experiments to produce special alloys, metals, glasses, crystals, and pharmaceuticals that cannot be performed on Earth; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle orbiters will place in orbit satellites to observe the Earth’s weather, provide improved communications, discover new mineral resources, monitor crop and timber yields, help United States forces to navigate, and monitor arms control agreements; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle orbiters will also place in orbit the most powerful space telescope and will launch scientific probes to explore the planets; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle program is a national enterprise, geographically and technologically, requiring tens of thousands of skilled workers to design, develop, test and evaluate the various Space Shuttle components; and</recital>
<page identifier="/us/stat/96/268">96 STAT. 268</page>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle program has been judged by independent research organizations to have a positive effect on the national economy, creating jobs, reducing inflationary pressures, and forwarding the development of advanced technologies; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas the Space Shuttle program is a source of great national pride and the United States now holds world leadership in its proven ability to operate a reusable Space Shuttle: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the Congress of the <sidenote><p class="indent0 firstIndent0 fontsize8">Space Shuttle, test flight period.</p> <p class="indent0 firstIndent0 fontsize8">Successful completion.</p></sidenote> United States congratulates the National Aeronautics and Space Administration, the members of the Astronaut Corps, prime contractor Rockwell International, associate contractors Martin Marietta and Thiokol, the thousands of Shuttle subcontractors throughout the United States, and the tens of thousands of dedicated Space Shuttle workers who contributed to the successful completion of the Space Shuttle test flight period and to the entry of our Nation into a promising new era of spaceflight for the benefit of the people of the United States and all mankind.</content></section>
<action>
<actionDescription>Approved August 20, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/541">H.J. Res. 541</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 26, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 4, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Aug. 10, House concurred in Senate amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–238: To direct the Secretary of Agriculture to release a reversionary interest held by the United States in certain lands located in Christian County, Kentucky, so that such lands may be used for cemetery purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>238</docNumber>
<citableAs>Public Law 97–238</citableAs>
<citableAs>96 Stat. 269</citableAs>
<approvedDate>1982-08-20</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/269">96 STAT. 269</page>
<dc:type>Public Law</dc:type> <docNumber>97–238</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To direct the Secretary of Agriculture to release a reversionary interest held by the United States in certain lands located in Christian County, Kentucky, so that such lands may be used for cemetery purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-20">Aug. 20, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2154">S. 2154</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That with respect <sidenote><p class="indent0 firstIndent0 fontsize8">Christian County, Ky.</p> <p class="indent0 firstIndent0 fontsize8">Reversionary land interest, release.</p></sidenote> to 1.52 acres of land in Christian County, Kentucky, described in section 2 of this Act, the Secretary of Agriculture, on behalf of the United States, shall release the Commonwealth of Kentucky, without consideration, from the condition contained in a deed dated July 9, 1954, between the United States and the Commonwealth of Kentucky granting certain lands in Christian County, Kentucky, of which the described lands are a part, that requires that the lands so granted be used for public purposes and provides for a reversion of such land to the United States if at any time it ceases to be so used: <proviso><i>Provided,</i> That such release shall in no way affect the interests of the United States in coal, oil, gas, and other minerals (not outstanding or reserved in third parties) reserved by the United States in the described lands:</proviso> <proviso><i>Provided further,</i> That such release shall be applicable so long as the described lands are used exclusively for cemetery purposes.</proviso></content></section>
<section class="firstIndent1 fontsize10"><num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <content class="inline">The 1.52 acre tract described in section 1 lies on the west side of Kentucky Highway numbered 109, touching the Tabernacle Church and Cemetery on the west side, and is more particularly described as follows: Beginning at an iron pipe on the west side of an old road the same being the north east corner of the Tabernacle Cemetery property; thence, north 76 degrees and 30 minutes east, and in line with the north side of the above mentioned cemetery 237.90 feet to an iron pipe in the right-of-way line of Kentucky Highway numbered 109; thence, in line with the right-of-way line of the highway south 54 degrees 45 minutes east 292.80 feet to an iron pipe in the right-of-way line of Kentucky Highway numbered 109; <page identifier="/us/stat/96/270">96 STAT. 270</page> thence, south 78 degrees 00 minutes west and in line with the south side of the Tabernacle Cemetery property 384.60 feet to a concrete monument the same being the south east corner of the cemetery property; thence, north 25 degrees 30 minutes west and in line with the east side of said cemetery 211.03 feet to an iron pipe, the same being the place of the beginning.</content></section>
<action>
<actionDescription>Approved August 20, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2154">S. 2154</ref> (<ref href="/us/bill/97/hr/6195">H.R. 6195</ref>):</heading>
<note><headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/700">97–700</ref> accompanying <ref href="/us/bill/97/hr/6195">H.R. 6195</ref> (<committee>Comm. on Agriculture</committee>).</note>
<note><headingText>SENATE REPORT</headingText> No. <ref href="/us/srpt/97/333">97–333</ref> (<committee>Comm. on Agriculture, Nutrition, and Forestry</committee>).</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">May 5, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 9, <ref href="/us/bill/97/hr/6195">H.R. 6195</ref> considered and passed House; <ref href="/us/bill/97/s/2154">S. 2154</ref>, passed in lieu.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–239: To provide for the designation of April 17 to April 23, 1983, as “National Coin Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>239</docNumber>
<citableAs>Public Law 97–239</citableAs>
<citableAs>96 Stat. 271</citableAs>
<approvedDate>1982-08-20</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/271">96 STAT. 271</page>
<dc:type>Public Law</dc:type> <docNumber>97–239</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>To provide for the designation of April 17 to April 23, 1983, as “National Coin Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-20">Aug. 20, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hjres/516">H.J. Res. 516</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas coin collecting is a hobby enjoyed by millions of Americans; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas coin collecting is an endeavor that has educational and cultural value; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas coin collecting promotes greater understanding of our history and heritage; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas coin collecting contributes to the preservation of material of historical significance: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the President is <sidenote><p class="indent0 firstIndent0 fontsize8">National Coin Week.</p></sidenote> authorized and requested to issue a proclamation designating April 17 to April 23, 1983, as “National Coin Week”, and calling on the people of the United States to observe such week with appropriate activities and ceremonies.</content></section>
<action>
<actionDescription>Approved August 20, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hjres/516">H.J. Res. 516</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 5, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 12, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–240: Authorizing and requesting the President to proclaim “National Disabled Veterans Week”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>240</docNumber>
<citableAs>Public Law 97–240</citableAs>
<citableAs>96 Stat. 272</citableAs>
<approvedDate>1982-08-20</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/272">96 STAT. 272</page>
<dc:type>Public Law</dc:type> <docNumber>97–240</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>Joint Resolution</docTitle>
<officialTitle>Authorizing and requesting the President to proclaim “National Disabled Veterans Week”.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-20">Aug. 20, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/sjres/123">S.J. Res. 123</ref>]</p></sidenote>
</longTitle>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">Whereas there are two million three hundred thousand veterans with disabilities resulting from their service in the United States Armed Forces; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas these disabled veterans have sacrificed their well-being in the service of their country; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas many of these disabled veterans endure severe disabilities, such as loss of limb, paralysis, blindness, deafness, and delayed-stress syndrome and other mental disorders; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas these disabled veterans consistently experience inordinately high rates of joblessness; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">Whereas these disabled veterans have made vital contributions to the national security and welfare by helping our Nation preserve its freedom, strength, and prosperity: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent0 fontsize10"><i>Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="inline"><content class="inline">That the President is <sidenote><p class="indent0 firstIndent0 fontsize8">National Disabled Veterans Week.</p></sidenote> authorized and requested to issue a proclamation designating the week of November 7, 1982, as “National Disabled Veterans Week”, in recognition of the contributions that veterans with service-connected disabilities have made to the national security and welfare of the United States and calling upon government agencies at the Federal, State, and local levels and the people of the United States to observe the week with appropriate programs, ceremonies, and activities.</content></section>
<action>
<actionDescription>Approved August 20, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/sjres/123">S.J. Res. 123</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 11, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Aug. 5, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–241: To authorize appropriations for fiscal years 1982 and 1983 for the Department of State, the International Communication Agency, and the Board for International Broadcasting, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>241</docNumber>
<citableAs>Public Law 97–241</citableAs>
<citableAs>96 Stat. 273</citableAs>
<approvedDate>1982-08-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/273">96 STAT. 273</page>
<dc:type>Public Law</dc:type> <docNumber>97–241</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize appropriations for fiscal years 1982 and 1983 for the Department of State, the International Communication Agency, and the Board for International Broadcasting, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-24">Aug. 24, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/1193">S. 1193</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Department of State, the International Communication Agency, and the Board for International Broadcasting, appropriation authorizations.</p> <p class="indent0 firstIndent0 fontsize8">Department of State Authorization Act, Fiscal Years 1982 and 1983.</p></sidenote>
<title><num value="I">TITLE I—</num><heading>DEPARTMENT OF STATE</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="101"><inline class="smallCaps">Sec.</inline> 101.</num> <content class="inline">This title may be cited as the “<shortTitle role="title">Department of State Authorization Act, Fiscal Years 1982 and 1983</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">authorizations of appropriations</inline></heading>
<num value="102"><inline class="smallCaps">Sec.</inline> 102.</num> <chapeau class="inline">There are authorized to be appropriated for the Department of State to carry out the authorities, functions, duties, and responsibilities in the conduct of the foreign affairs of the United States and other purposes authorized by law, the following amounts:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>For “Administration of Foreign Affairs”, $1,245,637,000 for the fiscal year 1982 and $1,248,059,000 for the fiscal year 1983.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>For “International Organizations and Conferences”, $503,462,000 for the fiscal year 1982 and $514,436,000 for the fiscal year 1983.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>For “International Commissions”, $19,808,000 for the fiscal year 1982 and $22,432,000 for the fiscal year 1983.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>For “Migration and Refugee Assistance”, $504,100,000 for the fiscal year 1982 and $460,000,000 for the fiscal year 1983.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">reopening certain united states consulates</inline></heading>
<num value="103"><inline class="smallCaps">Sec.</inline> 103.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Notwithstanding any other provision of law, $400,000 of the funds available for the fiscal year 1982 for “Salaries and Expenses” of the Department of State are hereby reprogramed for, and shall be used by the Department for, the expenses of operating and maintaining the consulates specified in subsection (c) of this section.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>None of the funds made available under this or any other Act <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2656">22 USC 2656</ref> note.</p></sidenote> for “Administration of Foreign Affairs” may be used for the establishment or operation of any United States consulate that did not exist on the date of enactment of this Act (other than the consulates specified in subsection (c)) until all the United States consulates specified in subsection (c) have been reopened as required by section 108 of the Department of State Authorization Act, Fiscal Years 1980 and 1981.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2656">22 USC 2656</ref> note.</p></sidenote></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The consulates referred to in subsections (a) and (b) of this section are the consulates in the following locations: Turin, Italy; <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2656">22 USC 2656</ref> note.</p></sidenote> <page identifier="/us/stat/96/274">96 STAT. 274</page> Salzburg, Austria; Goteborg, Sweden; Bremen, Germany; Nice, France; Mandalay, Burma; and Brisbane, Australia.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">restrictions relating to palestinian rights units and projects providing political benefits to the palestine liberation organization</inline></heading>
<num value="104"><inline class="smallCaps">Sec.</inline> 104.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Funds appropriated under paragraph (2) of section 102 of this Act may not be used for payment by the United States, as its contribution toward the assessed budget of the United Nations for any year, of any amount which would cause the total amount paid by the United States as its assessed contribution for that year to exceed the amount assessed as the United States contribution for that year less—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>25 percent of the amount budgeted for that year for the Committee on the Exercise for the Inalienable Rights of the Palestinian People (or any similar successor entity); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>25 percent of the amount budgeted for that year for the Special Unit on Palestinian Rights (or any similar successor entity); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>25 percent of the amount budgeted for that year for projects whose primary purpose is to provide political benefits to the Palestine Liberation Organization or entities associated with it.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Funds appropriated under paragraph (2) of section 102 of this Act may not be used for payment by the United States, as its contribution toward the assessed budget of any specialized agency of the United Nations for any year, of any amount which would cause the total amount paid by the United States as its assessed contribution for that year to exceed the amount assessed as the United States contribution for that year less 25 percent of the amount budgeted by such agency for that year for projects whose primary purpose is to provide political benefits to the Palestine Liberation Organization or entities associated with it.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The President shall annually review the budgets of the United <sidenote><p class="indent0 firstIndent0 fontsize8">Budget review.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s287e">22 USC 287e</ref> note.</p></sidenote> Nations and its specialized agencies to determine which projects have the primary purpose of providing political benefit to the Palestine Liberation Organization. The President shall report to the <sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> Congress on any such project for which a portion of the United States assessed contribution is withheld and the amount withheld.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Subsections (a)(3) and (b) shall not be construed as limiting United States contributions to the United Nations, or its specialized agencies, for projects whose primary purpose is to provide humanitarian, educational, developmental, and other nonpolitical benefits to the Palestinian people.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">payment of assessed contributions for certain international organizations</inline></heading>
<num value="105"><inline class="smallCaps">Sec.</inline> 105.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Funds authorized to be appropriated for the fiscal year 1982 by paragraph (2) of section 102 of this Act shall be used for payment of the entire amount payable for the United States contribution for the calendar year 1982 to the Organization of American States, to the Pan American Health Organization, and to the Inter-American Institute for Cooperation on Agriculture.</content></subsection>
<page identifier="/us/stat/96/275">96 STAT. 275</page>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Funds authorized to be appropriated for the fiscal year 1983 by paragraph (2) of section 102 of this Act shall be used for payment of the entire amount payable for the United States contribution for the calendar year 1983 to the Organization of American States, to the Pan American Health Organization, and to the Inter-American Institute for Cooperation on Agriculture.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>For purposes of this section, the term “United States contribution” <sidenote><p class="indent0 firstIndent0 fontsize8">“United States contribution.”</p></sidenote> means the United States assessed contribution to the budget of the Organization of American States, the Pan American Health Organization, or the Inter-American Institute for Cooperation on Agriculture, as the case may be, plus amounts required to be paid by the United States or minus amounts credited to the United States (as appropriate) under that organization’s tax equalization program.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">international committee of the red cross</inline></heading>
<num value="106"><inline class="smallCaps">Sec.</inline> 106.</num> <content class="inline">Of the amounts authorized to be appropriated by paragraph (4) of section 102 of this Act, $1,500,000 shall be available for the fiscal year 1982 and $1,500,000 shall be available for the fiscal year 1983 only for the International Committee of the Red Cross to support the activities of the protection and assistance program for “political” detainees.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">assistance for refugees settling in israel</inline></heading>
<num value="107"><inline class="smallCaps">Sec.</inline> 107.</num> <content class="inline">Of the amounts authorized to be appropriated by paragraph (4) of section 102 of this Act, $12,500,000 for the fiscal year 1982 and $16,875,000 for the fiscal year 1983 shall be available only for assistance for the resettlement in Israel of refugees from the Union of Soviet Socialist Republics, from Communist countries in Eastern Europe, and from other countries.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">united nations educational, scientific and cultural organization</inline></heading>
<num value="108"><inline class="smallCaps">Sec.</inline> 108.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">The Congress finds that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>a free press is vital to the functioning of free governments;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>Article 19 of the Universal Declaration of Human Rights provides for the right to freedom of expression and to “seek, receive, and impart information and ideas through any media and regardless of frontiers”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the Constitution of the United Nations Educational, Scientific and Cultural Organization provides for the promotion of “the free flow of ideas by word and image”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>the signatories of the Final Act of the Conference on Security and Cooperation in Europe (Helsinki, 1975) pledged themselves “to facilitate the freer and wider dissemination of information of all kinds, to encourage co-operation in the field of information and the exchange of information with other countries, and to improve the conditions under which journalists from one participating State exercise their profession in another participating State”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>government censorship, domination, or suppression of a free press is a danger to free men and women everywhere.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Therefore, it is the sense of the Congress that the United Nations Educational, Scientific and Cultural Organization should <page identifier="/us/stat/96/276">96 STAT. 276</page> cease efforts to attempt to regulate news content and to formulate rules and regulations for the operation of the world press.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The Congress opposes efforts by some countries to control access to and dissemination of news.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <chapeau>The President shall evaluate and, not later than six months <sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> after the date of enactment of this Act, shall report to the Congress his assessment of—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the extent to which United States financial contributions to the United Nations Educational, Scientific and Cultural Organization, and the extent to which the programs and activities of that Organization, serve the national interests of the United States;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the programs and activities of the United Nations Educational, Scientific and Cultural Organization, especially its programs and activities in the communications sector; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the quality of United States participation in the United Nations Educational, Scientific and Cultural Organization, including the quality of United States diplomatic efforts with respect to that Organization, the quality of United States representation in the Secretariat of that Organization, and the quality of recruitment of United States citizens to be employed by that Organization.</content></paragraph>
<continuation class="indent0 fontsize10">Such report should include the President’s recommendations regarding any improvements which should be made in the quality and substance of United States representation in the United Nations Educational, Scientific and Cultural Organization.</continuation>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">restriction on contributions to the united nations educational, scientific and cultural organization</inline></heading>
<num value="109"><inline class="smallCaps">Sec.</inline> 109.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">None of the funds authorized to be appropriated by <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s287r">22 USC 287r</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 273.</p></sidenote> paragraph (2) of section 102 of this Act or by any other Act for “International Organizations and Conferences” may be used for payment by the United States of its contribution toward the assessed budget of the United Nations Educational, Scientific and Cultural Organization if that organization implements any policy or procedure the effect of which is to license journalists or their publications, to censor or otherwise restrict the free flow of information within or among countries, or to impose mandatory codes of journalistic practice or ethics.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Not later than February 1 of each year, the Secretary of State <sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> shall report to the Congress with respect to whether the United Nations Educational, Scientific and Cultural Organization has taken any action described in subsection (a) of this section.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">bilateral science and technology agreements</inline></heading>
<num value="110"><inline class="smallCaps">Sec.</inline> 110.</num> <content class="inline">In addition to the amounts authorized to be appropriated by section 102 of this Act, there are authorized to be appropriated to the Secretary of State $3,700,000 for the fiscal year 1982 and $3,700,000 for the fiscal year 1983 for payment of the United States share of expenses of the science and technology agreements between the United States and Yugoslavia and between the United States and Poland.</content>
</section>
<page identifier="/us/stat/96/277">96 STAT. 277</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">asia foundation</inline></heading>
<num value="111"><inline class="smallCaps">Sec.</inline> 111.</num> <content>In addition to the amounts authorized to be appropriated by section 102 of this Act, there are authorized to be appropriated to the Secretary of State $4,500,000 for the fiscal year 1982 and $4,500,000 for the fiscal year 1983 for the Asia Foundation in furtherance of that organization’s purposes as described in its charter. Amounts appropriated under this section shall be made available to the Asia Foundation by the Secretary of State in accordance with the terms and conditions of a grant agreement to be negotiated between the Secretary and the Foundation.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">buying power maintenance</inline></heading>
<num value="112"><inline class="smallCaps">Sec.</inline> 112.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 240(b) of the State Department Basic Authorities Act of 1956 (22 U.S.C. 2696(b)) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="b">(1)</num> <chapeau class="inline">In order to maintain the levels of program activity for the Department of State provided for each fiscal year by the annual authorizing legislation, there are authorized to be appropriated for the Department of State such sums as may be necessary to offset adverse fluctuations in foreign currency exchange rates, or overseas wage and price changes, which occur after November 30 of the earlier of—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the calendar year which ended during the fiscal year preceding such fiscal year, or</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the calendar year which preceded the calendar year during which the authorization of appropriations for such fiscal year was enacted.</content></subparagraph></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>In carrying out this subsection, there may be established a <sidenote><p class="indent0 firstIndent0 fontsize8">Buying Power Maintenance account.</p></sidenote> Buying Power Maintenance account.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>In order to eliminate substantial gains to the approved levels of overseas operations for the Department of State, the Secretary of State shall transfer to the Buying Power Maintenance account such amounts in any appropriation account under the heading ‘Administration of Foreign Affairs’ as the Secretary determines are excessive to the needs of the approved level of operations under that appropriation account because of fluctuations in foreign currency exchange rates or changes in overseas wages and prices.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>In order to offset adverse fluctuations in foreign currency <sidenote><p class="indent0 firstIndent0 fontsize8">Transfer of funds.</p></sidenote> exchange rates or overseas wage and price changes, the Secretary of State may transfer from the Buying Power Maintenance account to any appropriation account under the heading ‘Administration of Foreign Affairs’ such amounts as the Secretary determines are necessary to maintain the approved level of operations under that appropriation account.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">“(5)</num> <content>Funds transferred by the Secretary of State from the Buying Power Maintenance account to another account shall be merged with and be available for the same purpose, and for the same time period, as the funds in that other account. Funds transferred by the Secretary from another account to the Buying Power Maintenance account shall be merged with the funds in the Buying Power Maintenance account and shall be available for the purposes of that account until expended.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="6">“(6)</num> <content>Any restriction contained in an appropriation Act or other provision of law limiting the amounts available for the Department of State that may be obligated or expended shall be deemed to be adjusted to the extent necessary to offset the net effect of fluctu-<page identifier="/us/stat/96/278">96 STAT. 278</page>ations in foreign currency exchange rates or overseas wage and price changes in order to maintain approved levels.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 704(c) of the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1477b(c)) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>, or overseas wage and price changes,</quotedText>” immediately after “<quotedText>foreign currency exchange rates</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out “<quotedText>preceding fiscal year</quotedText>” and inserting in lieu thereof “<quotedText>earlier of (1) the calendar year which ended during the fiscal year preceding such fiscal year, or (2) the calendar year which preceded the calendar year during which the authorization of appropriations for such fiscal year was enacted</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <chapeau>Section 8(a)(2) of the Board for International Broadcasting Act of 1973 (22 U.S.C. 2287(a)(2)) is amended— <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2877">22 USC 2877.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in the first sentence, by inserting “<quotedText>, or overseas wage and price changes,</quotedText>” immediately after “<quotedText>foreign currency exchange rates</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in the first sentence, by striking out “<quotedText>preceding fiscal year</quotedText>” and inserting in lieu thereof “<quotedText>earlier of (A) the calendar year which ended during the fiscal year preceding such fiscal year, or (B) the calendar year which preceded the calendar year during which the authorization of appropriations for such fiscal year was enacted</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>in the second sentence, by inserting “<quotedText>or such changes</quotedText>” immediately after “<quotedText>such fluctuations</quotedText>”.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">pan american institute of geography and history</inline></heading>
<num value="113"><inline class="smallCaps">Sec.</inline> 113.</num> <content class="inline">Paragraph (1) of the first section of the joint resolution entitled “Joint Resolution to provide for membership of the United States in the Pan American Institute of Geography and History; and to authorize the President to extend an invitation for the next general assembly of the institute to meet in the United States in 1935, and to provide an appropriation for expenses thereof”, approved August 2, 1935 (22 U.S.C. 273), is amended by striking out “<quotedText>, not to exceed $200,000 annually,</quotedText>”</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">international institute for the unification of private law and the hague conference on private international law</inline></heading>
<num value="114"><inline class="smallCaps">Sec.</inline> 114.</num> <content class="inline">Section 2 of the joint resolution entitled “Joint Resolution to provide for participation by the Government of the United States in the Hague Conference on Private International Law and the International (Rome) Institute for the Unification of Private Law, and authorizing appropriations therefor”, approved December 30, 1963 (22 U.S.C. 269g–1), is amended by striking out “<quotedText>, except that</quotedText>” and all that follows through “<quotedText>that year</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">pan american railway congress</inline></heading>
<num value="115"><inline class="smallCaps">Sec.</inline> 115.</num> <content class="inline">Section 2(a) of the joint resolution entitled “Joint Resolution providing for participation by the Government of the United States in the Pan American Railway Congress, and authorizing an appropriation therefor”, approved June 28, 1948 (22 U.S.C. 280k), is amended by striking out “<quotedText>Not more than $15,000 annually</quotedText>” and inserting in lieu thereof “<quotedText>Such sums as may be necessary</quotedText>”.</content>
</section>
<page identifier="/us/stat/96/279">96 STAT. 279</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">passport fees and period of validity</inline></heading>
<num value="116"><inline class="smallCaps">Sec.</inline> 116.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The first sentence of section 1 under the heading “<inline class="smallCaps">fees for passports and visès</inline>” of the Act of June 4, 1920 (22 U.S.C. 214), is amended to read as follows: “<quotedText>There shall be collected and paid into the Treasury of the United States a fee, prescribed by the Secretary of State by regulation, for each passport issued and a fee, prescribed by the Secretary of State by regulation, for executing each application for a passport.</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 2 of the Act entitled “An Act to regulate the issue and validity of passports, and for other purposes”, approved July 3, 1926 (22 U.S.C. 217a), is amended to read as follows:
<quotedContent>
<section class="indent0 fontsize10"><num value="2"><inline class="smallCaps">“Sec.</inline> 2.</num> <content>A passport shall be valid for a period of ten years from the date of issue, except that the Secretary of State may limit the validity of a passport to a period of less than ten years in an individual case or on a general basis pursuant to regulation.”.</content></section>
</quotedContent>
</content>
</paragraph>
<paragraph class="inline"><num value="2">(2)</num> <content>The amendment made by this subsection applies with respect <sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s217a">22 USC 217a</ref> note.</p></sidenote> to passports issued after the date of enactment of this Act.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">documentation of citizenship</inline></heading>
<num value="117"><inline class="smallCaps">Sec.</inline> 117.</num> <content class="inline">The State Department Basic Authorities Act of 1956 is amended by inserting the following new section 33 immediately after section 32 and by redesignating existing section 33 as section <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2651">22 USC 2651</ref> note.</p></sidenote> 34:
<quotedContent>
<section class="indent0 fontsize10"><num value="33"><inline class="smallCaps">“Sec.</inline> 33.</num> <chapeau class="inline">The following documents shall have the same force and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2705">22 USC 2705.</ref></p></sidenote> effect as proof of United States citizenship as certificates of naturalization or of citizenship issued by the Attorney General or by a court having naturalization jurisdiction:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>A passport, during its period of validity (if such period is the maximum period authorized by law), issued by the Secretary of State to a citizen of the United States.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>The report, designated as a ‘Report of Birth Abroad of a Citizen of the United States’, issued by a consular officer to document a citizen born abroad.”.</content></paragraph></section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">united states representative to international organizations in vienna</inline></heading>
<num value="118"><inline class="smallCaps">Sec.</inline> 118.</num> <content class="inline">Section 2 of the United Nations Participation Act of 1945 (22 U.S.C. 287) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num> <content>The President, by and with the advice and consent of the Senate, shall appoint a representative of the United States to the Vienna office of the United Nations with appropriate rank and status, who shall serve at the pleasure of the President and subject to the direction of the Secretary of State. Such individual shall, at the direction of the Secretary of State, represent the United States at the Vienna office of the United Nations and perform such other functions there in connection with the participation of the United States in international organizations as the Secretary of State from time to time may direct.”.</content></subsection>
</quotedContent>
</content>
</section>
<page identifier="/us/stat/96/280">96 STAT. 280</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">living quarters for the staff of the united states representative to the united nations</inline></heading>
<num value="119"><inline class="smallCaps">Sec.</inline> 119.</num> <chapeau class="inline">Section 8 of the United Nations Participation Act of 1945 (22 U.S.C. 287e) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>representative of the United States to the United Nations referred to in paragraph (a) of section 2 hereof</quotedText>” and inserting in lieu thereof “<quotedText>representatives provided for in section 2 of this Act and of their appropriate staffs</quotedText>”; and <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s287">22 USC 287.</ref></p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by adding at the end thereof the following: “<quotedText>Any payments made by United States Government personnel for occupancy by them of living quarters leased or rented under this section shall be credited to the appropriation, fund, or account utilized by the Secretary of State for such lease or rental or to the appropriation, fund, or account currently available for such purpose.</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">private sector representatives on united states delegations to international telecommunications meetings and conferences</inline></heading>
<num value="120"><inline class="smallCaps">Sec.</inline> 120.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Sections 203, 205, 207, and 208 of title 18, United <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t18/s203">18 USC 203</ref> note.</p></sidenote> States Code, shall not apply to a private sector representative on the United States delegation to an international telecommunications meeting or conference who is specifically designated to speak on behalf of or otherwise represent the interests of the United States at such meeting or conference with respect to a particular matter, if the Secretary of State (or the Secretary’s designee) certifies that no Government employee on the delegation is as well qualified to represent United States interests with respect to such matter and that such designation serves the national interest. All such representatives shall have on file with the Department of State the financial disclosure report required for special Government employees.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>As used in this section, the term “international telecommunications <sidenote><p class="indent0 firstIndent0 fontsize8">“International telecommunications meeting or conference.”</p></sidenote> meeting or conference” means the conferences of the International Telecommunications Union, meetings of its International Consultative Committees for Radio and for Telephone and Telegraph, and such other international telecommunications meetings or conferences as the Secretary of State may designate.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">procurement contracts</inline></heading>
<num value="121"><inline class="smallCaps">Sec.</inline> 121.</num> <content class="inline">The State Department Basic Authorities Act of 1956 is amended by inserting the following new section immediately after section 13:
<quotedContent>
<section class="indent0 fontsize10"><num value="14"><inline class="smallCaps">“Sec.</inline> 14.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Any contract for the procurement of property or <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2679a">22 USC 2679a.</ref></p></sidenote> services, or both, for the Department of State or the Foreign Service which is funded on the basis of annual appropriations may nevertheless be made for periods not in excess of 5 years when—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>appropriations are available and adequate for payment for the first fiscal year and for all potential cancellation costs; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <chapeau>the Secretary of State determines that—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the need of the Government for the property or service being acquired over the period of the contract is reasonably firm and continuing;</content></subparagraph>
<page identifier="/us/stat/96/281">96 STAT. 281</page>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>such a contract will serve the best interests of the United States by encouraging effective competition or promoting economies in performance and operation; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>such a method of contracting will not inhibit small business participation.</content></subparagraph></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>In the event that funds are not made available for the <sidenote><p class="indent0 firstIndent0 fontsize8">Cancellation.</p></sidenote> continuation of such a contract into a subsequent fiscal year, the contract shall be cancelled and any cancellation costs incurred shall be paid from appropriations originally available for the performance of the contract, appropriations currently available for the acquisition of similar property or services and not otherwise obligated, or appropriations made for such cancellation payments.”.</content></subsection></section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">compensation for disability or death</inline></heading>
<num value="122"><inline class="smallCaps">Sec.</inline> 122.</num> <content class="inline">The State Department Basic Authorities Act of 1956 is amended by inserting the following new section immediately after section 15:
<quotedContent>
<section class="indent0 fontsize10"><num value="16"><inline class="smallCaps">“Sec.</inline> 16.</num> <content class="inline">The first section of the Act of August 16, 1941 (42 U.S.C. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2680a">22 USC 2680a.</ref></p></sidenote> 1651; commonly known as the ‘Defense Base Act’) shall not apply with respect to such contracts as the Secretary of State may determine which are contracts with persons employed to perform work for the Department of State or the Foreign Service on an intermittent basis for not more than 90 days in a calendar year.”.</content></section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">duties of a chief of mission</inline></heading>
<num value="123"><inline class="smallCaps">Sec.</inline> 123.</num> <content class="inline">Section 207 of the Foreign Service Act of 1980 (22 U.S.C. 3927) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>Each chief of mission to a foreign country shall have as a principal duty the promotion of United States goods and services for export to such country.”.</content></subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">basic salary rates for the senior foreign service</inline></heading>
<num value="124"><inline class="smallCaps">Sec.</inline> 124.</num> <chapeau class="inline">Section 402(a) of the Foreign Service Act of 1980 (22 U.S.C. 3962(a)) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>(1)</quotedText>” immediately after “<quotedText>(a)</quotedText>”;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by inserting immediately after the first sentence the following new sentence: “<quotedText>The President shall also prescribe one or more basic salary rates for each class.</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>The Secretary shall determine which of the basic salary rates prescribed by the President under paragraph (1) for any salary class shall be paid to each member of the Senior Foreign Service who is appointed to that class. The Secretary may adjust the basic salary rate of a member of the Senior Foreign Service not more than once during any 12-month period.”.</content></paragraph>
</quotedContent></content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">amendments correcting printing errors</inline></heading>
<num value="125"><inline class="smallCaps">Sec.</inline> 125.</num> <chapeau class="inline">The Foreign Service Act of 1980 is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>in section 704(b)(2) (22 U.S.C. 4024(b)(2)) by striking out “<quotedText>411</quotedText>” and inserting in lieu thereof “<quotedText>412</quotedText>”; and</content></paragraph>
<page identifier="/us/stat/96/282">96 STAT. 282</page>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>in section 814(a)(3) (22 U.S.C. 4054(a)(3)) by striking out “<quotedText>on</quotedText>” the second place it appears in the first sentence and inserting in lieu thereof “<quotedText>or</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">scientific exchange activities with the soviet union</inline></heading>
<num value="126"><inline class="smallCaps">Sec.</inline> 126.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Not later than 90 days after the date of enactment of <sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> this Act, the Secretary of State shall submit to the Congress a report with respect to the individual exchange activities conducted pursuant to the 11 agreements for cooperation in specialized fields which were entered into by the United States and the Union of Soviet Socialist Republics between 1972 and 1974. This report shall include—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>an assessment of the risk of the transfer to the Soviet Union of militarily significant technology through research, exchanges, and other activities conducted pursuant to those agreements; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <chapeau>a detailed description on the exchanges and other activities conducted pursuant to those agreements during fiscal year 1981 and fiscal year 1982, including—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>the areas of cooperation,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>the specific research and projects involved,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>the man-hours spent in short-term (less than 60 days) and long-term exchanges,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">(D)</num> <content>the level of United States and Soviet funding in each such fiscal year, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">(E)</num> <content>an assessment of the equality or inequality in value of the information exchanged.</content></subparagraph></paragraph></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The Secretary of State shall prepare the report required by subsection (a) in consultation and cooperation with the heads of the other agencies involved in the exchange and other cooperative activities conducted pursuant to the agreements described in that subsection.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Not later than July 1 of each year, the Secretary of State <sidenote><p class="indent0 firstIndent0 fontsize8">List of Soviet nationals, submittal to Congress.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2458">22 USC 2458</ref> note.</p></sidenote> shall submit to the Congress a list of the Soviet nationals participating during the upcoming academic year in the United States-Union of Soviet Socialist Republics graduate student/young faculty exchange or in the United States-Union of Soviet Socialist Republics senior scholar exchange, their topics of study, and where they are to study. This report shall also include a determination by the Secretary of State, in consultation with the heads of the other agencies involved in these exchange programs, that these exchange programs will not jeopardize United States national security interests.</content></subsection>
</section>
</title>
<title><num value="II">TITLE II—</num><heading>FOREIGN MISSIONS</heading><sidenote><p class="indent0 firstIndent0 fontsize8">Foreign Missions Act.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="201"><inline class="smallCaps">Sec.</inline> 201.</num> <content class="inline">This title may be cited as the “<shortTitle role="title">Foreign Missions Act</shortTitle>”. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4301">22 USC 4301</ref> note.</p></sidenote></content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">regulation of foreign missions</inline></heading>
<num value="202"><inline class="smallCaps">Sec.</inline> 202.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The State Department Basic Authorities Act of 1956 <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2662">22 USC 2662.</ref></p></sidenote> is amended by striking out “<quotedText>That the Secretary</quotedText>” in the first section and inserting in lieu thereof the following:
<page identifier="/us/stat/96/283">96 STAT. 283</page>
<quotedContent>
<title><num value="I">“TITLE I—</num><heading>BASIC AUTHORITIES GENERALLY</heading>
<section class="indent0 fontsize10"><num value="1"><inline class="smallCaps">“Section</inline> 1.</num> <content class="inline">The Secretary”.</content>
</section>
</title>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>That Act is further amended by adding at the end thereof the following:
<quotedContent>
<title><num value="II">“TITLE II—</num><heading>AUTHORITIES RELATING TO THE REGULATION OF FOREIGN MISSIONS</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“declaration of findings and policy</inline></heading>
<num value="201"><inline class="smallCaps">“Sec.</inline> 201.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Congress finds that the operation in the United <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4301">22 USC 4301.</ref></p></sidenote> States of foreign missions and public international organizations and the official missions to such organizations, including the permissible scope of their activities and the location and size of their facilities, is a proper subject for the exercise of Federal jurisdiction.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>The Congress declares that it is the policy of the United States to support the secure and efficient operation of United States missions abroad, to facilitate the secure and efficient operation in the United States of foreign missions and public international organizations and the official missions to such organizations, and to assist in obtaining appropriate benefits, privileges, and immunities for those missions and organizations and to require their observance of corresponding obligations in accordance with international law.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The treatment to be accorded to a foreign mission in the United States shall be determined by the Secretary after due consideration of the benefits, privileges, and immunities provided to missions of the United States in the country or territory represented by that foreign mission.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“definitions</inline></heading>
<num value="202"><inline class="smallCaps">“Sec.</inline> 202.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">For purposes of this title— <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4302">22 USC 4302.</ref></p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <chapeau>‘benefit’ (with respect to a foreign mission) means any acquisition, or authorization for an acquisition, in the United States by or for a foreign mission, including the acquisition of—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>real property by purchase, lease, exchange, construction, or otherwise,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>public services, including services relating to customs, importation, and utilities, and the processing of applications or requests relating to public services,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">“(C)</num> <content>supplies, maintenance, and transportation,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="D">“(D)</num> <content>locally engaged staff on a temporary or regular basis,</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="E">“(E)</num> <content>travel and related services, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="F">“(F)</num> <content>protective services,</content></subparagraph>
<continuation class="indent0 fontsize10">and includes such other benefits as the Secretary may designate;</continuation></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>‘chancery’ means the principal offices of a foreign mission used for diplomatic or related purposes, and annexes to such offices (including ancillary offices and support facilities), and includes the site and any building on such site which is used for such purposes;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>‘Director’ means the Director of the Office of Foreign Missions established pursuant to section 203(a);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <chapeau>‘foreign mission’ means any official mission to the United States involving diplomatic, consular, or other governmental activities of—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>a foreign government, or</content></subparagraph>
<page identifier="/us/stat/96/284">96 STAT. 284</page>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>an organization (other than an international <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 28.</p></sidenote> organization, as defined in section 209(b) of this title) representing a territory or political entity which has been granted diplomatic or other official privileges and immunities under the laws of the United States,</content></subparagraph>
<continuation class="indent0 fontsize10">including any real property of such a mission and including the personnel of such a mission;</continuation>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>‘real property’ includes any right, title, or interest in or to, or the beneficial use of, any real property in the United States, including any office or other building;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>‘Secretary’ means the Secretary of State;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="7">“(7)</num> <content>‘sending State’ means the foreign government, territory, or political entity represented by a foreign mission;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="8">“(8)</num> <content>‘United States’ means, when used in a geographic sense, the several States, the District of Columbia, the Commonwealth of Puerto Rico, and the territories and possessions of the United States.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Determinations with respect to the meaning and applicability of the terms used in subsection (a) shall be committed to the discretion of the Secretary.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“office of foreign missions</inline></heading>
<num value="203"><inline class="smallCaps">“Sec.</inline> 203.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary shall establish an Office of Foreign <sidenote><p class="indent0 firstIndent0 fontsize8">Establishment.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4303">22 USC 4303.</ref></p> <p class="indent0 firstIndent0 fontsize8">Director, appointment.</p></sidenote> Missions as an office within the Department of State. The Office shall be headed by a Director, appointed by the Secretary, who shall perform his or her functions under the supervision and direction of the Secretary. The Secretary may delegate this authority for supervision and direction of the Director only to the Deputy Secretary of State or an Under Secretary of State.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>The Secretary may authorize the Director to— <sidenote><p class="indent0 firstIndent0 fontsize8">Functions.</p></sidenote></chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>assist agencies of Federal, State, and municipal government with regard to ascertaining and according benefits, privileges, and immunities to which a foreign mission may be entitled;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>provide or assist in the provision of benefits for or on behalf of a foreign mission in accordance with section 204; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>perform such other functions as the Secretary may determine necessary in furtherance of the policy of this title.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“provision of benefits</inline></heading>
<num value="204"><inline class="smallCaps">“Sec.</inline> 204.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Upon the request of a foreign mission, benefits may <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4304">22 USC 4304.</ref></p></sidenote> be provided to or for that foreign mission by or through the Director on such terms and conditions as the Secretary may approve.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>If the Secretary determines that such action is reasonably necessary on the basis of reciprocity or otherwise—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>to facilitate relations between the United States and a sending State,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>to protect the interests of the United States,</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>to adjust for costs and procedures of obtaining benefits for missions of the United States abroad, or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>to assist in resolving a dispute affecting United States interests and involving a foreign mission or sending State,</content></paragraph>
<continuation class="indent0 fontsize10">then the Secretary may require a foreign mission (A) to obtain benefits from or through the Director on such terms and conditions as the Secretary may approve, or (B) to comply with such terms and <page identifier="/us/stat/96/285">96 STAT. 285</page> conditions as the Secretary may determine as a condition to the execution or performance in the United States of any contract or other agreement, the acquisition, retention, or use of any real property, or the application for or acceptance of any benefit (including any benefit from or authorized by any Federal, State, or municipal governmental authority, or any entity providing public services).</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <chapeau>Terms and conditions established by the Secretary under this section may include—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>a requirement to pay to the Director a surcharge or fee, and <sidenote><p class="indent0 firstIndent0 fontsize8">Surcharge or fee.</p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>a waiver by a foreign mission (or any assignee of or <sidenote><p class="indent0 firstIndent0 fontsize8">Waiver.</p></sidenote> person deriving rights from a foreign mission) of any recourse against any governmental authority, any entity providing public services, any employee or agent of such an authority or entity, or any other person, in connection with any action determined by the Secretary to be undertaken in furtherance of this title.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>For purposes of effectuating a waiver of recourse which is required under this section, the Secretary may designate the Director or any other officer of the Department of State as the agent of a foreign mission (or of any assignee of or person deriving rights from a foreign mission). Any such waiver by an officer so designated shall for all purposes (including any court or administrative proceeding) be deemed to be a waiver by the foreign mission (or the assignee of or other person deriving rights from a foreign mission).</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>Nothing in this section shall be deemed to preclude or limit in any way the authority of the United States Secret Service to provide protective services pursuant to section 202 of title 3, United States Code, or section 3056 of title 18, United States Code, at a level commensurate with protective requirements as determined by the United States Secret Service.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“property of foreign missions</inline></heading>
<num value="205"><inline class="smallCaps">“Sec.</inline> 205.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau class="inline">The Secretary may require any foreign mission to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4305">22 USC 4305.</ref></p></sidenote> notify the Director prior to any proposed acquisition, or any proposed sale or other disposition, of any real property by or on behalf of such mission. If such a notification is required, the foreign mission (or other party acting on behalf of the foreign mission) may initiate or execute any contract, proceeding, application, or other action required for the proposed action—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>only after the expiration of the 60-day period beginning on the date of such notification (or after the expiration of such shorter period as the Secretary may specify in a given case); and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>only if the mission is not notified by the Secretary within that period that the proposal has been disapproved; however, the Secretary may include in such a notification such terms and conditions as the Secretary may determine appropriate in order to remove the disapproval.</content></subparagraph></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>For purposes of this section, ‘acquisition’ includes any acquisition <sidenote><p class="indent0 firstIndent0 fontsize8">“Acquisition.”</p></sidenote> or alteration of, or addition to, any real property or any change in the purpose for which real property is used by a foreign mission.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>The Secretary may require any foreign mission to divest itself of, or forgo the use of, any real property determined by the Secretary—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>not to have been acquired in accordance with this section; or</content></paragraph>
<page identifier="/us/stat/96/286">96 STAT. 286</page>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>to exceed limitations placed on real property available to a United States mission in the sending State.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <chapeau> If a foreign mission has ceased conducting diplomatic, consular, and other governmental activities in the United States and has not designated a protecting power or other agent approved by the Secretary to be responsible for the property of that foreign mission, the Secretary—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content> until the designation of a protecting power or other agent approved by the Secretary, may protect and preserve any property of that foreign mission; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content> may authorize the Director to dispose of such property at such time as the Secretary may determine after the expiration of the one-year period beginning on the date that the foreign mission ceased those activities, and may remit to the sending State the net proceeds from such disposition.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“location of foreign missions in the district of columbia</inline></heading>
<num value="206"><inline class="smallCaps">“Sec.</inline> 206.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The location, replacement, or expansion of chanceries <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4306">22 USC 4306.</ref></p></sidenote> in the District of Columbia shall be subject to this section.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">A chancery shall be permitted to locate as a matter of right in any area which is zoned commercial, industrial, waterfront, or mixed-use (CR).</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>A chancery shall also be permitted to locate—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>in any area which is zoned medium-high or high density residential, and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>in any other area, determined on the basis of existing uses, which includes office or institutional uses, including but not limited to any area zoned mixed-use diplomatic or special purpose,</content></subparagraph>
<continuation class="indent0 fontsize10">subject to disapproval by the District of Columbia Board of Zoning Adjustment in accordance with this section.</continuation></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>In each of the areas described in paragraphs (1) and (2), the limitations and conditions applicable to chanceries shall not exceed those applicable to other office or institutional uses in that area.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">If a foreign mission wishes to locate a chancery in an area <sidenote><p class="indent0 firstIndent0 fontsize8">Notice; publication in D.C. Register.</p></sidenote> described in subsection (b)(2), or wishes to appeal an administrative decision relating to a chancery based in whole or in part upon any zoning map or regulation, it shall file an application with the Board of Zoning Adjustment which shall publish notice of that application in the District of Columbia Register.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Regulations issued to carry out this section shall provide appropriate opportunities for participation by the public in proceedings concerning the location, replacement, or expansion of chanceries.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>A final determination concerning the location, replacement, or expansion of a chancery shall be made not later than six months after the date of the filing of an application with respect to such location, replacement, or expansion. Such determination shall not be subject to the administrative proceedings of any other agency or official except as provided in this title.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <chapeau>Any determination concerning the location of a chancery, under subsection (b)(2), or concerning an appeal of an administrative decision with respect to a chancery based in whole or in part upon any zoning regulation or map, shall be based solely on the following criteria:</chapeau>
<page identifier="/us/stat/96/287">96 STAT. 287</page>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>The international obligation of the United States to facilitate the provision of adequate and secure facilities for foreign missions in the Nation’s Capital.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>Historic preservation, as determined by the Board of Zoning Adjustment in carrying out this section; and in order to ensure compatibility with historic landmarks and districts, substantial compliance with District of Columbia and Federal regulations governing historic preservation shall be required with respect to new construction and to demolition of or alteration to historic landmarks.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">“(3)</num> <content>The adequacy of off-street or other parking and the extent to which the area will be served by public transportation to reduce parking requirements, subject to such special security requirements as may be determined by the Secretary, after consultation with Federal agencies authorized to perform protective services.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">“(4)</num> <content>The extent to which the area is capable of being adequately protected, as determined by the Secretary, after consultation with Federal agencies authorized to perform protective services.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">“(5)</num> <content>The municipal interest, as determined by the Mayor of the District of Columbia.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">“(6)</num> <content>The Federal interest, as determined by the Secretary.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Regulations, proceedings, and other actions of the National Capital Planning Commission, the Zoning Commission for the District of Columbia, and the Board of Zoning Adjustment affecting the location, replacement, or expansion of chanceries shall be consistent with this section (including the criteria set out in subsection (d)) and shall reflect the policy of this title.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Proposed actions of the Zoning Commission concerning implementation of this section shall be referred to the National Capital Planning Commission for review and comment.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>Regulations issued to carry out this section shall provide for proceedings of a rule-making and not of an adjudicatory nature.</content></subsection>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <content>The Secretary shall require foreign missions to comply substantially <sidenote><p class="indent0 firstIndent0 fontsize8">D.C. building codes, compliance.</p></sidenote> with District of Columbia building and related codes in a manner determined by the Secretary to be not inconsistent with the international obligations of the United States.</content></subsection>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num> <chapeau>Approval by the Board of Zoning Adjustment or the Zoning Commission or, except as provided in section 205, by any other agency or official is not required—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>for the location, replacement, or expansion of a chancery to the extent that authority to proceed, or rights or interests, with respect to such location, replacement, or expansion were granted to or otherwise acquired by the foreign mission before the effective date of this section; or</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>for continuing use of a chancery by a foreign mission to the extent that the chancery was being used by a foreign mission on the effective date of this section.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="i">“(i)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The President may designate the Secretary of Defense, the Secretary of the Interior, or the Administrator of General Services (or such alternate as such official may from time to time designate) to serve as a member of the Zoning Commission in lieu of the Director of the National Park Service whenever the President determines that the Zoning Commission is performing functions concerning the implementation of this section.</content></paragraph>
<page identifier="/us/stat/96/288">96 STAT. 288</page>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <chapeau>Whenever the Board of Zoning Adjustment is performing functions regarding an application by a foreign mission with respect to the location, expansion, or replacement of a chancery—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the representative from the Zoning Commission shall be the Director of the National Park Service or if another person has been designated under paragraph (1) of this subsection, the person so designated; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <content>the representative from the National Capital Planning Commission shall be the Executive Director of that Commission.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="j">“(j)</num> <content>Provisions of law (other than this title) applicable with respect to the location, replacement, or expansion of real property in the District of Columbia shall apply with respect to chanceries only to the extent that they are consistent with this section.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“preemption</inline></heading>
<num value="207"><inline class="smallCaps">“Sec.</inline> 207.</num> <content class="inline">Notwithstanding any other law, no act of any Federal <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4307">22 USC 4307.</ref></p></sidenote> agency shall be effective to confer or deny any benefit with respect to any foreign mission contrary to this title. Nothing in section 202, 203, 204, or 205 may be construed to preempt any State or municipal <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 283–285.</p></sidenote> law or governmental authority regarding zoning, land use, health, safety, or welfare, except that a denial by the Secretary involving a benefit for a foreign mission within the jurisdiction of a particular State or local government shall be controlling.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“general provisions</inline></heading>
<num value="208"><inline class="smallCaps">“Sec.</inline> 208.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary may issue such regulations as the <sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4308">22 USC 4308.</ref></p></sidenote> Secretary may determine necessary to carry out the policy of this title.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Compliance with any regulation, instruction, or direction issued by the Secretary under this title shall to the extent thereof be a full acquittance and discharge for all purposes of the obligation of the person making the same. No person shall be held liable in any court or administrative proceeding for or with respect to anything done or omitted in good faith in connection with the administration of, or pursuant to and in reliance on, this title, or any regulation, instruction, or direction issued by the Secretary under this title.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <chapeau>For purposes of administering this title—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the Secretary may accept details and assignments of employees of Federal agencies to the Office of Foreign Missions on a reimbursable or nonreimbursable basis (with any such reimbursements to be credited to the appropriations made available for the salaries and expenses of officers and employees of the employing agency); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>the Secretary may, to the extent necessary to obtain <sidenote><p class="indent0 firstIndent0 fontsize8">Experts and consultants.</p></sidenote> services without delay, exercise his authority to employ experts and consultants under section 3109 of title 5, United States Code, without requiring compliance with such otherwise applicable requirements for that employment as the Secretary may determine, except that such employment shall be terminated after 60 days if by that time those requirements are not complied with.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>Contracts and subcontracts for supplies or services, including <sidenote><p class="indent0 firstIndent0 fontsize8">Contracts and subcontracts for supplies or services.</p></sidenote> personal services, made by or on behalf of the Director shall be made after advertising, in such manner and at such times as the Secretary shall determine to be adequate to ensure notice and <page identifier="/us/stat/96/289">96 STAT. 289</page> opportunity for competition, except that advertisement shall not be required when (1) the Secretary determines that it is impracticable or will not permit timely performance to obtain bids by advertising, or (2) the aggregate amount involved in a purchase of supplies or procurement of services does not exceed $10,000. Such contracts and subcontracts may be entered into without regard to laws and regulations otherwise applicable to solicitation, negotiation, administration, and performance of government contracts. In awarding contracts, the Secretary may consider such factors as relative quality and availability of supplies or services and the compatibility of the supplies or services with implementation of this title.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <chapeau>The head of any Federal agency may, for purposes of this title—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>transfer or loan any property to, and perform administrative and technical support functions and services for the operations of, the Office of Foreign Missions (with reimbursements to agencies under this paragraph to be credited to the current applicable appropriation of the agency concerned); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>acquire and accept services from the Office of Foreign Missions, including (whenever the Secretary determines it to be in furtherance of the purposes of this title) acquisitions without regard to laws normally applicable to the acquisition of services by such agency.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">“(f)</num> <content>Assets of or under the control of the Office of Foreign Missions, wherever situated, which are used by or held for the use of a foreign mission shall not be subject to attachment, execution, injunction, or similar process, whether intermediate or final.</content></subsection>
<subsection class="indent0 fontsize10"><num value="g">“(g)</num> <content>Except as otherwise provided, any determination required under this title shall be committed to the discretion of the Secretary.</content></subsection>
<subsection class="indent0 fontsize10"><num value="h">“(h)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">In order to implement this title, the Secretary may transfer to the working capital fund established by section 13 of this Act such <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2684">22 USC 2684.</ref></p></sidenote> amounts available to the Department of State as may be necessary.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>All revenues, including proceeds from gifts and donations, received by the Director or the Secretary in carrying out this title may be credited to the working capital fund established by section 13 of this Act and shall be available for purposes of this title in accordance with that section.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>Only amounts transferred or credited to the working capital fund established by section 13 of this Act may be used in carrying out the functions of the Secretary or the Director under this title.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“application to public international organizations and official missions to such organizations</inline></heading>
<num value="209"><inline class="smallCaps">“Sec.</inline> 209.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary may make section 206, or any other <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 286.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4309">22 USC 4309.</ref></p></sidenote> provision of this title, applicable with respect to an international organization to the same extent that it is applicable with respect to a foreign mission if the Secretary determines that such application is necessary to carry out the policy set forth in section 201(b) and to further the objectives set forth in section 204(b).</content><sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 283.</p> <p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 284.</p></sidenote></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <chapeau>For purposes of this section, ‘international organization’ <sidenote><p class="indent0 firstIndent0 fontsize8">“international organization.”</p></sidenote> means—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>a public international organization designated as such pursuant to the International Organizations Immunities Act (22 U.S.C. 288—288f–2) or a public international organization created pursuant to a treaty or other international agreement as an instrument through or by which two or more foreign govern-<page identifier="/us/stat/96/290">96 STAT. 290</page>ments engage in some aspect of their conduct of international affairs; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>an official mission (other than a United States mission) to such a public international organization,</content></paragraph>
<continuation class="indent0 fontsize10">including any real property of such an organization or mission and including the personnel of such an organization or mission.</continuation>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“privileges and immunities</inline></heading>
<num value="210"><inline class="smallCaps">“Sec.</inline> 210.</num> <content class="inline">Nothing in this title shall be construed to limit the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4310">22 USC 4310.</ref></p></sidenote> authority of the United States to carry out its international obligations, or to supersede or limit immunities otherwise available by law. No act or omission by any foreign mission, public international organization, or official mission to such an organization, in compliance with this title shall be deemed to be an implied waiver of any immunity otherwise provided for by law.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“enforcement</inline></heading>
<num value="211"><inline class="smallCaps">“Sec.</inline> 211.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">It shall be unlawful for any person to make available <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4311">22 USC 4311.</ref></p></sidenote> any benefits to a foreign mission contrary to this title. The United States, acting on its own behalf or on behalf of a foreign mission, has standing to bring or intervene in an action to obtain compliance with this title, including any action for injunctive or other equitable relief.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Upon the request of any Federal agency, any State or local government agency, or any business or other person that proposes to enter into a contract or other transaction with a foreign mission, the Secretary shall advise whether the proposed transaction is prohibited by any regulation or determination of the Secretary under this title.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“presidential guidelines</inline></heading>
<num value="212"><inline class="smallCaps">“Sec.</inline> 212.</num> <content class="inline">The authorities granted to the Secretary pursuant to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4312">22 USC 4312.</ref></p></sidenote> the provisions of this title shall be exercised in accordance with procedures and guidelines approved by the President.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">“severability</inline></heading>
<num value="213"><inline class="smallCaps">“Sec.</inline> 213.</num> <content class="inline">If any provision of this title or the application thereof to <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4313">22 USC 4313.</ref></p></sidenote> any person or circumstance is held invalid, the remainder of this title and the application of such provision to any other person or circumstance shall not be affected thereby.”.</content>
</section>
</title>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">technical and conforming amendments</inline></heading>
<num value="203"><inline class="smallCaps">Sec.</inline> 203.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 13 of the State Department Basic Authorities Act of 1956 (22 U.S.C. 2684) is amended in the first sentence by striking out “<quotedText>and</quotedText>” following the semicolon at the end of clause (3), and by inserting immediately before the period at the end of the sentence the following: “<quotedText>; and (5) services and supplies to carry out title II of this Act</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Subparagraph (A) of section 2(1) of the Diplomatic Relations Act (22 U.S.C. 254a(I)(A)) is amended to read as follows:
<quotedContent>
<paragraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>the head of a mission and those members of a mission who are members of the diplomatic staff or who, pursuant to law, are granted equivalent privileges and immunities,”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/291">96 STAT. 291</page>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 3(b) of such Act (22 U.S.C. 254b) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>With respect to a nonparty to the Vienna Convention, the mission, the members of the mission, their families, and diplomatic couriers shall enjoy the privileges and immunities specified in the Vienna Convention.”.</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <chapeau>Section 4 of such Act (22 U.S.C. 254c) is amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>by inserting “<quotedText>the mission, the</quotedText>” immediately after “<quotedText>immunities for</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>by striking out “<quotedText>of any sending state</quotedText>”.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>Section 1364 of title 28, United States Code, is amended by striking out “<quotedText>as defined in the Vienna Convention on Diplomatic Relations</quotedText>” and inserting in lieu thereof “<quotedText>within the meaning of section 2(3) of the Diplomatic Relations Act (22 U.S.C. 254a(3))</quotedText>”.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 6 of the Act of June 20, 1938 (D.C. Code, 1981 ed., sec. 5–418) is amended by striking out “<quotedText>(a)</quotedText>”, and by striking out subsections (b), (c), (d), and (e).</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">effective date</inline></heading>
<num value="204"><inline class="smallCaps">Sec.</inline> 204.</num> <content>The amendments made by this title shall take effect on <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4301">22 USC 4301</ref> note.</p></sidenote> October 1, 1982.</content>
</section>
</title>
<title><num value="III">TITLE III—</num><heading>UNITED STATES INFORMATION AGENCY</heading><sidenote><p class="indent0 firstIndent0 fontsize8">United States Information Agency Authorization Act, Fiscal Years 1982 and 1988.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="301"><inline class="smallCaps">Sec.</inline> 301.</num> <content class="inline">This title may be cited as the “<shortTitle role="act">United States Information Agency Authorization Act, Fiscal Years 1982 and 1983</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">authorizations of appropriations</inline></heading>
<num value="302"><inline class="smallCaps">Sec.</inline> 302.</num> <content class="inline">There are authorized to be appropriated for the United States Information Agency, as so redesignated by section 303 of this Act, $494,034,000 for the fiscal year 1982 and $559,000,000 for the fiscal year 1983 to carry out international communication, educational, cultural, and exchange programs under the United States Information and Educational Exchange Act of 1948, the Mutual <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1431">22 USC 1431</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2451">22 USC 2451</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/app">5 USC app.</ref></p></sidenote> Educational and Cultural Exchange Act of 1961, and Reorganization Plan Numbered 2 of 1977, and other purposes authorized by law.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">redesignation of the international communication agency as the united states information agency</inline></heading>
<num value="303"><inline class="smallCaps">Sec.</inline> 303.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The International Communication Agency, established <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1461">22 USC 1461</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/app">5 USC app.</ref></p></sidenote> by Reorganization Plan Numbered 2 of 1977, is hereby redesignated the United States Information Agency. The Director of the International Communication Agency or any other official of the International Communication Agency is hereby redesignated the Director or other official, as appropriate, of the United States Information Agency.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Any reference in any statute, reorganization plan, Executive order, regulation, agreement, determination, or other official document or proceeding to the International Communication Agency or the Director or other official of the International Communication Agency shall be deemed to refer respectively to the United States <page identifier="/us/stat/96/292">96 STAT. 292</page> Information Agency or the Director or other official of the United States Information Agency, as so redesignated by subsection (a).</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">changes in administrative authorities</inline></heading>
<num value="304"><inline class="smallCaps">Sec.</inline> 304.</num> <subsection class="inline"><num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau class="inline">Title III of the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1451–1453) is amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>in section 301 by striking out “<quotedText>citizen of the United <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1451">22 USC 1451.</ref></p></sidenote> States</quotedText>” and inserting in lieu thereof “<quotedText>person</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in sections 302 and 303 by striking out “<quotedText>citizen of the <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1452/s1453">22 USC 1452, 1453.</ref></p></sidenote> United States</quotedText>” and inserting in lieu thereof “<quotedText>person in the employ or service of the Government of the United States</quotedText>”.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <chapeau>Such title is further amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <chapeau>in section 301—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">(i)</num> <content>by striking out “<quotedText>Secretary</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>Director of the United States Information Agency</quotedText>”, and</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">(ii)</num> <content>by striking out “<quotedText>Secretary</quotedText>” the second place it appears and inserting in lieu thereof “<quotedText>Director</quotedText>”; and</content></clause>
</subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in section 303 by striking out “<quotedText>Secretary</quotedText>” and inserting in lieu thereof “<quotedText>Director of the United States Information Agency</quotedText>”.</content></subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <chapeau>Section 302 of such Act is amended—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>in the second sentence by striking out “<quotedText>section 901(3) of the Foreign Service Act of 1946 (60 Stat. 999)</quotedText>” and inserting in lieu thereof “<quotedText>section 905 of the Foreign Service Act of 1980</quotedText>”; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>in the last sentence by striking out “<quotedText>section 1765 of the Revised Statutes</quotedText>” and inserting in lieu thereof “<quotedText>section 5536 of title 5, United States Code</quotedText>”.</content></subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>Section 802 of such Act (22 U.S.C. 1472) is amended—</chapeau>
<paragraph class="indent1 fontsize10"><num value="1">(1)</num> <content>by inserting “<quotedText>(a)</quotedText>” immediately after “<quotedText>Sec. 802.</quotedText>”; and</content></paragraph>
<paragraph class="indent1 fontsize10"><num value="2">(2)</num> <content>by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau class="inline">Any contract authorized by subsection (a) and described in paragraph (3) of this subsection which is funded on the basis of annual appropriations may nevertheless be made for periods not in excess of 5 years when—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">“(A)</num> <content>appropriations are available and adequate for payment for the first fiscal year and for all potential cancellation costs; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">“(B)</num> <chapeau>the Director of the United States Information Agency determines that—</chapeau>
<clause class="indentUp1 fontsize10"><num value="i">“(i)</num> <content>the need of the Government for the property or service being acquired over the period of the contract is reasonably firm and continuing;</content></clause>
<clause class="indentUp1 fontsize10"><num value="ii">“(ii)</num> <content>such a contract will serve the best interests of the United States by encouraging effective competition or promoting economies in performance and operation; and</content></clause>
<clause class="indentUp1 fontsize10"><num value="iii">“(iii)</num> <content>such method of contracting will not inhibit small business participation.</content></clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>In the event that funds are not made available for the continuation of such a contract into a subsequent fiscal year, the contract shall be canceled and any cancellation costs incurred shall be paid from appropriations originally available for the performance of the contract, appropriations currently available for the acquisi-<page identifier="/us/stat/96/293">96 STAT. 293</page>tion of similar property or services and not otherwise obligated, or appropriations made for such cancellation payments.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>This subsection applies to contracts for the procurement of property or services, or both, for the operation, maintenance, and support of programs, facilities, and installations for or related to telecommunication activities, newswire services, and the distribution of books and other publications in foreign countries.”.</content></paragraph></subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Paragraph (16) of section 804 of such Act (22 U.S.C. 1474(16)) is amended by inserting “<quotedText>and security</quotedText>” immediately after “<quotedText>right-hand drive</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <chapeau>Section 804 of such Act (22 U.S.C. 1474) is amended—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>by striking out “<quotedText>and</quotedText>” at the end of paragraph (18);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>by striking out the period at the end of paragraph (19) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>by adding at the end of the section the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="20">“(20)</num> <content>subject to the availability of appropriated funds, purchase motion picture, radio and television producers’ liability insurance to cover errors and omissions or similar insurance coverage for the protection of interests in intellectual property.”.</content></paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>Title VIII of such Act (22 U.S.C. 1471–1475b) is amended by adding at the end thereof the following new sections:
<quotedContent>
<section class="indent0 firstIndent0 fontsize10">
<heading class="centered"><inline class="smallCaps">“acting associate directors</inline></heading>
<num value="808"><inline class="smallCaps">“Sec.</inline> 808.</num> <content class="inline">If an Associate Director of the United States Information <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1475c">22 USC 1475c.</ref></p></sidenote> Agency dies, resigns, or is sick or absent, the Associate Director’s principal assistant shall perform the duties of the office until a successor is appointed or the absence or sickness stops.</content>
</section>
<section class="indent0 firstIndent0 fontsize10">
<heading class="centered"><inline class="smallCaps">“compensation for disability or death</inline></heading>
<num value="809"><inline class="smallCaps">“Sec.</inline> 809.</num> <content class="inline">A cultural exchange, international fair or exposition, <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1475d">22 USC 1475d.</ref></p></sidenote> or other exhibit or demonstration of United States economic accomplishments and cultural attainments, provided for under this Act or the Mutual Educational and Cultural Exchange Act of 1961 shall not be considered a ‘public work’ as that term is defined in the first section of the Act of August 16, 1941 (42 U.S.C. 1651; commonly known as the ‘Defense Base Act’).</content>
</section>
<section class="indent0 firstIndent0 fontsize10">
<heading class="centered"><inline class="smallCaps">“use of english-teaching program fees</inline></heading>
<num value="810"><inline class="smallCaps">“Sec.</inline> 810.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Notwithstanding section 3617 of the Revised Statutes <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1475e">22 USC 1475e.</ref></p></sidenote> of the United States (31 U.S.C. 484) or any other law or limitation of authority, tuition fees or other payments received by or for the use of the International Communication Agency from or in connection with English-teaching programs conducted by or on behalf of the Agency under the authority of this Act or the Mutual Educational and Cultural Exchange Act of 1961 may be credited to the Agency’s applicable appropriation to such extent as may be provided in advance in an appropriation Act.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>This section shall take effect on October 1, 1982.”.<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p></sidenote></content></subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>Section 1011(h) of such Act (22 U.S.C. 1442(h)) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>Section 701(a) of this Act shall not apply with respect to any amounts appropriated under this section for the purpose of liquidat-<page identifier="/us/stat/96/294">96 STAT. 294</page>ing the notes (and any accrued interest thereon) which were assumed in the operation of the informational media guaranty program under this section and which were outstanding on the date of enactment of this paragraph.”.</content></paragraph>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">international exchanges and national security</inline></heading>
<num value="305"><inline class="smallCaps">Sec.</inline> 305.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">The Congress finds that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>United States Government sponsorship of international exchange-of-persons activities has, during the postwar era, contributed significantly to United States national security interests;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>during the 1970’s, while United States programs declined dramatically, Soviet exchange-of-persons activities increased steadily in pace with the Soviet military buildup;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>as a consequence of these two trends, Soviet exchange-of-persons programs now far exceed those sponsored by the United States Government and thereby provide the Soviet Union an important means of extending its worldwide influence;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>the importance of competing effectively in this area is reflected in the efforts of major United States allies, whose programs also represent far greater emphasis on exchange-of-persons activities than is demonstrated by the current United States effort; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>with the availability of increased resources, the United States exchange-of-persons program could be greatly strengthened, both qualitatively and quantitatively.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>It is therefore the sense of the Congress that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>United States exchange-of-persons activities should be strengthened;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the allocation of resources necessary to accomplish this improvement would constitute a highly cost-effective means of enhancing the United States national security; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>because of the integral and continuing national security role of exchange-of-persons programs, such activities should be accorded a dependable source of long-term funding.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The amount obligated by the United States Information <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2455">22 USC 2455</ref> note.</p></sidenote> Agency each fiscal year for grants for exchange-of-persons activities shall be increased, through regular annual increases, so that by the fiscal year 1986 the amount obligated for such grants is at least double (in terms of constant dollars) the amount obligated for such grants for the fiscal year 1982.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau class="inline">In furtherance of the purposes of subsection (c), the Congress <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2455">22 USC 2455</ref> note.</p></sidenote> directs that of the amount appropriated for the United States Information Agency for the fiscal year 1983—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>$84,256,000 shall be available only for grants for the Fulbright Academic Exchange Programs and the International Visitor Program; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>$3,248,000 shall be available only for grants for the Humphrey Fellowship Program; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="C">(C)</num> <content>$8,906,000 shall be available only for grants to private, not-for-profit organizations engaging in exchange-of-persons programs;</content></subparagraph>
<continuation class="indent0 fontsize10">subject to paragraphs (2) and (3) of this subsection.</continuation>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <chapeau>If the amount appropriated for the United States Information Agency for the fiscal year 1983 is less than the amount authorized for the fiscal year 1983, then the amounts specified in subpara-<page identifier="/us/stat/96/295">96 STAT. 295</page>graphs (A) through (C) of paragraph (1) shall each be deemed to be reduced to the amount which bears the same ratio to the specified amount as the amount appropriated bears to the amount authorized. For purposes of this paragraph—</chapeau>
<subparagraph class="indentUp1 fontsize10"><num value="A">(A)</num> <content>the term “amount appropriated” means the amount <sidenote><p class="indent0 firstIndent0 fontsize8">“Amount appropriated.”</p> <p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 291.</p></sidenote> appropriated under section 302 of this Act (less any rescissions), and does not include amounts appropriated under section 704 of the United States Information and Educational Exchange Act of 1948 (relating to nondiscretionary personnel costs and currency <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1477b">22 USC 1477b.</ref></p></sidenote> fluctuations) or under any other provision of law; and</content></subparagraph>
<subparagraph class="indentUp1 fontsize10"><num value="B">(B)</num> <content>the term “amount authorized” means the amount authorized to be appropriated by section 302 of this Act, less an amount equal to any amount which was withheld from appropriation (or was rescinded) in order to reduce the amount available for a particular program or activity.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>The Director of the United States Information Agency may authorize up to 5 percent of the amount earmarked under subparagraph (A), (B), or (C) of paragraph (1) to be used for a purpose other than the exchange-of-persons activities specified in that subparagraph. Not less than 15 days prior to any such authorization, the Director shall submit to the Committee on Foreign Affairs of the House of Representatives, and to the Committee on Foreign Relations of the Senate, a justification for authorizing the use of earmarked funds for a purpose other than the specified exchange-of-persons activities.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">distribution within the united states of certain united states information agency films</inline></heading>
<num value="306"><inline class="smallCaps">Sec.</inline> 306.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Notwithstanding the second sentence of section 501 of the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1461)—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the Director of the United States Information Agency shall <sidenote><p class="indent0 firstIndent0 fontsize8">Master copies, availability to GSA.</p></sidenote> make available to the Administrator of General Services a master copy of each of the films listed in subsection (b) of this section; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the Administrator shall reimburse the Director for any <sidenote><p class="indent0 firstIndent0 fontsize8">Reimbursement; film deposit in National Archives.</p></sidenote> expenses of the Agency in making that master copy available, shall secure any licenses or other rights required for distribution of that film within the United States, shall deposit that film in the National Archives of the United States, and shall make copies of that film available for purchase and public viewing within the United States.</content></paragraph>
<continuation class="indent0 fontsize10">Any reimbursement to the Director pursuant to this section shall be credited to the applicable appropriation of the United States Information Agency.</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The films to be made available pursuant to this section are the following: “Reflections: Samuel Eliott Morison”; “And Now Miguel”; and “In their Own Words”.</content></subsection>
</section>
</title>
<title><num value="IV">TITLE IV—</num><heading>BOARD FOR INTERNATIONAL BROADCASTING</heading><sidenote><p class="indent0 firstIndent0 fontsize8">Board for International Broadcasting Authorization Act, Fiscal Years 1982 and 1983.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2871">22 USC 2871</ref> note.</p></sidenote>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">short title</inline></heading>
<num value="401"><inline class="smallCaps">Sec.</inline> 401.</num> <content class="inline">This title may be cited as the “<shortTitle role="title">Board for International Broadcasting Authorization Act, Fiscal Years 1982 and 1983</shortTitle>”.</content>
</section>
<page identifier="/us/stat/96/296">96 STAT. 296</page>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">authorizations of appropriations</inline></heading>
<num value="402"><inline class="smallCaps">Sec.</inline> 402.</num> <content class="inline">Subparagraph (A) of section 8(a)(1) of the Board for International Broadcasting Act of 1973 (22 U.S.C. 2877(a)(1)(A)) is amended to read as follows:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="A">“(A)</num> <content>$86,519,000 for the fiscal year 1982 and $98,317,000 for the fiscal year 1983; and”.</content></paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">membership of the rfe/rl board and the board for international broadcasting</inline></heading>
<num value="403"><inline class="smallCaps">Sec.</inline> 403.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Board for International Broadcasting Act of 1973 (22 U.S.C. 2871–2879) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="indent0 firstIndent0 fontsize10">
<heading class="centered"><inline class="smallCaps">“merger of the board for international broadcasting and the rfe/rl board</inline></heading>
<num value="11"><inline class="smallCaps">“Sec.</inline> 11.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Effective 60 days after the date of enactment of this <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2880">22 USC 2880.</ref></p></sidenote> section, no grant may be made under this Act to RFE/RL, Incorporated, unless the certificate of incorporation of RFE/RL, Incorporated, has been amended to provide that—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">“(1)</num> <content>the Board of Directors of RFE/RL, Incorporated, shall consist of the members of the Board for International Broadcasting and of no other members, except that the member of the Board for International Broadcasting who is an ex officio member of that Board because of his or her position as chief operating executive of RFE/RL, Incorporated, may participate in the activities of the Board of Directors but may not vote in the determinations of the Board of Directors; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">“(2)</num> <content>such Board of Directors shall make all major policy <sidenote><p class="indent0 firstIndent0 fontsize8">Functions.</p></sidenote> determinations governing the operation of RFE/RL, Incorporated, and shall appoint and fix the compensation of such managerial officers and employees of RFE/RL, Incorporated, as it deems necessary to carry out the purposes of this Act.</content></paragraph> 
</subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Compliance with the requirement of paragraph (1) of subsection (a) shall not be construed to make RFE/RL, Incorporated, a Federal agency or instrumentality.”.</content></subsection>
</section>
</quotedContent>
</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Section 8(b)(1) of such Act (22 U.S.C. 2872(b)(1)) is amended to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <heading><inline class="smallCaps">Composition of Board.</inline>—</heading><content class="inline">The Board shall consist of ten members, one of whom shall be an ex officio member. The President shall appoint, by and with the advice and consent of the Senate, nine voting members, one of whom the President shall designate as chairman. Not more than five of the members of the Board appointed by the President shall be of the same political party. The chief operating executive of RFE/RL, Incorporated, shall be an ex officio member of the Board and may participate in the activities of the Board, but may not vote in the determinations of the Board.”.</content></paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Sections 8(b) (3) and (4) of that Act (22 U.S.C. 2872(b) (3) and (4)) are amended to read as follows:
<quotedContent>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <heading><inline class="smallCaps">Term of Office of Presidentially Appointed Members.</inline>—</heading><content class="inline">The term of office of each member of the Board appointed by the President shall be three years, except that the terms of office of the individuals initially appointed as the four additional voting members of the Board who are provided for by the Board for International Broadcasting Authorization Act, Fiscal Years 1982 and 1983, <sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 295</p></sidenote> <page identifier="/us/stat/96/297">96 STAT. 297</page> shall be one, two, or three years (as designated by the President at the time of their appointment) so that the terms of one-third of the voting members of the Board expire each year. The President shall appoint, by and with the advice and consent of the Senate, members to fill vacancies occurring prior to the expiration of a term, in which case the members so appointed shall serve for the remainder of such term. Any member whose term has expired may serve until his or her successor has been appointed and qualified.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <heading><inline class="smallCaps">Term of Office of the Ex Officio Member.</inline>—</heading><content>The ex officio member of the Board shall serve on the Board during his or her term of service as chief operating executive of RFE/RL, Incorporated.”.</content></paragraph>
</quotedContent>
</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">radio broadcasting to cuba</inline></heading>
<num value="404"><inline class="smallCaps">Sec.</inline> 404.</num> <content class="inline">Any program of the United States Government involving <sidenote><p class="indent0 firstIndent0 fontsize8">Radio Marti.</p></sidenote> radio broadcasts directed principally to Cuba, for which funds are authorized to be appropriated by this Act or any other Act, shall be designated as “Radio Marti”.</content>
</section>
</title>
<title><num value="V">TITLE V—</num><heading>MISCELLANEOUS PROVISIONS</heading>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">inter-american foundation</inline></heading>
<num value="501"><inline class="smallCaps">Sec.</inline> 501.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 401(s)(2) of the Foreign Assistance Act of 1969 (22 U.S.C. 290f(s)(2)) is amended in the first sentence by striking out “<quotedText>$25,000,000 for each of the fiscal years 1979 and 1980</quotedText>” and inserting in lieu thereof “<quotedText>$12,000,000 for the fiscal year 1982 and $12,800,000 for the fiscal year 1983</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 401(h) of that Act (22 U.S.C. 290f(h)) is amended by striking out “<quotedText>actual and necessary expenses not in excess of $50 per day, and for transportation expenses</quotedText>” and inserting in lieu thereof “<quotedText>travel expenses, including per diem in lieu of subsistence, in accordance with section 5703 of title 5, United States Code</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Section 401 of that Act is further amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="u">“(u)</num> <content>When, with the permission of the Foundation, funds made available to a grantee under this section are invested pending disbursement, the resulting interest is not required to be deposited in the United States Treasury if the grantee uses the resulting interest for the purposes for which the grant was made. This subsection applies with respect to both interest earned before and interest earned after the enactment of this subsection.”.</content></subsection>
</quotedContent>
</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">report on costs for refugees and cuban and haitian entrants</inline></heading>
<num value="502"><inline class="smallCaps">Sec.</inline> 502.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">Not later than 60 days after the date of enactment of this Act, the President shall prepare and transmit to the Congress a full and complete report on the total cost of Federal, State, and local efforts to assist refugees and Cuban and Haitian entrants within the United States or abroad for each of the fiscal years 1981 and 1982. Such report shall include and set forth for each such fiscal year—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the costs of assistance for resettlement of refugees and Cuban and Haitian entrants within the United States or abroad;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the costs of United States contributions to foreign governments, international organizations, or other agencies which are <page identifier="/us/stat/96/298">96 STAT. 298</page> attributable to assistance for refugees and Cuban and Haitian entrants;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>the costs of Federal, State, and local efforts other than those described in paragraphs (1) and (2) to assist and provide services for refugees and Cuban and Haitian entrants;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>administrative and operating expenses of Federal, State, and local governments that are attributable to programs of assistance or services described in paragraphs (1), (2), and (3); and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>administrative and operating expenses incurred by the United States because of the entry of such aliens into the United States.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>For purposes of this section—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the term “refugees” is used within the meaning of paragraph <sidenote><p class="indent0 firstIndent0 fontsize8">“Refugees.”</p></sidenote> (42) of section 101(a) of the Immigration and Nationality Act; and</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t8/s1101">8 USC 1101.</ref></p></sidenote></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the term “Cubans and <sidenote><p class="indent0 firstIndent0 fontsize8">“Cubans and Haitian entrants.”</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t8/s1182">8 USC 1182.</ref></p></sidenote> Haitian entrants” means Cuban and Haitians paroled into the United States, pursuant to section 212(d)(5) of the Immigration and Nationality Act, during 1980 who have not been given or denied refugee status under that Act.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">japan-united states friendship commission</inline></heading>
<num value="503"><inline class="smallCaps">Sec.</inline> 503.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Section 6(4) of the Japan-United States Friendship Act (22 U.S.C. 2905(4)) is amended by striking out “<quotedText>and not to exceed 5 per centum annually of the principal of the Fund</quotedText>” and inserting in lieu thereof “<quotedText>, any amount of the contributions deposited in the Fund from nonappropriated sources pursuant to paragraph (2) or (3) of this section, and not to exceed 5 percent annually of the principal of the total amount appropriated to the Fund</quotedText>”.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Section 7(e) of such Act (22 U.S.C. 2906(e)) is amended by inserting after “<quotedText>amounts received</quotedText>” the following: “<quotedText>(including amounts earned as interest on, and proceeds from the sale or redemption of, obligations purchased with amounts received)</quotedText>”.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">international code of marketing of breastmilk substitutes</inline></heading>
<num value="504"><inline class="smallCaps">Sec.</inline> 504.</num> <content class="inline">The Congress expresses its strong support for the promotion by the United States of sound infant feeding practices, and continues to be concerned with the sole negative vote cast by the United States against the International Code of Marketing of Breastmilk Substitutes. The Congress urges the President, in light of congressional concern and of new indications of international support for general implementation of the Code, to review the United States position on the Code prior to the 25th World Health Assembly meeting. The Congress also urges United States infant formula manufacturers to continue to re-examine their own position regarding the Code.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">repeal of obsolete provisions</inline></heading>
<num value="505"><inline class="smallCaps">Sec.</inline> 505.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">The following provisions of law are repealed:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>Section 408 of the Act entitled “An Act to authorize <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s287c">22 USC 287c</ref> note.</p></sidenote> appropriations for fiscal years 1980 and 1981 for the Department of State, the International Communication Agency, and the Board for International Broadcasting”, approved August 15, 1979.</content></paragraph>
<page identifier="/us/stat/96/299">96 STAT. 299</page>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>Sections 121(b), 122(b), 504(e), 601(b), 603(c), 608(c), 609(c), 610(c), 611(b), 613(b), 705(a), 709, and 711 of the Foreign Relations Authorization Act, Fiscal Year 1979. <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4195/s2680/2656d">22 USC 4195 note, 2680 note, 2656d;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/92/984">92 Stat. 984;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2656/2656d">22 USC 2656 note, 2656d</ref> note;</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/92/988/989">92 Stat. 988, 989;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2151/s1731/s2370/s2220a">22 USC 2151 note, 1731 note, 2370 note, 2220a</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/91/845">91 Stat. 845;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2384/s4021">22 USC 2384 note, 4021</ref> note;</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/91/857/858/862">91 Stat. 857, 858, 862;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2151">22 USC 2151</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2871">22 USC 2871</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/89/756/722">89 Stat. 756, 722.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2151">22 USC 2151</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4195/s2680">22 USC 4195 note, 2680</ref> note;</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/92/984">92 Stat. 984;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1731/s2370">22 USC 1731 note, 2370</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/91/845">91 Stat. 845;</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s4021">22 USC 4021</ref> note;</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/91/858">91 Stat. 858,</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/89/772">89 Stat. 772.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2151">22 USC 2151</ref> note.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/91/858">91 Stat. 858.</ref></p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/89/756">89 Stat. 756.</ref></p></sidenote></content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>Sections 107(b), 109(a)(7), 414(b), 501, 503(b), 505(a), and 513 of the Foreign Relations Authorization Act, Fiscal Year 1978.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>Section 403 of the Foreign Relations Authorization Act, Fiscal Year 1977.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="5">(5)</num> <content>Sections 102(b) and 503(b) of the Foreign Relations Authorization Act, Fiscal Year 1976.</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="6">(6)</num> <content>Section 15 of the State Department/USIA Authorization Act, Fiscal Year 1975.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Sections 121, 122, 601, 611, and 613 of the Foreign Relations Authorization Act, Fiscal Year 1979, sections 107, 414, and 503 of the Foreign Relations Authorization Act, Fiscal Year 1978, and section 503 of the Foreign Relations Authorization Act, Fiscal Year 1976, are each amended by striking out “<quotedText>(a)</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Section 705 of the Foreign Relations Authorization Act, Fiscal Year 1979, and section 505 of the Foreign Relations Authorization Act, Fiscal Year 1978, are each amended by striking out “<quotedText>(b)</quotedText>”.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>Section 102 of the Foreign Relations Authorization Act, Fiscal Year 1976, is amended by striking out “<quotedText>(a) Except as provided in subsection (b), no</quotedText>” and inserting in lieu thereof “<quotedText>No</quotedText>”.</content></paragraph>
</subsection>
</section>
</title>
<action>
<actionDescription>Approved August 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/1193">S. 1193</ref> (<ref href="/us/bill/97/hr/3518">H.R. 3518</ref>), (3467):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/102">97–102</ref>, Pt. 1 (<committee>Comm. on Foreign Affairs</committee>), Pt. 2 (<committee>Comm. on the District of Columbia</committee>), both accompanying <ref href="/us/bill/97/hr/3518">H.R. 3518</ref>; No. <ref href="/us/hrpt/97/55">97–55</ref> accompanying <ref href="/us/bill/97/hr/3467">H.R. 3467</ref> (<committee>Comm. on Armed Services</committee>).</note>
<note><heading>SENATE REPORTS:</heading> No. <ref href="/us/srpt/97/71">97–71</ref> (<committee>Comm. on Foreign Relations</committee>) and No. <ref href="/us/srpt/97/430">97–430</ref> accommodations among <ref href="/us/bill/97/hr/3467">H.R. 3467</ref> (<committee>Comm. on Foreign Relations</committee>).</note>
<note><heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): June 8, <ref href="/us/bill/97/hr/3467">H.R. 3467</ref> considered and passed House.</p>
<p class="indent6 firstIndent-1">June 17, 18, considered and passed Senate.</p>
<p class="indent6 firstIndent-1">Oct. 29, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982):Aug. 9, Senate agreed to conference report.</p>
<p class="indent6 firstIndent-1">Aug. 11, House agreed to conference report.</p>
</note>
<note><heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS:</heading>
<p class="indent4 firstIndent-1"> Vol. 18, No. 34 (1982): Aug. 24, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–242: To repeal outdated size and weight limitations now imposed on the United States Postal Service.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>242</docNumber>
<citableAs>Public Law 97–242</citableAs>
<citableAs>96 Stat. 300</citableAs>
<approvedDate>1982-08-24</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/300">96 STAT. 300</page>
<dc:type>Public Law</dc:type> <docNumber>97–242</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To repeal outdated size and weight limitations now imposed on the United States Postal Service.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-24">Aug. 24, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/s/2073">S. 2073</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><chapeau class="inline">That</chapeau> <subsection class="inline"><num value="a">(a)</num> <content class="inline">section <sidenote><p class="indent0 firstIndent0 fontsize8">U.S. Postal Service; mail size and weight limitations; repeal.</p></sidenote> 3682 of title 39, United States Code, is amended to read as follows:
<quotedContent>
<section class="indent0 fontsize10"><num value="3682">“§ 3682.</num> <heading>Size and weight limits</heading>
<content class="indent0 fontsize10">“The Postal Service may establish size and weight limitations for mail matter in the same manner as prescribed for changes in mail classification under subchapter II of this chapter.”.</content></section>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>The size and weight limitations for other than letter mail <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t39/s3682">39 USC 3682</ref> note.</p></sidenote> established by subsections (a) and (b) of section 3682 of title 39, United States Code, as in effect on the day prior to the effective date of this section, shall remain in effect until changed pursuant to section 3682 of such title, as amended, by subsection (a) of this section.</content></subsection>
</section>
<action>
<actionDescription>Approved August 24, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2073">S. 2073</ref>:</heading>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 29, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 12, considered and passed House.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–243: To designate the Mount St. Helens National Volcanic Monument in the State of Washington, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>243</docNumber>
<citableAs>96 Stat. 301</citableAs>
<approvedDate>1982-08-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/301">96 STAT. 301</page>
<dc:type>Public Law</dc:type> <docNumber>97–243</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To designate the Mount St. Helens National Volcanic Monument in the State of Washington, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-26">Aug. 26, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/6530">H.R. 6530</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">establishment of national volcanic monument</inline></heading><sidenote><p class="indent0 firstIndent0 fontsize8">Mount St. Helens National Volcanic Monument, Wash. Designation.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s431">16 USC 431</ref> note.</p></sidenote>
<num value="1"><inline class="smallCaps">Section</inline> 1.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">In furtherance of the purposes of this Act, certain lands within and adjacent to the Gifford Pinchot National Forest in the State of Washington, which comprise approximately one hundred and ten thousand acres, as generally depicted on a map entitled “Mount St. Helens National Volcanic Monument, August 1982”, are hereby designated as the Mount St. Helens National Volcanic Monument (hereafter in this Act referred to as the “Monument”).</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Not later than six months after the date of enactment of this <sidenote><p class="indent0 firstIndent0 fontsize8">Map and description; filing with congressional committees.</p></sidenote> Act, the Secretary of Agriculture (hereafter in this Act referred to as the “Secretary”) shall file a map and a legal description of the Monument established under subsection (a) with the Committee on Energy and Natural Resources of the United States Senate and the Committees on Agriculture and on Interior and Insular Affairs of the United States House of Representatives. Such map and description shall have the same force and effect as if included in this Act. Such map and description shall be on file and available for public inspection in the office of the Forest Supervisor, Gifford Pinchot National Forest and in the office of the Chief of the Forest Service, Department of Agriculture.</content>
</paragraph>
<paragraph class="indent0 fontsize10">
<num value="2">(2)</num> <content>The Secretary may correct clerical and typographical errors in <sidenote><p class="indent0 firstIndent0 fontsize8">Minor boundary revisions.</p></sidenote> the legal description referred to in paragraph (1), and the Secretary may, from time to time, make minor revisions of the boundary of the Monument. Such minor boundary revisions may be made by the <sidenote><p class="indent0 firstIndent0 fontsize8">Notice; publication in Federal Register.</p></sidenote> Secretary only after publication of notice of the proposed revision in the Federal Register and after submission of notice thereof to the committees referred to in paragraph (1). Such notice shall be published and submitted at least 60 days before the revision is made. Notice of final action regarding such revision shall also be published in the Federal Register.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">extension of national forest boundary</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The exterior boundary of the Gifford Pinchot National Forest is hereby extended to include all lands and waters within the boundaries of the Monument. Lands and interests therein acquired pursuant to section 3 shall become national forest system lands.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>For the purposes of section 7(a)(1) of the Land and Water Conservation Fund Act of 1965 (78 Stat. 897; 16 U.S.C. 4601–4 through 4601–11), the boundary of the Gifford Pinchot National <sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s460l–9">16 USC 460<i>l</i>–9.</ref></p></sidenote><page identifier="/us/stat/96/302">96 STAT. 302</page> Forest, as modified by this section, shall be treated as if it were the boundary of that forest on January 1, 1965.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">acquisition</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary shall acquire all lands and interests in lands within the boundaries of the Monument by donation, exchange in accordance with this Act or other provisions of law, or purchase with donated or appropriated funds, except as provided in subsection (c) and except that the Secretary may acquire mineral and geothermal interests only by exchange. It is the sense of the <sidenote><p class="indent0 firstIndent0 fontsize8">Mineral and geothermal interests, completion date.</p></sidenote> Congress that in the case of mineral and geothermal interests such exchanges should be completed within one year after the date of enactment of this Act. Any lands owned by the State of Washington or any political subdivision thereof may be acquired only by exchange. Those mining claims in the Green River-Polar Star area shall not be acquired without the consent of the owner.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>In recognition of the rapidly deteriorating nature of much of <sidenote><p class="indent0 firstIndent0 fontsize8">Timber, evaluation.</p></sidenote> the timber in the Monument, any timber acquired pursuant to this section shall be valued for purposes of any acquisition under subsection (a) at an amount not less than the fair market value of such timber on July 1, 1982.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Notwithstanding any other provision of law, the Secretary shall exchange lands and interests in lands referred to in paragraphs (2) and (3) in accordance with the provisions of this subsection. With respect to the lands and interests in lands referred to in paragraphs (2) and (3), the Secretary may exercise the authorities of subsection (a) only to the extent necessary to acquire any lands or interests in lands which are not acquired pursuant to the provisions of this subsection.</content>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num><subparagraph class="inline"><num value="A">(A)</num> <content class="inline">If Burlington Northern Incorporated offers to the United <sidenote><p class="indent0 firstIndent0 fontsize8">Burlington Northern Incorporated.</p></sidenote> States the following described lands and interests therein, except mineral and geothermal interests, the Secretary shall accept such lands and interests therein (for the purposes of this Act, the term “Burlington Northern Incorporated” shall include any subsidiary of that corporation):
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 7 North, Range 6 East:</td>
<td style="text-align:right; vertical-align:bottom">Acres</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 1: Lots 1, 2, and 3, south half northeast quarter, and north half southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">310.11</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 8 North, Range 5 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 21: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 23: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 25: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 27: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 31: All fractional</td>
<td style="text-align:right; vertical-align:bottom">623.52</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 33: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 35: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 8 North, Range 6 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 5: All fractional</td>
<td style="text-align:right; vertical-align:bottom">480.44</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 7: All fractional</td>
<td style="text-align:right; vertical-align:bottom">637.58</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 9: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 15: West half</td>
<td style="text-align:right; vertical-align:bottom">320.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 17: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 19: All fractional</td>
<td style="text-align:right; vertical-align:bottom">631.76</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 21: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 27: West half</td>
<td style="text-align:right; vertical-align:bottom">320.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 31: All fractional</td>
<td style="text-align:right; vertical-align:bottom">630.44</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 33: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
</tbody>
</table>
<page identifier="/us/stat/96/303">96 STAT. 303</page>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 9 North, Range 5 East:</td>
<td style="text-align:right; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 25: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 9 North, Range 6 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 5: Lot 1, southeast quarter northeast quarter, and southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">240.41</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 9: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 17: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 21: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 31: All fractional</td>
<td style="text-align:right; vertical-align:bottom">639.52</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 33: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">(B)</num> <content>Upon acceptance of title by the United States to such lands and interests therein, the Secretary shall convey to Burlington Northern Incorporated all right, title, and interest of the United States to the following described national forest system lands and interests therein, except mineral and geothermal interests:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 7 North, Range 6 East:</td>
<td style="text-align:right; vertical-align:bottom">Acres</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 4: All fractional</td>
<td style="text-align:right; vertical-align:bottom">680.88</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 6: All fractional</td>
<td style="text-align:right; vertical-align:bottom">670.04</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 10: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 22: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num><subparagraph class="inline"><num value="A">(A)</num> <content class="inline">If the Weyerhaeuser Company offers to the United States <sidenote><p class="indent0 firstIndent0 fontsize8">Weyerhaeuser Company.</p></sidenote> the following described lands and interests in lands, except mineral and geothermal interests, the Secretary shall accept such lands and interests therein:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 9 North, Range 3 East:</td>
<td style="text-align:right; vertical-align:bottom">Acres</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 1: South half</td>
<td style="text-align:right; vertical-align:bottom">320.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 7 North, Range 4 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 25: Northwest quarter northwest quarter</td>
<td style="text-align:right; vertical-align:bottom">40.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 8 North, Range 4 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 2: All fractional</td>
<td style="text-align:right; vertical-align:bottom">494.28</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 9 North, Range 4 East:</td>
<td style="text-align:right; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 1: All fractional</td>
<td style="text-align:right; vertical-align:bottom">658.52</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 3: South half northeast quarter, and south half</td>
<td style="text-align:right; vertical-align:bottom">400.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 4: Lots 2 and 3, south half north half, and south half</td>
<td style="text-align:right; vertical-align:bottom">560.30</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 5: South half northeast quarter, and south half</td>
<td style="text-align:right; vertical-align:bottom">400.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 6: Lot 7, southeast quarter southwest quarter, and south half southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">155.38</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 7: All fractional</td>
<td style="text-align:right; vertical-align:bottom">623.44</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 8: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 9: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 11: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 13: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 15: East half east half</td>
<td style="text-align:right; vertical-align:bottom">160.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 16: North half northwest quarter</td>
<td style="text-align:right; vertical-align:bottom">80.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 17: North half northeast quarter</td>
<td style="text-align:right; vertical-align:bottom">80.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 22: A portion of east half and east half west half</td>
<td style="text-align:right; vertical-align:bottom">271.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 23: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 24: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 25: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 26: North half, southeast quarter, and a portion of the southwest quarter</td>
<td style="text-align:right; vertical-align:bottom">572.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 27: A portion of the northeast quarter</td>
<td style="text-align:right; vertical-align:bottom">66.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 35: A portion of the northeast quarter</td>
<td style="text-align:right; vertical-align:bottom">105.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 10 North, Range 4 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 25: Southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">160.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 9 North, Range 5 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 5: All fractional</td>
<td style="text-align:right; vertical-align:bottom">640.32</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 6: All fractional</td>
<td style="text-align:right; vertical-align:bottom">679.52</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 7: Lots 1 and 2, northeast quarter, and east half northwest quarter</td>
<td style="text-align:right; vertical-align:bottom">340.57</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 8: North half</td>
<td style="text-align:right; vertical-align:bottom">320.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 17: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 19: All fractional</td>
<td style="text-align:right; vertical-align:bottom">694.72</td>
</tr>
</tbody>
</table>
<page identifier="/us/stat/96/304">96 STAT. 304</page>
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 10 North, Range 5 East:</td>
<td style="text-align:right; vertical-align:bottom">Acres</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 5: A portion of the east half northeast quarter northwest quarter and east half</td>
<td style="text-align:right; vertical-align:bottom">233.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 17: Northeast quarter northeast quarter, and a portion of the northeast quarter and east half southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">145.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 19: A portion of the south half southeast quarter</td>
<td style="text-align:right; vertical-align:bottom">20.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 20: A portion of the south half south half</td>
<td style="text-align:right; vertical-align:bottom">60.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 21: East half, east half northwest quarter, northwest quarter northwest quarter, northeast quarter southwest quarter, and a portion of the southwest quarter northwest quarter, northwest quarter southwest quarter</td>
<td style="text-align:right; vertical-align:bottom">523.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 30: Northeast quarter, south half, and a portion of the east half northwest quarter</td>
<td style="text-align:right; vertical-align:bottom">550.±</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 31: All fractional</td>
<td style="text-align:right; vertical-align:bottom">688.55</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 32: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 33: North half</td>
<td style="text-align:right; vertical-align:bottom">320.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 11 North, Range 5 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 32: Lots 1 and 2</td>
<td style="text-align:right; vertical-align:bottom">16.43</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
<subparagraph class="indent0 fontsize10"><num value="B">(B)</num> <content>Upon acceptance of title by the United States to such lands and interests therein, the Secretary shall convey to Weyerhaeuser Company all right, title, and interest of the United States to the following described national forest system lands and interests therein, except mineral and geothermal interests:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<tbody>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 10 North, Range 5 East:</td>
<td style="text-align:right; vertical-align:bottom">Acres</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 6: Mineral survey</td>
<td style="text-align:right; vertical-align:bottom">193.96</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 7: Mineral survey</td>
<td style="text-align:right; vertical-align:bottom">12.65</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 11 North, Range 5 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 28: Mineral survey</td>
<td style="text-align:right; vertical-align:bottom">24.89</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: Portion of mineral survey 837</td>
<td style="text-align:right; vertical-align:bottom">5.20</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 8 North, Range 4 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 29: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 30: All fractional</td>
<td style="text-align:right; vertical-align:bottom">604.07</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 32: All fractional</td>
<td style="text-align:right; vertical-align:bottom">702.99</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 13 North, Range 3 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 6: All fractional</td>
<td style="text-align:right; vertical-align:bottom">652.25</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Township 4 North, Range 3 East:</td>
<td style="text-align:left; vertical-align:bottom"></td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 10: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 16: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:bottom">Section 20: All</td>
<td style="text-align:right; vertical-align:bottom">640.00</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 fontsize10"><num value="4">(4)</num> <content>Except as provided in paragraph (7), the instruments of conveyance respecting the lands and interests exchanged under this subsection may contain such reservations as may be agreed upon by the Secretary and the Weyerhaeuser Company or the Secretary and Burlington Northern Incorporated, as the case may be.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="5">(5)</num> <content>It is the sense of the Congress that the exchanges authorized <sidenote><p class="indent0 firstIndent0 fontsize8">Exchanges, completion date.</p></sidenote> pursuant to this subsection should be completed within ninety days after the date of the enactment of this Act. The Secretary shall use the authorities of subsection (a) if the exchanges authorized by this subsection are not completed within a reasonable time after the expiration of such ninety day period.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="6">(6)</num> <content>The Secretary shall certify in writing that to his satisfaction, at <sidenote><p class="indent0 firstIndent0 fontsize8">Values of lands or interests, reduction.</p></sidenote> the time of conveyance, there has been no reduction in the values of the lands or interests therein caused by a direct action on the part of the current landowner below that which formed the basis for the exchanges provided for in this section. If the Secretary finds that a reduction in the value of the lands or interests therein has occurred caused by direct action on the part of the current landowner, the Secretary shall not carry out the exchange for those lands or interests so affected under this subsection, and acquisition of those lands and interests shall be undertaken by the Secretary in accordance with the provisions of subsection (a).</content></paragraph>
<page identifier="/us/stat/96/305">96 STAT. 305</page>
<paragraph class="indent0 fontsize10"><num value="7">(7)</num> <content>The provisions of this subsection (except for the provisions of paragraphs (5) and (6)) do not authorize the exercise by the Secretary of the power of eminent domain, and any exchange of the lands or interests in lands carried out under this subsection shall be pursuant to a voluntary agreement entered into between the Secretary and Burlington Northern Incorporated, or the Secretary and Weyerhaeuser Company, as the case may be, with the full consent of each of the parties to such agreement.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>Nothing in this Act shall affect any prior contractual obligation of Burlington Northern Incorporated or Weyerhaeuser Company regarding lands owned by them and included in an exchange pursuant to this Act nor shall such obligations be transferred pursuant to this legislation to the United States.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>Any terms, conditions, or obligations imposed by the Act of July 2, 1864 (18 Stat. 365), as amended, that apply to lands and interests in lands exchanged under this Act by Burlington Northern Incorporated shall apply in equivalent manner to lands and interests in lands obtained by Burlington Northern Incorporated under this Act.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>Notwithstanding any other provision of law, the Secretary shall <sidenote><p class="indent0 firstIndent0 fontsize8">Environmental assessment.</p></sidenote> only be required to prepare an environmental assessment of any exchange of mineral or geothermal interests authorized by this Act. In the course of preparing the assessment, the Secretary shall <sidenote><p class="indent0 firstIndent0 fontsize8">Hearing.</p></sidenote> conduct at least one public hearing in the vicinity of the mineral or geothermal interests to be conveyed by the United States in such exchange. Any exchange of mineral or geothermal interests may be made by the Secretary only after providing the committees referred to in section 1 of this Act thirty days’ notice of his intention to do so.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">administration</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary acting through the Forest Service shall administer the Monument as a separate unit within the boundary of the Gifford Pinchot National Forest, in accordance with the appropriate laws pertaining to the national forest system, and in accordance with the provisions of this Act.</content></subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary shall manage the Monument to protect the geologic, ecologic, and cultural resources, in accordance with the provisions of this Act allowing geologic forces and ecological succession to continue substantially unimpeded.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>The Secretary may take action to control fire, insects, diseases, and other agents that might (A) endanger irreplaceable features within the Monument or (B) cause substantial damage to significant resources adjacent to the Monument.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">(3)</num> <content>Nothing in this Act shall prohibit the Secretary from undertaking or permitting those measures within the Monument reasonably necessary to ensure public safety and prevent loss of life and property.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>The Secretary shall permit the full use of the Monument for <sidenote><p class="indent0 firstIndent0 fontsize8">Scientific study and research.</p></sidenote> scientific study and research, except that the Secretary may impose such restrictions as may be necessary to protect public health and safety and to prevent undue modification of the natural conditions of the Monument.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>In order to protect the significant features of the Monument, reduce user conflicts, and ensure visitor safety, the Secretary is authorized to control times and means of access and use of the Monument or parts thereof: <proviso><i>Provided,</i> That nothing in this section <page identifier="/us/stat/96/306">96 STAT. 306</page> shall be construed as to prohibit the use of motorized vehicles, aircraft or motorboats for emergency and other essential administrative services, including those provided by State and local governments, or when necessary, for authorized scientific research.</proviso></content>
</subsection><subsection class="indent0 fontsize10"><num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">The Secretary shall provide for recreational use of the <sidenote><p class="indent0 firstIndent0 fontsize8">Recreational and interpretive facilities.</p></sidenote> Monument and shall provide recreational and interpretive facilities (including trails and campgrounds) for the use of the public which are compatible with the provisions of this Act, and may assist adjacent affected local governmental agencies in the development of related interpretive programs.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">(2)</num> <content>Except for roads needed for recreational and interpretive purposes as may be recommended by the comprehensive management plan submitted in accordance with the provisions of subsection (i), roads or other developed facilities within the Monument should be located generally in areas which were developed prior to the 1980 eruption.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>Subject to valid existing rights, all Federal lands within the Monument are hereby withdrawn from all forms of entry or appropriation or disposal under the public land laws, and from location, entry, and patent under the United States mining laws, and from disposition under all laws pertaining to mineral and geothermal leasing and all amendments thereto. Any mining activity carried out pursuant to valid existing rights shall be conducted in accordance with applicable Federal and State law.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="g">(g)</num> <content>Timber harvesting shall not be permitted on Federal lands <sidenote><p class="indent0 firstIndent0 fontsize8">Timber harvesting, exceptions.</p></sidenote> within the Monument except (1) for timber salvage contracts awarded by the Forest Service before the date of enactment of this Act, and (2) to the minimum extent necessary to control fire, insects, diseases and other agents that would endanger irreplaceable features within the Monument, cause substantial damage to significant resources adjacent to the Monument, or endanger public safety. National forest system roads within the Monument may be used to the extent necessary for such timber harvesting activities. If the <sidenote><p class="indent0 firstIndent0 fontsize8">Notification or report to congressional committees.</p></sidenote> Secretary intends to carry out timber harvesting activities under clause (2), the Secretary shall advise the Committee on Energy and Natural Resources of the Senate and the Committees on Agriculture and Interior and Insular Affairs of the House of Representatives of the action the Secretary intends to take at least 30 days in advance of initiating action to contract for such sales, except that in emergency situations the Secretary shall submit a report to such Committees, describing the action taken within 30 days thereafter.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="h">(h)</num> <content>The Secretary shall permit hunting and fishing on lands and <sidenote><p class="indent0 firstIndent0 fontsize8">Hunting and fishing zones, designation.</p></sidenote> waters within the Monument in accordance with applicable Federal and State law, except that the Secretary may designate zones within the Monument where, and establish periods when, no hunting or fishing shall be permitted for reasons of public health and safety, the protection of resources, scientific research activities, or public use and enjoyment. Except in emergencies, any regulations issued by the Secretary under this subsection shall be put into effect only after consultation with the appropriate State agencies responsible for hunting and fishing activities. Nothing in this subsection shall be construed as affecting the jurisdiction or responsibilities of the State of Washington with respect to wildlife and fish within the Monument.</content>
</subsection>
<subsection class="indent0 fontsize10"><num value="i">(i)</num> <chapeau>Within three years after the date of enactment of this Act, the <sidenote><p class="indent0 firstIndent0 fontsize8">Management plan, submittal to congressional committees.</p></sidenote> Secretary shall submit to the committees referred to in section 1(b), a detailed and comprehensive management plan for the Monument. <page identifier="/us/stat/96/307">96 STAT. 307</page> The initial Monument management plan may be expressed as an amendment to the October 1981 Mount St. Helens Land Management Plan. Subsequent Monument plans shall be integrated with and periodically revised as a component of the Gifford Pinchot land management planning process. The plan shall include but not be limited to:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>measures for the preservation of the natural geologic and ecologic processes and integrity of the resources;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>indications of types, locations, and general intensities of development and access routes associated with the public understanding, use, and enjoyment of the area, including anticipated timetables and costs;</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>identification of, and implementation plans for, visitor carrying capacities of the area; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>indications of any potential modifications of the external boundaries of the area, and the reasons therefor.</content></paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">management of adjacent federal lands</inline></heading>
<num value="6"><inline class="smallCaps">Sec.</inline> 6.</num> <content>Nothing in this Act shall be construed as authorizing or directing the establishment of protective perimeters or buffer zones around the Monument for the purpose of precluding activities outside the Monument boundary which would otherwise be permitted under applicable law. Nothing in this Act shall be construed as limiting the existing authority of the Secretary to take actions on Federal lands adjacent to the Monument necessary to protect public health and safety in emergencies involving volcanic activity.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">scientific advisory board</inline></heading>
<num value="7"><inline class="smallCaps">Sec.</inline> 7.</num> <subsection class="inline"><num value="a">(a)</num> <chapeau class="inline">There is hereby established the Mount St. Helens <sidenote><p class="indent0 firstIndent0 fontsize8">Mount St. Helens Scientific Advisory Board.</p> <p class="indent0 firstIndent0 fontsize8">Establishment.</p></sidenote> Scientific Advisory Board (hereinafter referred to as the “Board”). The Secretary shall consult with and seek the advice and recommendations of the Board with respect to—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>the measures needed to protect and manage the natural and scientific values of the Monument; and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the administration of the Monument with respect to policies, programs, and activities which are specifically intended to retain the natural ecologic and geologic processes and integrity of the Monument.</content></paragraph>
<continuation class="indent0 fontsize10">The Board may make recommendations to the Secretary in regard <sidenote><p class="indent0 firstIndent0 fontsize8">New research opportunities, recommendations.</p></sidenote> to new research opportunities which may exist within the Monument designed to gain scientific information for future interpretation and enjoyment by visitors to the Monument. No recommendation by the Board shall be binding upon the Secretary.</continuation>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <chapeau>The Board shall be composed of nine members, who shall <sidenote><p class="indent0 firstIndent0 fontsize8">Membership.</p></sidenote> be individuals with recognized professional standing in appropriate scientific disciplines, as follows:</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>three members appointed by the Secretary (one of whom shall be a professional employee of the Forest Service);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>two members appointed by the Secretary of the Interior (one of whom shall be a professional employee of the United States Geological Survey);</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>two members appointed by the Governor of the State of Washington from among professional employees of the State of Washington; and</content></paragraph>
<page identifier="/us/stat/96/308">96 STAT. 308</page>
<paragraph class="indentUp1 fontsize10"><num value="4">(4)</num> <content>two members appointed by the Chairman of the National Science Foundation.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="c">(c)</num> <content>Each member shall be appointed to serve for a term of three <sidenote><p class="indent0 firstIndent0 fontsize8">Terms of office.</p></sidenote> years, except that one of the initial appointees of each appointing official shall serve an initial term of four years, one of the initial appointees of each appointing official shall serve an initial term of two years, and one of the initial appointees of the Secretary shall serve an initial term of one year.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">(d)</num> <content>The members of the Board shall be appointed within ninety days of the date of enactment of this Act. The members of the Board shall, at their first meeting, elect a chairman.</content></subsection>
<subsection class="indent0 fontsize10"><num value="e">(e)</num> <content>The Secretary, or a designee, shall from time to time, but at least annually, meet and consult with the Board on matters relating to the protection of the Monument and potential and ongoing research programs within the Monument.</content></subsection>
<subsection class="indent0 fontsize10"><num value="f">(f)</num> <content>Members of the Board shall serve without compensation as such, but the Secretary is authorized to pay, upon vouchers signed by the Chairman, the expenses reasonably incurred by the Board and its members in carrying out their responsibilities under this Act.</content></subsection>
<subsection class="indent0 fontsize10"><num value="g">(g)</num> <content>Any vacancy in the Board shall be filled in the same manner in which the original appointment was made.</content></subsection>
<subsection class="indent0 fontsize10"><num value="h">(h)</num> <content>The Board shall terminate ten years from the date of its first <sidenote><p class="indent0 firstIndent0 fontsize8">Termination.</p></sidenote> meeting.</content></subsection>
</section>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">expenditure of certain revenues from gifford pinchot national forest by skamania county, washington</inline></heading>
<num value="8"><inline class="smallCaps">Sec.</inline> 8.</num> <subsection class="inline"> <num value="a">(a)</num> <chapeau class="inline">Notwithstanding the provisions of the last paragraph under the heading “Forest Service” of the Act of May 23, 1908 (16 U.S.C. 500), and of section 13 of the Act of March 1, 1911 (16 U.S.C. 500), of the amount which is paid under such provisions to the State of Washington with respect to Gifford Pinchot National Forest, to be expended for the benefit of Skamania County—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>not less than fifty percent shall be expended for the benefit of the public schools of Skamania County, as Skamania County may specify, and</content></paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>the remainder shall be expended for the benefit of public roads and other public purposes of Skamania County, as Skamania County may specify.</content></paragraph>
</subsection>
<subsection class="indent0 fontsize10"><num value="b">(b)</num> <content>Subsection (a) shall not apply to any amount paid by the Secretary of the Treasury under the provisions of law referred to in subsection (a) at the end of any fiscal year ending before the date of the enactment of this Act.</content></subsection>
</section>
<page identifier="/us/stat/96/309">96 STAT. 309</page>
<section class="firstIndent1 fontsize10">
<heading><inline class="smallCaps">authorization of appropriations</inline></heading>
<num value="9"><inline class="smallCaps">Sec.</inline> 9.</num> <content>There is hereby authorized to be appropriated to carry out the provisions of this Act, not to exceed $12,000,000 for the fiscal year beginning October 1, 1982, and such sums as may be necessary for each fiscal year thereafter.</content>
</section>
<action>
<actionDescription>Approved August 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6530">H.R. 6530</ref> (<ref href="/us/bill/97/s/2133">S. 2133</ref>):</heading>
<note><headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/636">97–636</ref>, Pt. I (<committee>Comm. on Interior and Insular Affairs</committee>), Pt. II (<committee>Comm. on Agriculture</committee>) and No. <ref href="/us/hrpt/97/748">97–748</ref> (<committee>Comm. of Conference</committee>).</note>
<note><heading>SENATE REPORTS:</heading> No. <ref href="/us/srpt/97/481">97–481</ref> accompanying <ref href="/us/bill/97/s/2133">S. 2133</ref> (<committee>Comm. on Energy and Natural Resources</committee>) and No. <ref href="/us/srpt/97/523">97–523</ref> (<committee>Comm. of Conference</committee>). </note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 19, considered and passed House</p>
<p class="indent4 firstIndent-1">July 21, considered and passed Senate</p>
<p class="indent4 firstIndent-1">Aug. 13, Senate agreed to conference report</p>
<p class="indent4 firstIndent-1">Aug. 17, House agreed to conference report</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–244: To amend the Potato Research and Promotion Act.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>244</docNumber>
<citableAs>Public Law 97–244</citableAs>
<citableAs>96 Stat. 310</citableAs>
<approvedDate>1982-08-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/310">96 STAT. 310</page>
<dc:type>Public Law</dc:type> <docNumber>97–244</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Potato Research and Promotion Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-26">Aug. 26, 1982</approvedDate></p> <p class="centered fontsize8">[<ref href="/us/bill/97/hr/2160">H.R. 2160</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<section class="inline"><content class="inline">That this Act may <sidenote><p class="indent0 firstIndent0 fontsize8">Potato Research and Promotion Act Amendments of 1982.</p> <p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t7/s2611">7 USC 2611</ref> note.</p></sidenote> be cited as the “<shortTitle role="act">Potato Research and Promotion Act Amendments of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">required terms in plans</inline></heading>
<num value="2"><inline class="smallCaps">Sec.</inline> 2.</num> <chapeau class="inline">Section 308 of the Potato Research and Promotion Act (7 U.S.C. 2617) is amended by—</chapeau>
<paragraph class="indentUp1 fontsize10"><num value="1">(1)</num> <content>amending subsection (b) to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>Providing that the board shall be composed of representatives of producers and the public appointed by the Secretary from nominations submitted in accordance with this subsection. Representatives of producers shall be nominated by producers in such manner as may be prescribed by the Secretary. Public representatives shall be nominated by the board in such manner as may be prescribed by the Secretary. If producers fail to select nominees for appointment to the board, or the board fails to nominate public representatives, the Secretary may appoint persons on the basis of representation as provided for in such plan.”;</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="2">(2)</num> <content>amending subsection (e) to read as follows:
<quotedContent>
<subsection class="indent0 fontsize10"><num value="e">“(e)</num> <content>Providing that the board shall recommend to the Secretary <sidenote><p class="indent0 firstIndent0 fontsize8">Assessment rate; referendum and administrative costs.</p></sidenote> and the Secretary shall fix the assessment rate required for such costs as may be incurred under subsection (d) of this section, including any referendum and administrative costs estimated to be incurred by the United States Department of Agriculture under this title: <proviso><i>Provided,</i> That the rate of assessment for fiscal year 1982 and each fiscal year thereafter shall not exceed one-half of 1 per centum of the immediate past ten calendar year United States average price received for potatoes by growers as reported by the Department of Agriculture.</proviso>”; and</content></subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indentUp1 fontsize10"><num value="3">(3)</num> <content>inserting before the semicolon in subsection (f)(1) the following: “<quotedText>, including any referendum and administrative costs incurred by the Department of Agriculture under this title</quotedText>”.</content></paragraph>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">enforcement</inline></heading>
<num value="3"><inline class="smallCaps">Sec.</inline> 3.</num> <content class="inline">Section 312 of the Potato Research and Promotion Act (7 U.S.C. 2621) is amended to read as follows:
<quotedContent>
<section class="indent0 fontsize10"><num value="312"><inline class="smallCaps">“Sec.</inline> 312.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The several district courts of the United States are vested with jurisdiction specifically to enforce, and to prevent and restrain any person from violating any plan or regulation made or issued under this title. The facts relating to any civil action authorized to be brought under this subsection shall be referred to the Attorney General for appropriate action: <proviso><i>Provided,</i> That nothing in this title shall be construed as requiring the Secretary to refer to the Attorney General violations of this title whenever the Secretary <page identifier="/us/stat/96/311">96 STAT. 311</page> believes that the administration and enforcement of any such plan or regulation would be adequately served by administrative action under subsection (b) of this section or suitable written notice or warning to any person committing such violations.</proviso></content></subsection>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num><paragraph class="inline"><num value="1">(1)</num> <content class="inline">Any person who violates any provision of any plan or <sidenote><p class="indent0 firstIndent0 fontsize8">Penalty.</p></sidenote> regulation issued by the Secretary under this title, or who fails or refuses to pay, collect, or remit any assessment or fee duly required of such person thereunder, may be assessed a civil penalty by the Secretary of not less than $500 or more than $5,000 for each such violation. Each violation shall be a separate offense. In addition to or in lieu of such civil penalty the Secretary may issue an order requiring such person to cease and desist from continuing such violations. No penalty shall be assessed or cease and desist order <sidenote><p class="indent0 firstIndent0 fontsize8">Notice and hearing.</p></sidenote> issued unless such person is given notice and opportunity for a hearing before the Secretary with respect to such violation, and the order of the Secretary assessing a penalty or imposing a cease and desist order shall be final and conclusive unless the affected person files an appeal from the Secretary’s order with the appropriate United States court of appeals.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="2">“(2)</num> <content>Any person against whom a violation is found and a civil <sidenote><p class="indent0 firstIndent0 fontsize8">Appeal.</p></sidenote> penalty assessed or cease and desist order issued under subsection (b)(1) of this section may obtain review in the court of appeals of the United States for the circuit in which such person resides or carries on business or in the United States Court of Appeals for the District of Columbia Circuit by filing a notice of appeal in such court within thirty days from the date of such order and by simultaneously sending a copy of such notice by certified mail to the Secretary. The Secretary shall promptly file in such court a certified copy of the record upon which such violation was found. The findings of the Secretary shall be set aside only if found to be unsupported by substantial evidence.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="3">“(3)</num> <content>Any person who fails to obey a cease and desist order after it <sidenote><p class="indent0 firstIndent0 fontsize8">Hearing and judicial review.</p></sidenote> has become final and unappealable, or after the appropriate court of appeals has entered a final judgment in favor of the Secretary, shall be subject to a civil penalty assessed by the Secretary, after opportunity for a hearing and for judicial review under the procedures specified in subsections (b) (1) and (2) of this section, of not more than $500 for each offense, and each day during which such failure continues shall be deemed a separate offense.</content></paragraph>
<paragraph class="indent0 fontsize10"><num value="4">“(4)</num> <content>If any person fails to pay an assessment of a civil penalty after it has become a final and unappealable order, or after the appropriate court of appeals has entered final judgment in favor of the Secretary, the Secretary shall refer the matter to the Attorney General for recovery of the amount assessed in any appropriate district court of the United States. In such action, the validity and appropriateness of the final order imposing the civil penalty shall not be subject to review.”.</content></paragraph>
</subsection>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<heading class="centered"><inline class="smallCaps">requirement of referendum</inline></heading>
<num value="4"><inline class="smallCaps">Sec.</inline> 4.</num> <content class="inline">Section 314 of the Potato Research and Promotion Act (7 U.S.C. 2623) is amended to read as follows:
<quotedContent>
<section class="indent0 fontsize10"><num value="314"><inline class="smallCaps">“Sec.</inline> 314.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The Secretary shall conduct a referendum among producers, who during a representative period determined by the Secretary have been engaged in the production of potatoes, for the purpose of ascertaining whether the issuance of a plan is approved or favored by such producers.</content></subsection>
<page identifier="/us/stat/96/312">96 STAT. 312</page>
<subsection class="indent0 fontsize10"><num value="b">“(b)</num> <content>No plan issued under this title shall be effective unless the Secretary determines that the issuance of such plan is approved or favored by not less than two-thirds of the producers voting in such referendum, or by the producers of not less than two-thirds of the potatoes produced during the representative period by producers voting in such referendum, and by not less than a majority of the producers voting in such referendum.</content></subsection>
<subsection class="indent0 fontsize10"><num value="c">“(c)</num> <content>The failure of potato producers to approve an amendment to any plan issued under this title shall not be deemed to invalidate such plan.</content></subsection>
<subsection class="indent0 fontsize10"><num value="d">“(d)</num> <content>The ballots and other information or reports which reveal or tend to reveal the vote of any producer or his production of potatoes shall be held strictly confidential and shall not be disclosed. Any officer or employee of the Department of Agriculture violating the provisions hereof shall upon conviction be subject to the penalties provided in section 310(c) above.”.</content></subsection></section>
</quotedContent>
</content>
</section>
<action>
<actionDescription>Approved August 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/2160">H.R. 2160</ref>:</heading>
<note>
<headingText>HOUSE REPORTS</headingText> No. <ref href="/us/hrpt/97/446">97–446</ref> (<committee>Comm. on Agriculture</committee>).</note>
<note><headingText>SENATE REPORTS</headingText> No. <ref href="/us/srpt/97/334">97–334</ref> (<committee>Comm. on Agriculture, Nutrition, and Forestry</committee>).</note>
<note><heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 9, considered and passed House.</p>
<p class="indent4 firstIndent-1">May 5, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">July 26, House disagreed to Senate amendments.</p>
<p class="indent4 firstIndent-1">Aug. 12, Senate receded from its disagreement on House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–245: Relating to the preservation of the historic Congressional Cemetery in the District of Columbia for the inspiration and benefit of the people of the United States.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>245</docNumber>
<citableAs>Public Law 97–245 </citableAs>
<citableAs>96 Stat. 313</citableAs>
<approvedDate>1982-08-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/313">96 STAT. 313</page>
<dc:type>Public Law</dc:type> <docNumber>97–245</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>Relating to the preservation of the historic Congressional Cemetery in the District of Columbia for the inspiration and benefit of the people of the United States.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-26">Aug. 26, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6033">H.R. 6033</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<section class="inline">
<chapeau class="inline">That the Congress finds and declares that—</chapeau>
<sidenote><p class="firstIndent0 fontsize8">Historic Congressional Cemetery, Wash., D.C.</p>
<p class="firstIndent0 fontsize8">Preservation.</p>
<p class="firstIndent0 fontsize8"><ref href="/us/usc/t2/s51">2 USC 51 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">sections of the Congressional Cemetery in the District of Columbia are of national historic significance, including those areas in which John Philip Sousa, Matthew Brady, J. Edgar Hoover, several former Members of the United States Senate and House of Representatives, and many other persons of historical importance and interest are buried; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the physical condition of these areas and related portions of the cemetery has deteriorated to the extent that restoration is necessary to protect and preserve the historical values of these areas.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">In order to assist in the restoration and preservation of the<sidenote><p class="firstIndent0 fontsize8">Grants.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t2/s51">2 USC 51 note</ref>.</p></sidenote> historic values of the Congressional Cemetery, the Architect of the Capitol is authorized and directed to make grants to the Association for the Preservation of Historic Congressional Cemetery, Washington, District of Columbia, to be used for a program of restoration and preservation (but not routine maintenance) of the cemetery to be carried out under terms and conditions to be prescribed by the Architect of the Capitol. The Association shall maintain adequate<sidenote><p class="firstIndent0 fontsize8">Record maintenance.</p></sidenote> records and accounts of all financial transactions and operations carried out under such program, and such records shall be available at all times for audit and investigation by the Architect or the Comptroller General of the United States. Nothing in this Act shall be construed to vest title to the Congressional Cemetery in the United States.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content class="inline">There is authorized to be appropriated $300,000 for grants <sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t2/s51">2 USC 51 note</ref>.</p></sidenote> to be made under section 2 of this Act, such sums to remain available until expended.</content>
</section>
<page identifier="/us/stat/96/314">96 STAT. 314</page>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">No authority under this Act to make payments shall be<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t2/s51">2 USC 51 note</ref>.</p></sidenote> effective except to the extent and in such amounts as provided in advance in appropriations Acts.</content>
</section>
<action>
<actionDescription>Approved August 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6033">H.R. 6033</ref>:</heading>
<note>
<heading>HOUSE REPORT No. 97–667 (Comm. on Interior and Insular Affairs).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 2, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 13, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–246: To award special congressional gold medals to Fred Waring, the widow of Joe Louis, and Louis L’Amour.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>246</docNumber>
<citableAs>Public Law 97–246</citableAs>
<citableAs>96 Stat. 315</citableAs>
<approvedDate>1982-08-26</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/315">96 STAT. 315</page>
<dc:type>Public Law</dc:type> <docNumber>97–246</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To award special congressional gold medals to Fred Waring, the widow of Joe Louis, and Louis L’Amour.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-26">Aug. 26, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/4647">H.R. 4647</ref>]</p></sidenote>
</longTitle>

<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<section class="inline">
<chapeau class="inline">That</chapeau>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">the President<sidenote><p class="firstIndent0 fontsize8">Fred Waring; Mrs. Joe Louis; and Louis L'Amour.</p><p class="firstIndent0 fontsize8">Gold Medals.</p></sidenote> of the United States is authorized to present, on behalf of Congress, a gold medal of appropriate design to Fred Waring in recognition of his contribution to enriching American life. For such purpose, the Secretary of the Treasury is authorized and directed to cause to be struck a gold medal with suitable emblems, devices, and inscriptions to be determined by the Secretary of the Treasury. There is authorized to be appropriated not to exceed $20,000 after <sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> October 1, 1981, to carry out the provisions of this subsection.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of the Treasury may cause duplicates in bronze<sidenote><p class="firstIndent0 fontsize8">Duplicates.</p></sidenote> of such medal to be coined and sold under such regulations as he may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, overhead expenses, and the gold medal. The appropriation made to carry out the provisions of subsection (a) shall be reimbursed out of the proceeds of such sales.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The medals provided for in this section are national medals for the purpose of section 3551 of the Revised Statutes (31 U.S.C. 368).</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The President of the United States is authorized to present, on behalf of the Congress, a gold medal of appropriate design to Mrs. Joe Louis in recognition of her late husband's accomplishments which did so much to bolster the spirit of the American people during one of the most crucial times in American history and which have endured throughout the years as a symbol of strength for the Nation. For such purpose, the Secretary of the Treasury is authorized and directed to cause to be struck a gold medal with suitable emblems, devices, and inscriptions to be determined by the Secretary of the Treasury. There is authorized to be appropriated <sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> not to exceed $20,000 after October 1, 1981, to carry out the provisions of this subsection.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of the Treasury may cause duplicates in bronze <sidenote><p class="firstIndent0 fontsize8">Duplicates.</p></sidenote> of such medal to be coined and sold under such regulations as he may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, overhead expenses, and the gold medal. The appropriation made to carry out the provisions of subsection (a) shall be reimbursed out of the proceeds of such sales.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The medals provided for in this section are national medals for the purpose of section 3551 of the Revised Statutes (31 U.S.C. 368).</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The President of the United States is authorized to present, on behalf of the Congress, a gold medal of appropriate design to Louis L'Amour in recognition of his distinguished career as an author and his contributions to the Nation through his historically based works. For such purpose, the Secretary of the <page identifier="/us/stat/96/316">96 STAT. 316</page> Treasury is authorized and directed to cause to be struck a gold medal with suitable emblems, devices, and inscriptions to be determined by the Secretary of the Treasury. There is authorized to be<sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> appropriated not to exceed $20,000 after October 1, 1981, to carry out the provisions of this subsection.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of the Treasury may cause duplicates in bronze<sidenote><p class="firstIndent0 fontsize8">Duplicates.</p></sidenote> of such medal to be coined and sold under such regulations as he may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, overhead expenses, and the gold medal. The appropriation made to carry out the provisions of subsection (a) shall be reimbursed out of the proceeds of such sales.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The medals provided for in this section are national medals for the purpose of section 3551 of the Revised Statutes (31 U.S.C. 368).</content>
</subsection>
</section>
<action>
<actionDescription>Approved August 26, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4647">H.R. 4647</ref> (<ref href="/us/bill/97/hjres/223">H.J. Res. 223</ref>):</heading>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): July 27, H.J. Res. 223 considered and passed House.</p>
<p class="indent4 firstIndent-1">Sept. 14, H.J. Res. 223, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Aug. 2, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 12, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–247: To authorize appropriations to the Patent and Trademark Office in the Department of Commerce, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>247</docNumber>
<citableAs>Public Law 97–247</citableAs>
<citableAs>96 Stat. 317</citableAs>
<approvedDate>1982-08-27</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/317">96 STAT. 317</page>
<dc:type>Public Law</dc:type> <docNumber>97–247</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize appropriations to the Patent and Trademark Office in the Department of Commerce, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-08-27">Aug. 27, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6260">H.R. 6260</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<section class="inline">
<content class="inline">That there is<sidenote><p class="firstIndent0 fontsize8">Patent and Trademark Office.</p><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> authorized to be appropriated for the payment of salaries and necessary expenses of the Patent and Trademark Office to become available for fiscal year 1983, $76,000,000, and in fiscal years 1984 and 1985 such sums as may be necessary as well as such additional or supplemental amounts as may be necessary, for increases in salary, pay, retirement, or other employee benefits authorized by law. Funds available under this section shall be used to reduce by 50 per centum the payment of fees under section 41 (a) and (b) of title 35, United States Code, by independent inventors and nonprofit organizations as defined in regulations established by the Commissioner of Patents and Trademarks, and by small business concerns as defined in section 3 of the Small Business Act and by regulations<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t15/s632">15 USC 632</ref>.</p></sidenote> established by the Small Business Administration. When so specified and to the extent provided in an appropriation Act, any amount appropriated pursuant to this section and, in addition, such fees as shall be collected pursuant to title 35, United States Code, and the Trademark Act of 1946, as amended (15 U.S.C. 1051 et seq.), may remain available without fiscal year limitation.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">Notwithstanding any other provision of law, there is authorized to be appropriated for the payment of salaries and expenses of the Patent and Trademark Office, $121,461,000 for the fiscal year ending September 30, 1982, and such additional or supplemental amounts as may be necessary for increases in salary, pay, retirement, or other employee benefits authorized by law.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 41(a) of title 35, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">The Commissioner shall charge the following fees:<sidenote><p class="firstIndent0 fontsize8">Fees.</p></sidenote></chapeau>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">“1. </num>
<content class="inline">On filing each application for an original patent, except in design or plant cases, $300; in addition, on filing or on presentation at any other time, $30 for each claim in independent form which is in excess of three, $10 for each claim (whether independent or dependent) which is in excess of twenty, and $100 for each application containing a multiple dependent claim. For the purpose of computing fees, a multiple dependent claim as referred to in section 112 of this title or any claim depending therefrom shall be considered<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s112">35 USC 112</ref>.</p></sidenote> as separate dependent claims in accordance with the number of claims to which reference is made. Errors in payment of the additional fees may be rectified in accordance with regulations of the Commissioner.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“2. </num>
<content class="inline">For issuing each original or reissue patent, except in design or plant cases, $500.</content>
</paragraph>
</subsection>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“3. </num>
<content class="inline">In design and plant cases:</content>
</paragraph>
<level>
<content>
<list>
<listItem>
<num value="a">“a. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On filing each design application, $125.</listContent>
</listItem>
<listItem>
<num value="b"><page identifier="/us/stat/96/318">96 STAT. 318</page>“b. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On filing each plant application, $200.</listContent>
</listItem>
<listItem>
<num value="c">“c. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On issuing each design patent, $175.</listContent>
</listItem>
<listItem>
<num value="d">“d. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On issuing each plant patent, $250.</listContent>
</listItem>
</list>
</content>
</level>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“4. </num>
<content class="inline">On filing each application for the reissue of a patent, $300; in addition, on filing or on presentation at any other time, $30 for each claim in independent form which is in excess of the number of independent claims of the original patent, and $10 for each claim (whether independent or dependent) which is in excess of twenty and also in excess of the number of claims of the original patent. Errors in payment of the additional fees may be rectified in accordance with regulations of the Commissioner.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“5. </num>
<content class="inline">On filing each disclaimer, $50.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“6. </num>
<content class="inline">On filing an appeal from the examiner to the Board of Appeals, $115; in addition, on filing a brief in support of the appeal, $115, and on requesting an oral hearing before the Board of Appeals, $100.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="7">“7. </num>
<content class="inline">On filing each petition for the revival of an unintentionally abandoned application for a patent or for the unintentionally delayed payment of the fee for issuing each patent, $500, unless the<sidenote><p class="firstIndent0 fontsize8">35 USC 133, 151.</p></sidenote> petition is filed under sections 133 or 151 of this title, in which case the fee shall be $50.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="8">“8. </num>
<content class="inline">For petitions for one-month extensions of time to take actions required by the Commissioner in an application:</content>
</paragraph>
<level>
<content>
<list>
<listItem>
<num value="a">“a. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On filing a first petition, $50.</listContent>
</listItem>
<listItem>
<num value="b">“b. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On filing a second petition, $100.</listContent>
</listItem>
<listItem>
<num value="c">“c. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">On filing a third or subsequent petition, $200.”</listContent>
</listItem>
</list>
</content>
</level>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 41(b) of title 35, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">The Commissioner shall charge the following fees for maintaining<sidenote><p class="firstIndent0 fontsize8">Maintenance fees.</p></sidenote> a patent in force:
<quotedContent>
<level>
<content>
<list>
<listItem>
<num value="1">“1. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">Three years and six months after grant, $400.</listContent>
</listItem>
<listItem>
<num value="2">“2. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">Seven years and six months after grant, $800.</listContent>
</listItem>
<listItem>
<num value="3">“3. </num>
<listContent class="indent0 firstIndent1 fontsize10 depth0">Eleven years and six months after grant, $1,200.</listContent>
</listItem>
</list>
</content>
</level>
<p class="inline">Unless payment of the applicable maintenance fee is received in the<sidenote><p class="firstIndent0 fontsize8">Expiration.</p></sidenote> Patent and Trademark Office on or before the date the fee is due or within a grace period of six months thereafter, the patent will expire as of the end of such grace period. The Commissioner may<sidenote><p class="firstIndent0 fontsize8">Surcharge.</p></sidenote> require the payment of a surcharge as a condition of accepting within such six-month grace period the late payment of an applicable maintenance fee. No fee will be established for maintaining a design or plant patent in force.”.</p>
</quotedContent>
</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 41(c) of title 35, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Commissioner may accept the payment of any maintenance<sidenote><p class="firstIndent0 fontsize8">Maintenance fee, delayed payment.</p></sidenote> fee required by subsection (b) of this section after the six-month grace period if the delay is shown to the satisfaction of the Commissioner to have been unavoidable. The Commissioner may<sidenote><p class="firstIndent0 fontsize8">Surcharge.</p></sidenote> require the payment of a surcharge as a condition of accepting payment of any maintenance fee after the six-month grace period. If the Commissioner accepts payment of a maintenance fee after the six-month grace period, the patent shall be considered as not having expired at the end of the grace period.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">No patent, the term of which has been maintained as a result of the acceptance of a payment of a maintenance fee under this subsection, shall abridge or affect the right of any person or his successors in business who made, purchased or used after the six-month grace period but prior to the acceptance of a maintenance fee<page identifier="/us/stat/96/319">96 STAT. 319</page> under this subsection an5^hing protected by the patent, to continue the use of, or to sell to others to be used or sold, the specific thing so made, purchased, or used. The court before which such matter is in question may provide for the continued manufacture, use or sale of the thing made, purchased, or used as specified, or for the manufacture, use or sale of which substantial preparation was made after the six-month grace period but before the acceptance of a maintenance fee under this subsection, and it may also provide for the continued practice of any process, practiced, or for the practice of which substantial preparation was made, after the six-month grace period but prior to the acceptance of a maintenance fee under this subsection, to the extent and under such terms as the court deems equitable for the protection of investments made or business commenced after the six-month grace period but before the acceptance of a maintenance fee under the subsection.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 41(d) of title 35, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">The Commissioner will establish fees for all other processing,<sidenote><p class="firstIndent0 fontsize8">Fees.</p></sidenote> services, or materials related to patents not specified above to recover the estimated average cost to the Office of such processing, services, or materials. The yearly fee for providing a library specified in section 13 of this title with uncertified printed copies of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s13">35 USC 13</ref>.</p></sidenote> specifications and drawings for all patents issued in that year will be $50.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 41(f) of title 35, United States Code, is amended to read<sidenote><p class="firstIndent0 fontsize8">Adjusted fees.</p></sidenote> as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">The fees established in subsections (a) and (b) of this section may be adjusted by the Commissioner on October 1, 1985, and every third year thereafter, to reflect any fluctuations occurring during the previous three years in the Consumer Price Index, as determined by the Secretary of Labor. Changes of less than 1 per centum may be ignored,”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">Subsection (a) of section 31 of the Trademark Act of 1946, as amended (15 U.S.C. 1113), is amended by deleting “<quotedText>Fees will be set and adjusted by the Commissioner to recover in aggregate 50 per centum of the estimated average cost to the Office of such processing. Fees for all other services or materials related to trademarks and other marks will recover the estimated average cost to the Office of performing the service or furnishing the material.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<content class="inline">Section 42(c) of title 35, United States Code, is amended by adding the following sentence at the end thereof: “<quotedText>Fees available to the Commissioner under section 31 of the Trademark Act of 1946, as amended (15 U.S.C. 1113), shall be used exclusively for the processing of trademark registrations and for other services and materials related to trademarks.</quotedText>”.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">Section 3(a) of title 35, United States Code is amended (1) by deleting the phrase “<quotedText>not more than fifteen</quotedText>”; and (2) by inserting the phrase “<quotedText>appointed under section 7 of this title</quotedText>” immediately after the phrase “<quotedText>examiners-in-chief</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<content class="inline">Section 111 of title 35, United States Code, is amended to read as follows:
<quotedContent>
<section class="firstIndent1 fontsize10">
<num value="111">“<inline class="smallCaps">Sec</inline>. 111. </num>
<content class="inline">Application for patent shall be made, or authorized to<sidenote><p class="firstIndent0 fontsize8">Applications.</p></sidenote> be made, by the inventor, except as otherwise provided in this title, in writing to the Commissioner. Such application shall include (1) a specification as prescribed by section 112 of this title; (2) a drawing<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s112">35 USC 112</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s113">35 USC 113</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t85/s115">85 USC 115</ref>.</p></sidenote> as prescribed by section 113 of this title; and (3) an oath by the applicant as prescribed by section 115 of this title. The application<page identifier="/us/stat/96/320">96 STAT. 320</page> must be accompanied by the fee required by law. The fee and oath may be submitted after the specification and any required drawing are submitted, within such period and under such conditions, including the payment of a surcharge, as may be prescribed by the Commissioner. Upon failure to submit the fee and oath within such prescribed period, the application shall be regarded as abandoned, unless it is shown to the satisfaction of the Commissioner that the delay in submitting the fee and oath was unavoidable. The filing<sidenote><p class="firstIndent0 fontsize8">Filing date.</p></sidenote> date of an application shall be the date on which the specification and any required drawing are received in the Patent and Trademark Office.”.</content>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 116 of title 35, United States Code, is amended (1) by deleting the phrase “<quotedText>Joint inventors</quotedText>” from the title and inserting in its place “<quotedText></quotedText>”; and (2) in the third paragraph, by deleting the phrase “<quotedText>a person is joined in an application for patent as joint inventor through error, or a joint inventor is not included in an application through error</quotedText>” and inserting in its place the phrase “<quotedText>through error a person is named in an application for patent as the inventor, or through error an inventor is not named in an application</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 256 of title 35, United States Code, is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="256">“§ 256. </num>
<heading class="inline">Correction of named inventor</heading>
<content class="indent0 firstIndent1 fontsize10">
<p class="inline">“Whenever through error a person is named in an issued patent as the inventor, or through error an inventor is not named in an issued patent and such error arose without any deceptive intention on his part, the Commissioner may, on application of all the parties and assignees, with proof of the facts and such other requirements as may be imposed, issue a certificate correcting such error.</p>
<p class="indent0 firstIndent1 fontsize10">“The error of omitting inventors or naming persons who are not inventors shall not invalidate the patent in which such error occurred if it can be corrected as provided in this section. The court before which such matter is called in question may order correction of the patent on notice and hearing of all parties concerned and the Commissioner shall issue a certificate accordingly.”.</p>
</content>
</section>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num>
<content class="inline">Section 6 of title 35, United States Code, is amended by deleting paragraph (d) thereof.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="8"><inline class="smallCaps">Sec</inline>. 8. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 8(a) of the Trademark Act of 1946, as amended (15 U.S.C. 1058(a)), is amended (1) by deleting the word “<quotedText>still</quotedText>”; and (2) by inserting the phrase “<quotedText>in commerce</quotedText>” immediately after the word “<quotedText>use</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 8(b) of the Trademark Act of 1946, as amended (15 U.S.C. 1058(b)), is amended (1) by deleting the word “<quotedText>still</quotedText>”; and (2) by inserting the phrase “<quotedText>in commerce</quotedText>” immediately after the word “<quotedText>use</quotedText>”.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="9"><inline class="smallCaps">Sec</inline>. 9. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 13 of the Trademark Act of 1946, as amended (15 U.S.C. 1063), is amended (1) by deleting the phrase “<quotedText>a verified</quotedText>” and inserting in its place the word “<quotedText>an</quotedText>”; (2) by adding the phrase “<quotedText>when requested prior to the expiration of an extension</quotedText>” immediately after the word “<quotedText>cause</quotedText>”; and (3) by deleting the fourth sentence.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 14 of the Trademark Act of 1946, as amended (15 U.S.C. 1064), is amended by deleting the word “<quotedText>verified</quotedText>”.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="10"><inline class="smallCaps">Sec</inline>. 10. </num>
<content class="inline">Section 15 of the Trademark Act of 1946, as amended (15 U.S.C. 1065), is amended by deleting the phrase “<quotedText>the publication</quotedText>” and inserting in its place the word “<quotedText>registration</quotedText>”.</content>
</section>
<page identifier="/us/stat/96/321">96 STAT. 321</page>
<section class="firstIndent1 fontsize10">
<num value="11"><inline class="smallCaps">Sec</inline>. 11. </num>
<content class="inline">The first sentence of section 16 of the Trademark Act of 1946, as amended (15 U.S.C. 1066), is amended to read as follows: “<quotedText>Upon petition showing extraordinary circumstances, the Commissioner may declare that an interference exists when application is made for the registration of a mark which so resembles a mark previously registered by another, or for the registration of which another has previously made application, as to be likely when applied to the goods or when used in connection with the services of the applicant to cause confusion or mistake or to deceive.</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="12"><inline class="smallCaps">Sec</inline>. 12. </num>
<chapeau class="inline">Section 21 of title 35, United States Code, is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by deleting the phrase “<quotedText>Day for taking action falling on Saturday, Sunday, or holiday</quotedText>” from the title and inserting in its place the phrase “<quotedText>Filing date and day for taking action</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting the following as subsection (a):</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">The Commissioner may by rule prescribe that any paper or<sidenote><p class="firstIndent0 fontsize8">Filing date.</p></sidenote> fee required to be filed in the Patent and Trademark Office will be considered filed in the Office on the date on which it was deposited with the United States Postal Service or would have been deposited with the United States Postal Service but for postal service interruptions or emergencies designated by the Commissioner.”;</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by designating the existing paragraph as subsection (b); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by inserting the word “<quotedText>federal</quotedText>” in subsection (b), as designated above, immediately after the word “<quotedText>a</quotedText>”.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="13"><inline class="smallCaps">Sec</inline>. 13. </num>
<content class="inline">Section 6(a) of title 35, United States Code, is amended (1) by deleting the word “<quotedText>and</quotedText>”, third occurrence, and inserting in its place a comma; (2) by inserting the phrase “<quotedText>, or exchanges of items or services</quotedText>” immediately after the word “<quotedText>programs</quotedText>”; and (3) by inserting the phrase “<quotedText>or the administration of the Patent and Trademark Office</quotedText>” immediately after the word “<quotedText>law</quotedText>”, second occurrence.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="14"><inline class="smallCaps">Sec</inline>. 14. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 115 of title 35, United States Code, is amended by (1) deleting the phrase “<quotedText>shall be</quotedText>” and inserting in its place the word “<quotedText>is</quotedText>”; and (2) inserting the following immediately after the phrase “<quotedText>United States</quotedText>”, third occurrence: “<quotedText>, or apostille of an official designated by a foreign country which, by treaty or convention, accords like effect to apostilles of designated officials in the United States</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 261 of title 35, United States Code, is amended, in the third paragraph, by inserting the following immediately after the phrase “<quotedText>United States</quotedText>”, third occurrence: “, or apostille of an official designated by a foreign country which, by treaty or convention, accords like effect to apostilles of designated officials in the United States”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 11 of the Trademark Act of 1946, as amended (15 U.S.C. 1061), is amended by (1) deleting the phrase “<quotedText>shall be</quotedText>”, first occurrence, and inserting in its place the word “<quotedText>is</quotedText>”; and (2) inserting the following immediately after the phrase “<quotedText>United States</quotedText>”, third occurrence: “, or apostille of an official designated by a foreign country which, by treaty or convention, accords like effect to apostilles of designated officials in the United States”.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="15"><inline class="smallCaps">Sec</inline>. 15. </num>
<content class="inline">Section 13 of title 35, United States Code, is amended by deleting “<quotedText>(a) 9</quotedText>” and inserting in its place “<quotedText>(d)</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="16"><inline class="smallCaps">Sec</inline>. 16. </num>
<content class="inline">Section 173 of title 35, United States Code, is amended to read as follows: “Patents for designs shall be granted for the term of fourteen years.”</content>
</section>
<page identifier="/us/stat/96/322">96 STAT. 322</page>
<section class="firstIndent1 fontsize10">
<num value="17"><inline class="smallCaps">Sec</inline>. 17. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Sections 1, 2, 4, 7, and 13 through 15 of this Act shall<sidenote><p class="firstIndent0 fontsize8">Effective dates.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s41">35 USC 41 note</ref>.</p></sidenote> take effect on the date of enactment of this Act. Sections 3 and 16 of this Act shall take effect on October 1, 1982. The maintenance fees provided for in section 3(b) of this Act shall not apply to patents applied for prior to the date of enactment of this Act. Each patent applied for on or after the date of enactment of this Act shall be subject to the maintenance fees established pursuant to section 3(b) of this Act or to maintenance fees hereafter established by law, as to the amounts paid and the number and timing of the payments.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Title 35, United States Code, is amended by inserting after section 293 the following new section of chapter 29:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="294">“§ 294. </num>
<heading class="inline">Voluntary arbitration</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s294">35 USC 294</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">A contract involving a patent or any right under a patent may contain a provision requiring arbitration of any dispute relating to patent validity or infringement arising under the contract. In the absence of such a provision, the parties to an existing patent validity or infringement dispute may agree in writing to settle such dispute by arbitration. Any such provision or agreement shall be valid, irrevocable, and enforceable, except for any grounds that exist at law or in equity for revocation of a contract.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">Arbitration of such disputes, awards by arbitrators and confirmation <sidenote><p class="firstIndent0 fontsize8">Awards.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t9/s1">9 USC 1 <i>et seq</i>.</ref></p></sidenote> of awards shall be governed by title 9, United States Code, to the extent such title is not inconsistent with this section. In any such arbitration proceeding, the defenses provided for under section 282 of this title shall be considered by the arbitrator if raised by any<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t35/s282">35 USC 282</ref>.</p></sidenote> party to the proceeding.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">An award by an arbitrator shall be final and binding between the parties to the arbitration but shall have no force or effect on any other person. The parties to an arbitration may agree that in the<sidenote><p class="firstIndent0 fontsize8">Modification.</p></sidenote> event a patent which is the subject matter of an award is subsequently determined to be invalid or unenforceable in a judgment rendered by a court to competent jurisdiction from which no appeal can or has been taken, such award may be modified by any court of competent jurisdiction upon application by any party to the arbitration. Any such modification shall govern the rights and obligations between such parties from the date of such modification.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">When an award is made by an arbitrator, the patentee, his<sidenote><p class="firstIndent0 fontsize8">Notices.</p></sidenote> assignee or licensee shall give notice thereof in writing to the Commissioner. There shall be a separate notice prepared for each patent involved in such proceeding. Such notice shall set forth the names and addresses of the parties, the name of the inventor, and the name of the patent owner, shall designate the number of the patent, and shall contain a copy of the award. If an award is<sidenote><p class="firstIndent0 fontsize8">Modification.</p></sidenote> modified by a court, the party requesting such modification shall give notice of such modification to the Commissioner, The Commissioner shall, upon receipt of either notice, enter the same in the record of the prosecution of such patent. If the required notice is not filed with the Commissioner, any party to the proceeding may provide such notice to the Commissioner.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">The award shall be unenforceable until the notice required by subsection (d) is received by the Commissioner.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/323">96 STAT. 323</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The analysis for chapter 29 of title 85 of the United States Code is amended by adding at the end the following:
<toc>
<referenceItem><designator>“294. </designator><label>Voluntary arbitration.”.</label></referenceItem>
</toc>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Sections 5, 6, 8 through 12, and 17(b) of this Act shall take 35 use 294 note. effect six months after enactment.</content>
</subsection>
</section>
<action>
<actionDescription>Approved August 27, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6260">H.R. 6260</ref>:</heading>
<note>
<heading>HOUSE REPORT No. 97–542 (Comm. on the Judiciary).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 8, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 12, considered and passed Senate.</p>
</note>
<note>
<heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 36 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 28, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–248: To provide for tax equity and fiscal responsibility, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>248</docNumber>
<citableAs>Public Law 97–248</citableAs>
<citableAs>96 Stat. 324</citableAs>
<approvedDate>1982-09-03</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/324">96 STAT. 324</page>
<dc:type>Public Law</dc:type> <docNumber>97–248</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for tax equity and fiscal responsibility, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-03">Sept. 3, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/4961">H.R. 4961</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">Tax Equity and Fiscal Responsibility Act of 1982.</p></sidenote>
<section>
<num value="1">SECTION 1. </num>
<heading class="inline">SHORT TITLE; TABLE OF CONTENTS; AMENDMENT OF 1954 CODE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Short Title</inline>.—</heading>
<content class="inline">This Act may be cited as the “Tax Equity and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1">26 USC 1 note</ref>.</p></sidenote> Fiscal Responsibility Act of 1982”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Table of Contents</inline>.—</heading>
<content>
<toc>
<referenceItem role="section"><designator>Sec. 1.</designator> <label>Short title; table of contents; amendment of 1954 Code.</label></referenceItem>
</toc>
<toc>
<referenceItem role="title"><designator class="centered">TITLE I—</designator> <label class="centered">PROVISIONS RELATING TO SAVINGS IN HEALTH AND INCOME SECURITY PROGRAMS</label></referenceItem>
<referenceItem role="subtitle"><designator class="centered">Subtitle A—</designator> <label class="centered">Medicare</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Changes in Payments for Services</inline></label></referenceItem>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart A—</designator> <label class="centered">Amount of Payment for Institutional Services</label></referenceItem>
<referenceItem role="section"><designator>Sec. 101.</designator> <label>Payment for inpatient hospital services.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 102.</designator> <label>Single reimbursement limit for skilled nursing facilities.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 103.</designator> <label>Elimination of inpatient routine nursing salary cost differential.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 104.</designator> <label>Elimination of duplicate overhead payments for outpatient services.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 105.</designator> <label>Single reimbursement limit for home health agencies.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 106.</designator> <label>Prohibiting payment for Hill-Burton free care.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 107.</designator> <label>Prohibiting payment for anti-unionization activities.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 108.</designator> <label>Reimbursement of provider-based physicians.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 109.</designator> <label>Prohibiting recognition of payments under certain percentage arrangements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 110.</designator> <label>Elimination of lesser-of-cost-or-charge provision.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 111.</designator> <label>Elimination of private room subsidy.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart B—</designator> <label class="centered">Payments for Other Services</label></referenceItem>
<referenceItem role="section"><designator>Sec. 112.</designator> <label>Reimbursement for inpatient radiology and pathology services.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 113.</designator> <label>Reimbursement for assistants at surgery.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 114.</designator> <label>Payments to health maintenance organizations and competitive medical plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 115.</designator> <label>Prohibition of payment for ineffective drugs.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart C—</designator> <label class="centered">Other Payment Provisions</label></referenceItem>
<referenceItem role="section"><designator>Sec. 116.</designator> <label>Medicare payments secondary for older workers covered under group health plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 117.</designator> <label>Interest charges on overpayments and underpayments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 118.</designator> <label>Audit and medical claims review.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 119.</designator> <label>Private sector review initiative.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 120.</designator> <label>Temporary delay in periodic interim payments.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Changes in Benefits, Premiums, and Enrollment</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 121.</designator> <label>Medicare coverage of Federal employees.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 122.</designator> <label>Hospice care.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 123.</designator> <label>Coverage of extended care services without regard to three-day prior hospitalization requirement.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 124.</designator> <label>Provision temporarily holding part B premium at constant percentage of cost.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 125.</designator> <label>Special enrollment provisions for merchant seamen.</label></referenceItem>
</toc>
<page identifier="/us/stat/96/325">96 STAT. 325</page>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Miscellaneous Provisions</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 126.</designator> <label>Extending medicare proficiency examination authority.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 127.</designator> <label>Regulations regarding access to books and records.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 128.</designator> <label>Technical corrections to Omnibus Budget Reconciliation Act of 1981.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle B—</designator> <label class="centered">Medicaid</label></referenceItem>
<referenceItem role="section"><designator>Sec. 131.</designator> <label>Copayments by medicaid recipients.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 132.</designator> <label>Modifications in lien provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 133.</designator> <label>Limitation on Federal financial participation in erroneous medical assistance expenditures.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 134.</designator> <label>Medicaid coverage of home care for certain disabled children.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 135.</designator> <label>Six-month moratorium on deregulation of skilled nursing and intermediate care facilities.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 136.</designator> <label>Medicaid program in American Samoa.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 137.</designator> <label>Technical corrections from Omnibus Budget Reconciliation Act of 1981.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle C—</designator> <label class="centered">Utilization and Quality Control Peer Review</label></referenceItem>
<referenceItem role="section"><designator>Sec. 141.</designator> <label>Short title of subtitle.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 142.</designator> <label>Requirement for Secretary to enter into contracts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 143.</designator> <label>Establishment of utilization and quality control peer review program.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 144.</designator> <label>Facilitation of private review.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 145.</designator> <label>Waiver of liability provision.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 146.</designator> <label>Medicaid provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 147.</designator> <label>Demonstration projects for competitive bidding and other reimbursement methods.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 148.</designator> <label>Technical amendments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 149.</designator> <label>Effective date.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 150.</designator> <label>Maintenance of current PSRO agreements.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle D—</designator> <label class="centered">Aid to Families with Dependent Children</label></referenceItem>
<referenceItem role="section"><designator>Sec. 151.</designator> <label>Rounding of eligibility and benefit amounts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 152.</designator> <label>Effective date of application; proration of first month’s AFDC benefit.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 153.</designator> <label>Absence from home solely by reason of uniformed service.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 154.</designator> <label>Job search.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 155.</designator> <label>Proration of standard amount for shelter and utilities.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 156.</designator> <label>Limitation on Federal financial participation in erroneous assistance expenditures.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 157.</designator> <label>Exclusion from income of certain State payments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 158.</designator> <label>Extension of time for States to establish a work incentive demonstration program.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 159.</designator> <label>Exclusion from income.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 160.</designator> <label>Technical amendments to social services and foster care provisions in 1981 Reconciliation Act.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 161.</designator> <label>Delayed effective date in cases requiring conforming State legislation.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle E—</designator> <label class="centered">Child Support Enforcement</label></referenceItem>
<referenceItem role="section"><designator>Sec. 171.</designator> <label>Fee for services to non-AFDC families.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 172.</designator> <label>Allotments from pay for child and spousal support owed by members of the uniformed services on active duty.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 173.</designator> <label>Reimbursement of State agency in initial month of ineligibility for AFDC.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 174.</designator> <label>Reduction in certain Federal payments to States under child support enforcement program.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 175.</designator> <label>Technical amendments to child support enforcement provisions in 1981 Reconciliation Act.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 176.</designator> <label>Delayed effective date in cases requiring State legislation.</label></referenceItem>
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<referenceItem role="subtitle"><designator class="centered">Subtitle F—</designator> <label class="centered">Supplemental Security Income</label></referenceItem>
<referenceItem role="section"><designator>Sec. 181.</designator> <label>Effective date of application; proration of initial SSI benefit payment.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 182.</designator> <label>Rounding of SSI eligibility and benefit amounts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 183.</designator> <label>Coordination of SSI and OASDI cost-of-living adjustments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 184.</designator> <label>Phaseout of hold harmless protection.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 185.</designator> <label>Exclusion from resources of burial plots and certain funds set aside for burial expenses.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 186.</designator> <label>Mandatory pass through under State supplementation provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 187.</designator> <label>Treatment of unnegotiated checks under the supplemental security income program.</label></referenceItem>
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<referenceItem role="subtitle"><designator class="centered">Subtitle G—</designator> <label class="centered">Unemployment Compensation</label></referenceItem>
<referenceItem role="section"><designator>Sec. 191.</designator> <label>Rounding of benefit amounts.</label></referenceItem>
<page identifier="/us/stat/96/326">96 STAT. 326</page>
<referenceItem role="section"><designator>Sec. 192.</designator> <label>Use of certain amounts transferred to State unemployment funds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 193.</designator> <label>Treatment of certain employees of institutions of higher education.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 194.</designator> <label>Short-time compensation.</label></referenceItem>
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<toc>
<referenceItem role="title"><designator class="centered">TITLE II—</designator> <label class="centered">REVENUE MEASURES</label></referenceItem>
<referenceItem role="subtitle"><designator>Subtitle A—</designator> <label>Provisions Relating to Individuals</label></referenceItem>
<referenceItem role="section"><designator>Sec. 201.</designator> <label>Alternative minimum tax on taxpayers other than corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 202.</designator> <label>Limitation on medical deduction.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 203.</designator> <label>Limitation on deduction for nonbusiness casualty losses.</label></referenceItem>
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<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle B—</designator> <label class="centered">Provisions Primarily Relating to Business</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Reduction in Certain Deductions and Credits</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 204.</designator> <label>15 percent reduction in certain corporate preference items.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 205.</designator> <label>Amendments to investment credit.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 206.</designator> <label>Repeal of 1985 and 1986 increases in accelerated cost recovery deductions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 207.</designator> <label>Section 189 made applicable to certain corporations for nonresidential real property.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Leasing</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 208.</designator> <label>Limitations and additional requirements on leases under the accelerated cost recovery system.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 209.</designator> <label>Repeal of leasing; special rule for leases with economic substance.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 210.</designator> <label>Motor vehicle operating leases.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Foreign Tax</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 211.</designator> <label>Foreign tax credit for taxes on oil and gas income.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 212.</designator> <label>Current taxation of foreign oil related income of controlled foreign corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 213.</designator> <label>Possession tax credit; income tax liability incurred to the Virgin Islands.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part IV</inline>—</designator> <label class="centered"><inline class="smallCaps">Tax-Exempt Obligations</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 214.</designator> <label>Modification of exemption for small issues.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 215.</designator> <label>Public approval and information reporting requirements applicable to private activity bonds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 216.</designator> <label>Cost recovery for certain property financed with tax-exempt bonds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 217.</designator> <label>Miscellaneous.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 218.</designator> <label>Treatment of certain refunding obligations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 219.</designator> <label>Limitation on maturity of industrial development bonds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 220.</designator> <label>Mortgage subsidy bonds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 221.</designator> <label>Industrial development bonds for certain residential rental property</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part V</inline>—</designator> <label class="centered"><inline class="smallCaps">Mergers and Acquisitions</inline></label></referenceItem>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart A—</designator> <label class="centered">Changes in Tax Treatment of Partial Liquidations and of Certain Distributions of Appreciated Property</label></referenceItem>
<referenceItem role="section"><designator>Sec. 222.</designator> <label>Partial liquidations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 223.</designator> <label>Distribution of appreciated property in redemption of stock.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart B—</designator> <label class="centered">Certain Stock Purchases Treated as Asset Purchases</label></referenceItem>
<referenceItem role="section"><designator>Sec. 224.</designator> <label>Certain stock purchases treated as asset purchases.</label></referenceItem>
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<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart C—</designator> <label class="centered">Miscellaneous Provisions</label></referenceItem>
<referenceItem role="section"><designator>Sec. 225.</designator> <label>Clarification of section 368(a)(1)(F).</label></referenceItem>
<referenceItem role="section"><designator>Sec. 226.</designator> <label>Amendments relating to bailouts through use of holding companies.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 227.</designator> <label>Application of attribution rules for purposes of sections 306 and 356(a)(2).</label></referenceItem>
<referenceItem role="section"><designator>Sec. 228.</designator> <label>Waiver of family attribution by entities.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part VI</inline>—</designator> <label class="centered"><inline class="smallCaps">Methods of Accounting</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 229.</designator> <label>Modification of regulations on the completed contract method of accounting.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 230.</designator> <label>Annual accrual method of accounting extended to certain partnerships.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part VII</inline>—</designator> <label class="centered"><inline class="smallCaps">Original Issue Discount</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 231.</designator> <label>Original issue discount taken into account on basis of constant interest rate.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 232.</designator> <label>Tax treatment of stripped bonds.</label></referenceItem>
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<page identifier="/us/stat/96/327">96 STAT. 327</page>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part VIII</inline>—</designator> <label class="centered"><inline class="smallCaps">Other Business Provisions</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 233.</designator> <label>Targeted jobs tax credit.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 234.</designator> <label>Accelerated payment of income tax by corporations.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle C—</designator> <label class="centered">Pensions</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Contribution and Loan Limits</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 235.</designator> <label>Lower contribution and benefit limits for certain annuities, etc.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 236.</designator> <label>Loans treated as distributions.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Repeal of Special Limitations on Plans Benefiting Self-Employed Individuals or Owner-Employees</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 237.</designator> <label>Repeal of special qualification requirements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 238.</designator> <label>Repeal of special limitations on deduction for self-employed individuals and subchapter S corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 239.</designator> <label>Allowance of exclusion of death benefit for self-employed individuals.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 240.</designator> <label>Special rules for top heavy plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 241.</designator> <label>Effective dates.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Other Requirements</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 242.</designator> <label>Required distributions for qualified plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 243.</designator> <label>Required distributions in case of individual retirement plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 244.</designator> <label>Limitation on exclusion for group-term life insurance purchased for employees.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 245.</designator> <label>Limitation on estate tax exclusions under section 2039.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 246.</designator> <label>Organizations performing management functions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 247.</designator> <label>Existing personal service corporations may liquidate under section 333 during 1983 or 1984.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 248.</designator> <label>Employee leasing.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 249.</designator> <label>Nondiscriminatory coordination of defined contribution plans with OASDI.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 250.</designator> <label>Authority of Secretary to allocate income and deductions in the case of certain corporations.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part IV</inline>—</designator> <label class="centered"><inline class="smallCaps">Miscellaneous</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 251.</designator> <label>Church plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 252.</designator> <label>Deferred compensation plans for State judges.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 253.</designator> <label>Profit-sharing plan contributions on behalf of disabled.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 254.</designator> <label>Exemption for trusts which include governmental plans.</label></referenceItem>
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<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle D—</designator> <label class="centered">Taxation of Life Insurance Companies and Annuities</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Coinsurance Arrangements</inline></label></referenceItem>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart A—</designator> <label class="centered">Modified Coinsurance Contracts</label></referenceItem>
<referenceItem role="section"><designator>Sec. 255.</designator> <label>Repeal of optional treatment of policies reinsured under modified coinsurance contracts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 256.</designator> <label>Special accounting rules relating to repeal of section 820.</label></referenceItem>
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<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart B—</designator> <label class="centered">Other Reinsurance Agreements</label></referenceItem>
<referenceItem role="section"><designator>Sec. 257.</designator> <label>Denial of interest deduction on indebtedness incurred in connection with reinsurance agreements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 258.</designator> <label>Allocation of income, etc. in the case of other reinsurance agreements.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">2-Year Temporary Provisions Relating to Taxation of Life Insurance Companies</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 259.</designator> <label>Increase in amount of dividend deduction allowed; pension plan reserves.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 260.</designator> <label>Computation of amount of life insurance reserves.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 261.</designator> <label>Modification of menge formula.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 262.</designator> <label>Consolidated returns to be computed on a botton line basis.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 263.</designator> <label>Effective dates; special rules applicable to transactions before effective date.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Excess Interest; Amounts Received Under Annuity Contracts; Flexible Premium Contracts; Computation of Reserves</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 264.</designator> <label>Allowance of deduction for excess interest.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 265.</designator> <label>Treatment of amounts received and under annuity contracts before annuity starting date.</label></referenceItem>
<page identifier="/us/stat/96/328">96 STAT. 328</page>
<referenceItem role="section"><designator>Sec. 266.</designator> <label>Flexible premium contracts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 267.</designator> <label>Reduction in approximate revaluation method of computing reserves.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part IV</inline>—</designator> <label class="centered"><inline class="smallCaps">Underpayments of Estimated Tax Fob 1982</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 268.</designator> <label>Underpayments of estimated tax for 1982.</label></referenceItem>
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<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle E—</designator> <label class="centered">Employment Taxes</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">In General</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 269.</designator> <label>Treatment of real estate agents and direct sellers.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 270.</designator> <label>Simplified procedure for determining amount of employment taxes.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Federal Unemployment Tax</inline></label></referenceItem>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart A—</designator> <label class="centered">Increase in Federal Unemployment Tax</label></referenceItem>
<referenceItem role="section"><designator>Sec. 271.</designator> <label>Increase in Federal unemployment tax wage base and rate.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart B—</designator> <label class="centered">Other Financing Provisions</label></referenceItem>
<referenceItem role="section"><designator>Sec. 272.</designator> <label>Credit reduction not to apply when State makes certain repayments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 273.</designator> <label>Limitation of fifth year credit reduction.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 274.</designator> <label>-Deferral of interest in case of certain States with high unemployment rates.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 275.</designator> <label>Required repayments from extended unemployment compensation account.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 276.</designator> <label>Treatment of certain services performed by students.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 277.</designator> <label>Treatment of certain alien farm workers.</label></referenceItem>
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<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Medicare Coverage</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 278.</designator> <label>Medicare coverage of, and application of hospital insurance tax to, Federal employment.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle F—</designator> <label class="centered">Excise Taxes</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Airport and Airway</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 279.</designator> <label>Tax on fuel used in noncommercial aviation.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 280.</designator> <label>Tax on transportation by air.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 281.</designator> <label>Extension of Airport and Airway Trust Fund.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 281A.</designator> <label>Technical provisions relating to tax on transportation of persons by air.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Communications Services</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 282.</designator> <label>Extension of excise tax on communications services.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part III</inline>—</designator> <label class="centered"><inline class="smallCaps">Cigarettes</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 283.</designator> <label>Increase in tax on cigarettes.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part IV</inline>—</designator> <label class="centered"><inline class="smallCaps">Taps Adjustment Eliminated</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 284.</designator> <label>Elimination of the TAPS adjustment.</label></referenceItem>
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<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle G—</designator> <label class="centered">Miscellaneous</label></referenceItem>
<referenceItem role="section"><designator>Sec. 285.</designator> <label>Two-year extension of exclusion from gross income of national research service awards.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 286.</designator> <label>Special rules for certain amateur sports organizations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 287.</designator> <label>New Jersey general revenue sharing allocation.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 288.</designator> <label>Illegal payments to government officials or employees.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 289.</designator> <label>Debt management provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 290.</designator> <label>Jefferson County mental health center.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 291.</designator> <label>Alaska native corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 292.</designator> <label>Awarding of costs and certain fees.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 293.</designator> <label>Treatment of certain lending of finance businesses for purposes of the tax on personal holding companies.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 294.</designator> <label>Additional refunds relating to repeal of excise tax on buses.</label></referenceItem>
</toc>
<toc>
<referenceItem role="title"><designator class="centered">TITLE III—</designator> <label class="centered">TAXPAYER COMPLIANCE</label></referenceItem>
<referenceItem role="subpart" class="centered"><designator class="centered">Subpart A—</designator> <label class="centered">Withholding on Interest and Dividends</label></referenceItem>
<referenceItem role="section"><designator>Sec. 301.</designator> <label>Withholding on interest and dividends.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 302.</designator> <label>Credit against tax.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 303.</designator> <label>Returns regarding payments of dividends and payments of interest.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 304.</designator> <label>Returns regarding payments of patronage dividends.</label></referenceItem>
<page identifier="/us/stat/96/329">96 STAT. 329</page>
<referenceItem role="section"><designator>Sec. 305.</designator> <label>Denial of deduction for certain taxes.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 306.</designator> <label>Penalties.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 307.</designator> <label>Conforming and clerical amendments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 308.</designator> <label>Effective dates; special rules.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle B—</designator> <label class="centered">Improved Information Reporting</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Expanded Reporting</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 309.</designator> <label>Reporting of interest.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 310.</designator> <label>Obligations required to be registered.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 311.</designator> <label>Returns of brokers.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 312.</designator> <label>Information reporting requirements for payments of remuneration for services and direct sales.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 313.</designator> <label>State and local income tax refunds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 314.</designator> <label>Employer reporting with respect to tips.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Provisions to Improve Reporting Generally</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 315.</designator> <label>Increased penalties for failure to file information return or to furnish statement.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 316.</designator> <label>Increase in civil penalty on failure to supply identifying numbers.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 317.</designator> <label>Extension of withholding to certain payments where identifying number not furnished or inaccurate.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 318.</designator> <label>Minimum penalty for extended failure to file.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 319.</designator> <label>Information returns.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle C—</designator> <label class="centered">Abusive Tax Shelters, Etc.; Substantial Underpayments; False Documents; Frivolous Returns</label></referenceItem>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part I</inline>—</designator> <label class="centered"><inline class="smallCaps">Abusive Tax Shelters, Etc.</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 320.</designator> <label>Penalty for promoting abusive tax shelters, etc.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 321.</designator> <label>Action to enjoin promoters of abusive tax shelters, etc.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 322.</designator> <label>Procedural rules applicable to penalties under sections 6700, 6701, and 6702.</label></referenceItem>
</toc>
<toc>
<referenceItem role="part" class="centered"><designator class="centered"><inline class="smallCaps">Part II</inline>—</designator> <label class="centered"><inline class="smallCaps">Substantial Underpayment; False Documents; Frivolous Returns; Etc.</inline></label></referenceItem>
<referenceItem role="section"><designator>Sec. 323.</designator> <label>Penalty for substantial understatement.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 324.</designator> <label>Penalties for documents understating tax liability.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 325.</designator> <label>Fraud penalty.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 326.</designator> <label>Penalty for frivolous returns.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 327.</designator> <label>Relief from criminal penalty for failure to file estimated tax where taxpayer falls within statutory exceptions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 328.</designator> <label>Adjustments to estimated tax provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 329.</designator> <label>Increases in certain criminal fines.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 330.</designator> <label>Special rules with respect to certain cash.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle D—</designator> <label class="centered">Administrative Summons</label></referenceItem>
<referenceItem role="section"><designator>Sec. 331.</designator> <label>Special procedures for third-party summons.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 332.</designator> <label>Duty of third-party recordkeeper.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 333.</designator> <label>Limitation on use of administrative summons.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle E—</designator> <label class="centered">Withholding on Pensions and Other Retirement Income</label></referenceItem>
<referenceItem role="section"><designator>Sec. 334.</designator> <label>Withholding on pensions annuities, and certain other deferred income.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 335.</designator> <label>Partial rollovers of IRA distributions permitted.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle F—</designator> <label class="centered">Transactions Outside the United States or Involving Foreign Persons</label></referenceItem>
<referenceItem role="section"><designator>Sec. 336.</designator> <label>Jurisdiction of court and enforcement of summons in case of persons residing outside the United States.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 337.</designator> <label>Admissibility of evidence maintained in foreign countries.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 338.</designator> <label>Penalty for failure to furnish information with respect to certain foreign corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 339.</designator> <label>Information requirements with respect to certain foreign-owned corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 340.</designator> <label>Returns with respect to foreign personal holding companies.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 341.</designator> <label>Authority to delay date for filing certain returns relating to foreign corporations and foreign trusts.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 342.</designator> <label>Withholding of tax on nonresident aliens and foreign corporations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 343.</designator> <label>Technical amendment relating to penalty under section 905(c).</label></referenceItem>
</toc>
<page identifier="/us/stat/96/330">96 STAT. 330</page>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle G—</designator> <label class="centered">Modification of Interest Provisions</label></referenceItem>
<referenceItem role="section"><designator>Sec. 344.</designator> <label>Interest compounded daily.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 345.</designator> <label>Determination of rate of interest to be made semiannually.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 346.</designator> <label>Restrictions on payment of interest for certain periods.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle H—</designator> <label class="centered">Taxpayer Safeguard Amendments</label></referenceItem>
<referenceItem role="section"><designator>Sec. 347.</designator> <label>Increase in certain exemptions from levy.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 348.</designator> <label>Required release of lien.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 349.</designator> <label>Requirement of timely notice of levy.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 349A.</designator> <label>Extension of period for redemption of real property.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 350.</designator> <label>Amount of damages in case of wrongful levy.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle I—</designator> <label class="centered">Other Provisions</label></referenceItem>
<referenceItem role="section"><designator>Sec. 351.</designator> <label>Disallowance of deductions relating to narcotics trafficking.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 352.</designator> <label>Sense of Congress with respect to providing of additional funds to Internal Revenue Service.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 353.</designator> <label>Report on forms.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 354.</designator> <label>Exemption of veterans’ organizations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 355.</designator> <label>Amendment to Communications Act of 1934.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 356.</designator> <label>Confidentiality and disclosure of returns and return information.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 357.</designator> <label>Civil damages against United States for unauthorized disclosures by an employee.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 358.</designator> <label>Disclosure for use in certain audits by General Accounting Office.</label></referenceItem>
</toc>
<toc>
<referenceItem role="title"><designator class="centered">TITLE IV—</designator> <label class="centered">TAX TREATMENT OF PARTNERSHIP ITEMS</label></referenceItem>
<referenceItem role="section"><designator>Sec. 401.</designator> <label>Short title.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 402.</designator> <label>Tax treatment of partnership items.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 403.</designator> <label>Requirement that statement be furnished to partner.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 404.</designator> <label>Returns required from all partnerships with United States partners.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 405.</designator> <label>Return requirement for United States persons having interest in foreign partnerships.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 406.</designator> <label>Special rule for certain international satellite partnerships.</label></referenceItem>
</toc>
<toc>
<referenceItem role="title"><designator class="centered">TITLE V—</designator> <label class="centered">AIRPORT AND AIRWAY IMPROVEMENT</label></referenceItem>
<referenceItem role="section"><designator>Sec. 501.</designator> <label>Short title.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 502.</designator> <label>Declaration of policy.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 503.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 504.</designator> <label>National airport and airway system plans.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 505.</designator> <label>Airport improvement program.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 506.</designator> <label>Airway improvement program.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 507.</designator> <label>Apportionment of funds.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 508.</designator> <label>Use of apportioned and discretionary funds; miscellaneous conditions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 509.</designator> <label>Submission and approval of project grant applications.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 510.</designator> <label>United States share of project costs.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 511.</designator> <label>Project sponsorship.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 512.</designator> <label>Grant agreements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 513.</designator> <label>Project costs.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 514.</designator> <label>Payments under grant agreements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 515.</designator> <label>Performance of construction work.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 516.</designator> <label>Use of Government-owned lands.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 517.</designator> <label>False statements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 518.</designator> <label>Access to records.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 519.</designator> <label>General powers.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 520.</designator> <label>Civil rights.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 521.</designator> <label>Reports to Congress.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 522.</designator> <label>Report on ability of airports to finance airport development needs.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 523.</designator> <label>Repeals; effective date; saving provisions; and separability.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 524.</designator> <label>Miscellaneous amendments.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 525.</designator> <label>Safety certification of airports.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 526.</designator> <label>Contracting authority.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 527.</designator> <label>Study of airport access.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 528.</designator> <label>Part-time operation of flight service stations.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 529.</designator> <label>Explosive detection K-9 teams.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 530.</designator> <label>Release of certain conditions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 531.</designator> <label>Continuation of certain certificates.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 532.</designator> <label>State taxation.</label></referenceItem>
</toc>
<page identifier="/us/stat/96/331">96 STAT. 331</page>
<toc>
<referenceItem role="title"><designator class="centered">TITLE VI—</designator> <label class="centered">FEDERAL SUPPLEMENTAL COMPENSATION PROGRAM</label></referenceItem>
<referenceItem role="subtitle"><designator class="centered">Subtitle A—</designator> <label class="centered">Extension of Benefits</label></referenceItem>
<referenceItem role="section"><designator>Sec. 601.</designator> <label>Short title.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 602.</designator> <label>Federal-State agreements.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 603.</designator> <label>Payments to States having agreements for the payment of Federal supplemental compensation.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 604.</designator> <label>Financing provisions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 605.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>Sec. 606.</designator> <label>Fraud and overpayments.</label></referenceItem>
</toc>
<toc>
<referenceItem role="subtitle"><designator class="centered">Subtitle B—</designator> <label class="centered">Taxation of Unemployment Compensation</label></referenceItem>
<referenceItem role="section"><designator>Sec. 611.</designator> <label>Taxation of unemployment compensation.</label></referenceItem>
</toc>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Amendment of 1954 Code</inline>.—</heading>
<content class="inline">Except as otherwise expressly provided, whenever in titles II, III, and IV an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.</content>
</subsection>
</section>
<title>
<num value="I">TITLE I—</num>
<heading class="inline">PROVISIONS RELATING TO SAVINGS IN HEALTH AND INCOME SECURITY PROGRAMS</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Medicare</heading>
<part>
<num value="I"><b>PART I</b>—</num>
<heading class="inline"><b>CHANGES IN PAYMENTS FOR SERVICES</b></heading>
<subpart>
<num value="A"><b>Subpart A</b>—</num>
<heading class="inline"><b>Amount of Payment for Institutional Services</b></heading>
<section>
<heading class="smallCaps centered">payment for inpatient hospital services</heading>
<section class="firstIndent1 fontsize10">
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Title XVIII of the Social Security Act is amended by adding at the end thereof the following new section:
<quotedContent>
<section>
<heading class="smallCaps centered">“payment to hospitals for inpatient hospital services</heading>
<section class="firstIndent1 fontsize10">
<num value="1886">“<inline class="smallCaps">Sec</inline>. 1886. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1)</num>
<subparagraph class="inline">
<num value="A">(A)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">The Secretary, in determining the amount<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395ww">42 USC 1395ww</ref>.</p></sidenote> of the payments that may be made under this title with respect to operating costs of inpatient hospital services (as defined in paragraph (4)) shall not recognize as reasonable (in the efficient delivery of health services) costs for the provision of such services by a hospital for a cost reporting period to the extent such costs exceed the applicable percentage (as determined under clause (ii)) of the average of such costs for all hospitals in the same grouping as such hospital for comparable time periods.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">For purposes of clause (i), the applicable percentage for hospital cost reporting periods beginning—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">on or after October 1, 1982, and before October 1, 1983, is 120 percent;</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">on or after October 1, 1983, and before October 1, 1984, is 115 percent; and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">on or after October 1, 1984, is 110 percent.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">For purposes of subparagraph (A) the Secretary shall establish case mix indexes for all short-term hospitals, and shall set limits for each hospital based upon the general mix of types of<page identifier="/us/stat/96/332">96 STAT. 332</page> medical cases with respect to which such, hospital provides services for which payment may be made under this title.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">The Secretary shall set such limits for a cost reporting period<sidenote><p class="firstIndent0 fontsize8">Cost reporting period, limitation.</p></sidenote> of a hospital—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">by updating available data for a previous period to the immediate preceding cost reporting period by the estimated average rate of change of hospital costs industry-wide, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">by projecting for the cost reporting period by the applicable percentage increase (as defined in subsection (b)(3)(B)).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The limitation established under subparagraph (A) for any hospital shall in no event be lower than the allowable operating costs of inpatient hospital services (as defined in paragraph (4)) recognized under this title for such hospital for such hospital’s last cost reporting period prior to the hospital’s first cost reporting period for which this section is in effect.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The Secretary shall provide for such exemptions from, and exceptions and adjustments to, the limitation established under paragraph (1)(A) as he deems appropriate, including those which he deems necessary to take into account—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the special needs of sole community hospitals, of new hospitals, of risk based health maintenance organizations, and of hospitals which provide atypical services or essential community services, and to take into account extraordinary circumstances beyond the hospital’s control, medical and paramedical education costs, significantly fluctuating population in the service area of the hospital, and unusual labor costs,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the special needs of psychiatric hospitals and of public or other hospitals that serve a significantly disportionate number of patients who have low income or are entitled to benefits under part A of this title, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a decrease in the inpatient hospital services that a hospital provides and that are customarily provided directly by similar hospitals which results in a significant distortion in the operating costs of inpatient hospital services.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">The limitation established under paragraph (1)(A) shall not apply with respect to any hospital which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is located outside of a standard metropolitan statistical area, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">has less than 50 beds, and</content>
</clause>
<subclause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">was in operation and had less than 50 beds on the date of the enactment of this section.</content>
</subclause>
<sidenote><p class="firstIndent0 fontsize8">“Operating costs of inpatient hospital services.” </p></sidenote>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">For purposes of this section, the term ‘‘operating costs of inpatient hospital services’ includes all routine operating costs, ancillary service operating costs, and special care unit operating costs with respect to inpatient hospital services and such costs are determined on an average per admission or per discharge basis (as determined by the Secretary).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Notwithstanding sections 1814(b) but subject to the provisions<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395e">42 USC 1395e</ref>.</p></sidenote> of sections 1813, if the operating costs of inpatient hospital services (as defined in subsection (a)(4)) of a hospital for a cost reporting period subject to this paragraph—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">are less than or equal to the target amount (as defined in paragraph (3)) for that hospital for that period, the amount of the payment with respect to such operating costs payable under part A on a per discharge or per admission basis (as the case may be) shall be equal to the amount of such operating costs, plus—</chapeau>
<page identifier="/us/stat/96/333">96 STAT. 333</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">50 percent of the amount by which the target amount exceeds the amount of the operating costs, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">5 percent of the target amount,</content>
</clause>
<continuation class="inline">whichever is less; or</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">are greater than the target amount, the amount of the payment with respect to such operating costs payable under part A on a per discharge or per admission basis (as the case may be) shall be equal to (i) the target amount, plus (ii) in the case of cost reporting periods beginning on or after October 1, 1982, and before October 1, 1984, 25 percent of the amount by which the amount of the operating costs exceeds the target amount;</content>
</subparagraph>
<continuation class="inline">except that in no case may the amount payable under this title with respect to operating costs of inpatient hospital services exceed the maximum amount payable with respect to such costs pursuant to subsection (a).</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Paragraph (1) shall not apply to cost reporting periods of hospitals beginning on or after October 1, 1985.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">For purposes of this subsection, the term ‘target amount’ <sidenote><p class="firstIndent0 fontsize8">“Target amount.’</p></sidenote> means, with respect to a hospital for a particular 12-month cost reporting period—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">in the case of the first such reporting period for which this subsection is in effect, the allowable operating costs of inpatient hospital services (as defined in subsection (a)(4)) recognized under this title for such hospital for the preceding 12-month cost reporting period, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case a later reporting period, the target amount for the preceding 12-month cost reporting period,</content>
</clause>
<continuation class="inline">increased by the applicable percentage increase under subparagraph (B) for that particular cost reporting period.</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">For purposes of subparagraph (A), the ‘applicable percentage <sidenote><p class="firstIndent0 fontsize8">“Applicable percentage increase.”</p></sidenote> increase’ for any 12-month cost reporting period shall be equal to 1 percentage point plus the percentage, estimated by the Secretary, by which the cost of the mix of goods and services (including personnel costs but excluding non-operating costs) comprising routine, ancillary, and special care unit inpatient hospital services, based on an index of appropriately weighted indicators of changes in wages and prices which are representative of the mix of goods and services included in such inpatient hospital services, for such cost reporting period exceeds the cost of such mix of goods and services for the preceding 12-month cost reporting period.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The Secretary shall provide for an exemption from, or an exception and adjustment to, the method under this subsection for determining the amount of payment to a hospital where events beyond the hospital’s control or extraordinary circumstances, including changes in the case mix of such hospital, create a distortion in the increase in costs for a cost reporting period (including any distortion in the costs for the base period against which such increase is measured). The Secretary may provide for such other exemptions from, and exceptions and adjustments to, such method as the Secretary deems appropriate, including those which he deems necessary to take into account a decrease in the inpatient hospital services that a hospital provides and that are customarily provided directly by similar hospitals which results in a significant distortion in the operating costs of inpatient hospital services.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Paragraph (1) shall not apply to payment of hospitals which is otherwise determined under paragraph (3) of section 1814(b).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/334">96 STAT. 334</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">In the case of any hospital having any cost reporting period of other than a 12-month period, the Secretary shall determine the 12-month period which shall be used for purposes of this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The Secretary shall provide for an adjustment under this paragraph in the amount of payment otherwise provided a hospital under this subsection in the case of a hospital which, as of August 15, 1982, was subject to the taxes (hereinafter in this paragraph referred to as the TICA taxes’) imposed by section 3111 of the Internal Revenue Code of 1954 and which is not subject to such<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3111">26 USC 3111</ref>.</p></sidenote> taxes for part or all of a cost reporting period beginning on or after October 1, 1982.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In making such adjustment for a cost reporting period the<sidenote><p class="firstIndent0 fontsize8">Operating costs, estimate.</p></sidenote> Secretary shall estimate the amount of the operating costs of inpatient hospital services that would have resulted if the hospital was subject to the FICA taxes during that period. In making such estimate the Secretary shall reduce the amount of such FICA taxes that would have been paid (but not below zero) by the amount of costs which the hospital demonstrates to the satisfaction of the Secretary were incurred in the period for pensions, health, and other fringe benefits for employees (and former employees and family members) comparable to, and in lieu of, the benefits provided under title II and this title of the Social Security Act.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401">42 USC 401</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<chapeau class="inline">If a hospital’s operating costs of inpatient hospital services estimated under subparagraph (B) is greater than the hospital’s operating costs of inpatient hospital services determined without regard to this paragraph for a cost reporting period, then the Secretary shall reduce the amount otherwise paid the hospital (respecting operating costs of inpatient hospital services) under this subsection for the period by the amount by which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount that would have been paid the hospital if (I) the amount of the operating costs of inpatient hospital services estimated under subparagraph (B) were treated as the amount of the operating costs of inpatient hospital services and (II) subsection (a) did not apply to the determination,</content>
</clause>
<continuation class="inline">exceeds—</continuation>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the amount that would otherwise have been paid the hospital if subsection (a) (and this paragraph) did not apply;</content>
</clause>
<continuation class="inline">except that, in making such determination for cost reporting periods beginning on or after October 1, 1984, clause (ii) of paragraph (1)(B) shall continue to apply.</continuation>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The Secretary may provide, in his discretion, that payment with respect to services provided by a hospital in a State may be made in accordance with a hospital reimbursement control system in a State, rather than in accordance with the other provisions of this title, if the chief executive officer of the State requests such treatment and if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary determines that the system, if approved under this subsection, will apply (i) to substantially all non-Federal acute care hospitals (as defined by the Secretary) in the State and (ii) to the review of at least 75 percent of all revenues or expenses in the State for inpatient hospital services and of revenues or expenses for inpatient hospital services provided under the State’s plan approved under title XIX;<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the Secretary has been provided satisfactory assurances as to the equitable treatment under the system of all entities (including Federal and State programs) that pay hospitals for<page identifier="/us/stat/96/335">96 STAT. 335</page> inpatient hospital services, of hospital employees, and of hospital patients; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the Secretary has been provided satisfactory assurances that under the system, over 36-month periods (the first such period beginning with the first month in which this subsection applies to that system in the State), the amount of payments made under this title under such system will not exceed the amount of payments which would otherwise have been made under this title not using such system.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">In determining under paragraph (1)(C) the amount of payment which would otherwise have been made under this title for a State, the Secretary may provide for appropriate adjustment of such amount to take into account previous reductions effected in the amount of payments made under this title in the State due to the operation of the hospital reimbursement control system in the State if the system has resulted in an aggregate rate of increase in operating costs of inpatient hospital services (as defined in subsection (a)(4)) under this title for hospitals in the State which is less than the aggregate rate of increase in such costs under this title for hospitals in the United States.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">The Secretary shall discontinue payments under a system described in paragraph (1) if the Secretary—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">determines that the system no longer meets the requirement of paragraph (1)(A) or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">has reason to believe that the assurances described in subparagraph (B) or (C) of paragraph (1) are not being (or will not be) met.”.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1861(v)(l)(L) of such Act is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/798">95 Stat. 798</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> “<quotedText>(i)</quotedText>” and all that follows through “(ii)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendments made by subsection (a) shall apply to cost <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395ww">42 USC 1395ww note</ref>.</p></sidenote> reporting periods beginning on or after October 1, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The Secretary of Health and Human Services shall first <sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> issue such final regulations (whether on an interim or other basis) before October 1, 1982, as may be necessary to implement such amendments on a timely basis. If such regulations are promulgated on an interim final basis, the Secretary shall take such steps as may be necessary to provide opportunity for public comment, and appropriate revision based thereon, so as to provide that such regulations are not on an interim basis later than March 31, 1983.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Chapter 35 of title 5, United States Code, shall not apply, until <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s3501">5 USC 3501 <i>et seq.</i></ref></p></sidenote> January 1, 1984, to collection of information and information collection requests which the Secretary of Health and Human Services determines to be necessary to carry out the amendments made by this section.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1135 of the Social Security Act is amended by adding at <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/809">95 Stat. 809</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320b-5">42 USC 1320b-5</ref>.</p></sidenote> the end the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">The Secretary shall develop, in consultation with the Senate Committee on Finance and the Committee on Ways and Means of the House of Representatives, proposals for legislation which would provide that hospitals, skilled nursing facilities, and, to the extent feasible, other providers, would be reimbursed under title XVIII of this Act on a prospective basis. The Secretary shall report such <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> proposals to such committees not later than December 31, 1982.”.</content>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 1814(b) of the Social Security Act is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>section 1813</quotedText>” in the matter before paragraph<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p></sidenote> (1) and inserting in lieu thereof “<quotedText>sections 1813 and 1886</quotedText>”; and</content>
</subparagraph>
<page identifier="/us/stat/96/336">96 STAT. 336</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>until the Secretary determines</quotedText>” in the second sentence and inserting in lieu thereof “<quotedText>until the first day of the seventh month beginning after the date the Secretary determines and notifies the Governor of the State</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1833(a)(2)(B) of such Act is amended by inserting “<quotedText>and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i>.</ref></p></sidenote> except as may be provided in section 1886</quotedText>” after “except those described in subparagraph (C) of this paragraph”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 1861(v)(7) of such Act is amended by inserting “<quotedText>(A)</quotedText>”<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> after “(7)” and by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">For further limitations on reasonable cost and determination of payment amounts for operating costs of inpatient hospital services and waivers for certain States, see section 1886.”.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 331.</p></sidenote></content>
</subparagraph>
</quotedContent>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">single reimbursement limit for skilled nursing facilities</heading>
<section class="firstIndent1 fontsize10">
<num value="102"><inline class="smallCaps">Sec</inline>. 102. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1861(v)(l) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in subparagraph (E), by striking out “<quotedText>; except that</quotedText>” and all that follows and inserting in lieu thereof a period;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subparagraph (E), by striking out “<quotedText>(E)</quotedText>” and inserting in lieu thereof “<quotedText>(ii)</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (D) the following:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="E">“(E)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">Such regulations shall provide that any determination of reasonable cost with respect to services provided by hospital-based skilled nursing facilities shall be made on the basis of a single standard based on the reasonableness of costs incurred by free standing skilled nursing facilities, subject to such adjustments as the Secretary may deem appropriate.”.</content>
</clause>
</subparagraph>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall be effective with<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> respect to cost reporting periods beginning on or after October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">elimination of inpatient routine nursing salary cost differential</heading>
<section class="firstIndent1 fontsize10">
<num value="103"><inline class="smallCaps">Sec</inline>. 103. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Subparagraph (J) of section 1861(v)(1) of the Social Security Act is amended to read as follows:<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/797">95 Stat. 797</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote>
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<content class="inline">Such regulations may not provide for any inpatient routine salary cost differential as a reimbursable cost for hospitals and skilled nursing facilities.”.</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall be effective with<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> respect to cost reporting periods ending after September 30, 1982, but in the case of any cost reporting period beginning before October 1, 1982, any reduction in payments under title XVIII of the Social Security Act to a hospital or skilled nursing facility resulting from<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> such amendment shall be imposed only in proportion to the part of the period which occurs after September 30, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">elimination of duplicate overhead payments for outpatient services</heading>
<section class="firstIndent1 fontsize10">
<num value="104"><inline class="smallCaps">Sec</inline>. 104. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The last sentence of section 1842(b)(3) of the Social Security Act is amended by inserting after “<quotedText>1861(v)(1)(K)</quotedText>” the following: <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u</ref>.</p></sidenote> “, and in determining the reasonable charge for such services, the Secretary may limit such reasonable charge to a percentage of the amount of the prevailing charge for similar services furnished<page identifier="/us/stat/96/337">96 STAT. 337</page> in a physician’s office, taking into account the extent to which overhead costs associated with such outpatient services have been included in the reasonable cost or charge of the facility”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) made by this section <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u note</ref>.</p></sidenote> shall be effective with respect to services furnished on or after October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">single reimbursement limit for home health agencies</heading>
<section class="firstIndent1 fontsize10">
<num value="105"><inline class="smallCaps">Sec</inline>. 105. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1861(v)(l)(L) of the Social Security Act, as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> amended by section 101(a)(2) of this subtitle, is amended by inserting “<quotedText>free standing</quotedText>” after “<quotedText>75th percentile of such costs per visit for</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall be effective with <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> respect to cost reporting periods beginning on or after the date of the enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibiting payment for hill-burton free care</heading>
<section class="firstIndent1 fontsize10">
<num value="106"><inline class="smallCaps">Sec</inline>. 106. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1861(v)(1) of the Social Security Act is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> amended by adding at the end the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="M">“(M) </num>
<content class="inline">Such regulations shall provide that costs respecting care provided by a provider of services, pursuant to an assurance under title VI or XVI of the Public Health Service Act that the provider <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s291a/300o">42 USC 291a, 300o</ref>.</p></sidenote> will make available a reasonable volume of services to persons unable to pay therefor, shall not be allowable as reasonable costs.”.</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall be effective with <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> respect to any costs incurred under title XVIII of the Social Security Act, except that it shall not apply to costs which have been allowed prior to the date of the enactment of this Act pursuant to the final court order affirmed by a United States Court of Appeals.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibiting payment for anti-unionization activities</heading>
<section class="firstIndent1 fontsize10">
<num value="107"><inline class="smallCaps">Sec</inline>. 107. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1861(v)(1) of the Social Security Act, as amended by section 106(a) of this subtitle, is further amended by adding after subparagraph (M) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="N">“(N) </num>
<content class="inline">In determining such reasonable costs, costs incurred for activities directly related to influencing employees respecting unionization may not be included.”.</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall be effective with <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> respect to costs incurred after the date of the enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">reimbursement of provider-based physicians</heading>
<section class="firstIndent1 fontsize10">
<num value="108"><inline class="smallCaps">Sec</inline>. 108. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Title XVIII of the Social Security Act is amended by adding after section 1886 of the Social Security Act (as added by section 101(a)(1) of this subtitle) the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10">
<heading class="smallCaps centered">“payment of provider-based physicians</heading>
<section class="firstIndent1 fontsize10">
<num value="1887">“<inline class="smallCaps">Sec</inline>. 1887. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The Secretary shall by regulation determine <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395xx">42 USC 1395xx</ref>.</p></sidenote> criteria for distinguishing those services (including inpatient and outpatient services) rendered in hospitals or skilled nursing facilities—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">which constitute professional medical services, which are personally rendered for an individual patient by a physician and which contribute to the diagnosis or treatment of an indi-<page identifier="/us/stat/96/338">96 STAT. 338</page>vidual patient, and which may be reimbursed as physicians’ services under part B, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">which constitute professional services which are rendered for the general benefit to patients in a hospital or skilled nursing facility and which may be reimbursed only on a reasonable cost basis.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">For purposes of cost reimbursement, the Secretary shall recognize as a reasonable cost of a hospital or skilled nursing facility only that portion of the costs attributable to services rendered by a physician in such hospital or facility which are services described in paragraph (1)(B), apportioned on the basis of the amount of time actually spent by such physician rendering such services.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In determining the amount of the payments which may be made with respect to services described in paragraph (1)(B), after apportioning costs as required by subparagraph (A), the Secretary may not recognize as reasonable (in the efficient delivery of health services) such portion of the provider’s costs for such services to the extent that such costs exceed the reasonable compensation equivalent for such services. The reasonable compensation equivalent for any service shall be established by the Secretary in regulations.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The Secretary may, upon a showing by a hospital or facility that it is unable to recruit or maintain an adequate number of physicians for the hospital or facility on account of the reimbursement limits established under this subsection, grant exceptions to such reimbursement limits as may be necessary to allow such provider to provide a compensation level sufficient to provide adequate physician services in such hospital or facility.”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1861(v)(7) of such Act, as amended by section 101(d) of this subtitle, is further amended by adding at the end the following<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 336.</p></sidenote> new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">For provisions restricting payment for provider-based physicians’ Services, see section 1887.”.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 337.</p></sidenote></content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary of Health and Human Services shall first promulgate<sidenote><p class="firstIndent0 fontsize8">Regulations.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395xx">42 USC 1395xx note</ref>.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 337.</p></sidenote> regulations to carry out section 1887(a) of the Social Security Act not later than October 1, 1982. Such regulations shall become effective on October 1, 1982, and shall be effective with respect to cost reporting periods ending after September 30, 1982, but in the case of any cost reporting period beginning before October 1, 1982, any reduction in payments under title XVIII of the Social Security Act to a hospital or skilled nursing facility resulting from<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> such regulations shall be imposed only in proportion to the part of the period which occurs after September 30, 1982.</content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibiting recognition of payments under certain percentage arrangements</heading>
<section class="firstIndent1 fontsize10">
<num value="109"><inline class="smallCaps">Sec</inline>. 109. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1887 of the Social Security Act (as added by section 108(a) of this subtitle) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText><inline class="smallCaps">and payment under certain percentage arrangements</inline></quotedText>” at the end of its heading, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2), in the case of a provider of services which is paid under this title on a reasonable cost basis, or other basis related to costs that are reasonable, and which has entered into a contract for the purpose of having services furnished for or on behalf of it, the Secretary may not include any cost incurred by the provider under the contract if the amount<page identifier="/us/stat/96/339">96 STAT. 339</page> payable under the contract by the provider for that cost is determined on the basis of a percentage (or other proportion) of the provider’s charges, revenues, or claim for reimbursement.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Paragraph (1) shall not apply—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to services furnished by a physician and described in subsection (a)(1)(B) and covered by regulations in effect under subsection (a), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">under regulations established by the Secretary, where the amount involved under the percentage contract is reasonable and the contract—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is a customary commercial business practice, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">provides incentives for the efficient and economical operation of the provider of services.”.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1861(v)(1)(H)(iii) of such Act is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> out “<quotedText>(I)</quotedText>” and by striking out “<quotedText>, or (II)</quotedText>” and all that follows through “<quotedText>furnished by the agency</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1861(v)(7)(C) of such Act, as added by section 108(b)(2) of this subtitle, is further amended by inserting “<quotedText>and for payments<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 338.</p></sidenote> under certain percentage arrangements</quotedText>” after “services”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendments made by this section shall become effective<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395xx">42 USC 1395xx note</ref>.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 338.</p></sidenote> on the date of the enactment of this Act, except that section 1887(b)(1) of the Social Security Act shall not apply before October 1, 1982, to services furnished by a physician and described in section 1887(a)(1)(B) of such Act.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">In the case of a contract with a provider of services entered into prior to the date of the enactment of this Act, the amendment made by subsection (a) shall apply to payments under such contract (A) 30 days after the first date (after such date of enactment) the provider of services may unilaterally terminate the contract, or (B) one year after the date of the enactment of this Act, whichever is earlier.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The amendment made by subsection (b)(1) shall not apply to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> contracts entered into before the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">elimination of lesser-of-cost-or-charge provision</heading>
<section class="firstIndent1 fontsize10">
<num value="110"><inline class="smallCaps">Sec</inline>. 110. </num>
<content class="inline">Section 1886 of the Social Security Act, as added by <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 331.</p></sidenote> section 101(a)(1) of this subtitle, is amended by adding at the end the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The lesser-of-cost-or-charges provisions (described in paragraph (2)) will not apply in the case of services provided by a class of provider of services if the Secretary determines and certifies to Congress that the failure of such provisions to apply to the services provided by that class of providers will not result in any increase in the amount of payments made for those services under this title. Such change will take effect with respect to services furnished, or cost reporting periods of providers, on or after such date as the Secretary shall provide in the certification. Such change for a class of provider shall be discontinued if the Secretary determines and notifies Congress that such change has resulted in an increase in the amount of payments made under this title for services provided by that class of provider.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The lesser-of-cost-or-charges provisions referred to in paragraph (1) are as follows:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Clause (B) of paragraph (1) and paragraph (2) of section 1814(b). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p></sidenote></content>
</subparagraph>
<page identifier="/us/stat/96/340">96 STAT. 340</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">So much of subparagraph (A) of section 1833(a)(2) as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> provides for payment other than of the reasonable cost of such services, as determined under section 1861(v).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">Subclause (II) of clause (i) and clause (ii) of section<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> 1833(a)(2)(B).”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">elimination of private room subsidy</heading>
<section class="firstIndent1 fontsize10">
<num value="111"><inline class="smallCaps">Sec</inline>. 111. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Secretary of Health and Human Services shall,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> pursuant to section 1861(v)(2) of the Social Security Act, not allow as a reasonable cost the estimated amount by which the costs incurred by a hospital or skilled nursing facility for nonmedically necessary private accommodations for medicare beneficiaries exceeds the costs which would have been incurred by such hospital or facility for semiprivate accommodations.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of Health and Human Services shall first issue<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> such final regulations (whether on an interim or other basis) as may be necessary to implement subsection (a) by October 1, 1982. If such regulations are promulgated on an interim final basis, the Secretary shall take such steps as may be necessary to provide opportunity for public comment, and appropriate revision based thereon, so as to provide that such regulations are not on an interim basis later than January 31, 1983.</content>
</subsection>
</section>
</section>
</subpart>
<subpart>
<num value="B">Subpart B—</num>
<heading class="inline">Payments for Other Services</heading>
<section>
<heading class="smallCaps centered">reimbursement for inpatient radiology and pathology services</heading>
<section class="firstIndent1 fontsize10">
<num value="112"><inline class="smallCaps">Sec</inline>. 112. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1833(a)(1) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out clause (B) and inserting in lieu thereof the following: “<quotedText>(B) with respect to items and services described in section 1861(s)(10), the amounts paid shall be 100 percent of the reasonable charges for such items and services,</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>and</quotedText>” at the end of clause (F); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>and (H)</quotedText>” and all that follows through “for such items and services,”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Clause (1) of section 1833(b) of such Act is amended to read as follows: “<quotedText>(1) such total amount shall not include expenses incurred for items and services described in section 1861(s)(10),</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by this section shall apply with respect<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i> note</ref>.</p></sidenote> to items and services furnished on or after October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">reimbursement for assistants at surgery</heading>
<section class="firstIndent1 fontsize10">
<num value="113"><inline class="smallCaps">Sec</inline>. 113. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1842(b)(6) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u</ref>.</p></sidenote> amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D)</num>
<clause class="inline">
<num value="i">(i) </num>
<chapeau class="inline">In the case of physicians’ services furnished to a patient in a hospital with a teaching program approved as specified in section 1861(b)(6) but which does not meet the conditions described in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> section 1861(b)(7), no payment shall be made under this part for services of assistants at surgery with respect to a surgical procedure if such hospital has a training program relating to the medical specialty required for such surgical procedure and a qualified individual on the staff of the hospital is available to provide such services; except that payment may be made under this part for such<page identifier="/us/stat/96/341">96 STAT. 341</page> services, to the extent that such payment is otherwise allowed under this paragraph, if such services, as determined under regulations of the Secretary—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">are required due to exceptional medical circumstances,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">are performed by team physicians needed to perform complex medical procedures, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">constitute concurrent medical care relating to a medical condition which requires the presence of, and active care by, a physician of another specialty during surgery,</content>
</subclause>
<continuation class="inline">and under such other circumstances as the Secretary determines by regulation to be appropriate.</continuation>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">For purposes of this subparagraph, the term ’assistant at <sidenote><p class="firstIndent0 fontsize8">“Assistant at surgery.”</p></sidenote> surgery’ means a physician who actively assists the physician in charge of a case in performing a surgical procedure.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">The Secretary shall determine appropriate methods of reimbursement of assistants at surgery where such services are reimbursable under this part.”.</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendment made by subsection (a) is effective with <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u note</ref>.</p></sidenote> respect to services performed on or after October 1, 1982. </content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Secretary of Health and Human Services shall first issue such final regulations (whether on an interim or other basis) before October 1, 1982, as may be necessary to implement the amendment made by subsection (a) on a timely basis. If such regulations are promulgated on an interim final basis, the Secretary shall take such steps as may be necessary to provide opportunity for public comment, and appropriate revision based thereon, so as to provide that such regulations are not on an interim basis later than January 31, 1983.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">payments to health maintenance organizations and competitive medical plans</heading>
<section class="firstIndent1 fontsize10">
<num value="114"><inline class="smallCaps">Sec</inline>. 114. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1876 of the Social Security Act is amended to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395mm">42 USC 1395mm</ref>.</p></sidenote> read as follows:
<quotedContent>
<section>
<heading class="smallCaps centered">“payments to health maintenance organizations and competitive medical plans</heading>
<section class="firstIndent1 fontsize10">
<num value="1876">“<inline class="smallCaps">Sec</inline>. 1876. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">The Secretary shall annually determine—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a per capita rate of payment for each class of individuals who are enrolled under this section with an eligible organization which has entered into a risk-sharing contract and who are entitled to benefits under part A and enrolled under part B, and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a per capita rate of payment for each class of individuals who are so enrolled with such an organization and who are enrolled under part B only.</content>
</clause>
<continuation class="inline">For purposes of this section, the term ‘risk-sharing contract’ means <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote> a contract entered into under subsection (g) and the term ‘reasonable cost reimbursement contract’ means a contract entered into under subsection (h).</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary shall define appropriate classes of members, based on age, disability status, and such other factors as the Secretary determines to be appropriate, so as to ensure actuarial equivalence. The Secretary may add to, modify, or substitute for such classes, if such changes will improve the determination of actuarial equivalence.</content>
</subparagraph>
<page identifier="/us/stat/96/342">96 STAT. 342</page>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The annual per capita rate of payment for each such class shall be equal to 95 percent of the adjusted average per capita cost (as defined in paragraph (4)) for that class.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">In the case of an eligible organization with a risk-sharing contract, the Secretary shall make monthly payments in advance and in accordance with the rate determined under subparagraph (C) and except as provided in subsection (g)(2), to the organization for each individual enrolled with the organization under this section.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">The amount of payment under this paragraph may be retroactively adjusted to take into account any difference between the actual number of individuals enrolled in the plan under this section and the number of such individuals estimated to be so enrolled in determining the amount of the advance payment.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">With respect to any eligible organization which has entered into a reasonable cost reimbursement contract, payments shall be made to such plan in accordance with subsection (h)(2) rather than paragraph (1).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Payments under a contract to an eligible organization under paragraph (1) or (2) shall be instead of the amounts which (in the absence of the contract) would be otherwise payable, pursuant to sections 1814(b) and 1833(a), for services furnished by or through the<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 335.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> organization to individuals enrolled with the organization under this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">For purposes of this section, the term ‘adjusted average per<sidenote><p class="firstIndent0 fontsize8">“Adjusted average per capita cost.”</p></sidenote> capita cost’ means the average per capita amount that the Secretary estimates in advance (on the basis of actual experience, or retrospective actuarial equivalent based upon an adequate sample and other information and data, in a geographic area served by an eligible organization or in a similar area, with appropriate adjustments to assure actuarial equivalence) would be payable in any contract year for services covered under parts A and B, or part B only, and types of expenses otherwise reimbursable under parts A and B, or part B only (including administrative costs incurred by organizations described in sections 1816 and 1842), if the services were to be<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395h/1395u">42 USC 1395h, 1395u</ref>.</p><p class="firstIndent0 fontsize8"><i>Post</i>, p. 350.</p></sidenote> furnished by other than an eligible organization or, in the case of services covered only under section 1861(s)(2)(H), if the services were to be furnished by a physician or as an incident to a physician’s service.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<chapeau class="inline">The payment to an eligible organization under this section for individuals enrolled under this section with the organization and entitled to benefits under part A and enrolled under part B shall be made from the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund. The portion of that payment to the organization for a month to be paid by the latter trust fund shall be equal to 200 percent of the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the product of (i) the number of such individuals for the month who have attained age 65, and (ii) the monthly actuarial rate for supplementary medical insurance for the month as determined under section 1839(c)(1), and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395r">42 USC 1395r</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the product of (i) the number of such individuals for the month who have not attained age 65, and (ii) the monthly actuarial rate for supplementary medical insurance for the month as determined under section 1839(c)(4).</content>
</subparagraph>
<continuation class="inline">The remainder of that payment shall be paid by the former trust fund.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">If an individual is enrolled under this section with an eligible organization having a risk-sharing contract, only the eligible organi-<page identifier="/us/stat/96/343">96 STAT. 343</page>zation shall be entitled to receive payments from the Secretary under this title for services furnished to the individual.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">For purposes of this section, the term ‘eligible organization’ <sidenote><p class="firstIndent0 fontsize8">“Eligible organization.”</p></sidenote> means a public or private entity (which may be a health maintenance organization or a competitive medical plan), organized under the laws of any State, which—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is a qualified health maintenance organization (as defined in section 1310(d) of the Public Health Service Act), or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s300e-9">42 USC 300e-9</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">meets the following requirements:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">The entity provides to enrolled members at least the following health care services:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">Physicians’ services performed by physicians (as defined in section 1861(r)(l)). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">Inpatient hospital services,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">Laboratory, X-ray, emergency, and preventive services.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">Out-of-area coverage.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The entity is compensated (except for deductibles, coinsurance, and copayments) for the provision of health care services to enrolled members by a payment which is paid on a periodic basis without regard to the date the health care services are provided and which is fixed without regard to the frequency, extent, or kind of health care service actually provided to a member.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The entity provides physicians’ services primarily (i) directly through physicians who are either employees or partners of such organization, or (ii) through contracts with individual physicians or one or more groups of physicians (organized on a group practice or individual practice basis).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<chapeau class="inline">The entity assumes full financial risk on a prospective basis for the provision of the health care services listed in paragraph (1), except that such entity may—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">obtain insurance or make other arrangements for the cost of providing to any enrolled member health care services listed in subparagraph (A) the aggregate value of which exceeds $5,000 in any year,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">obtain insurance or make other arrangements for the cost of health care service listed in subparagraph (A) provided to its enrolled members other than through the entity because medical necessity required their provision before they could be secured through the entity,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">obtain insurance or make other arrangements for not more than 90 percent of the amount by which its costs for any of its fiscal years exceed 115 percent of its income for such fiscal year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">make arrangements with physicians or other health professionals, health care institutions, or any combination of such individuals or institutions to assume all or part of the financial risk on a prospective basis for the provision of basic health services by the physicians or other health professionals or through the institutions.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">The entity has made adequate provision against the risk of insolvency, which provision is satisfactory to the Secretary.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/344">96 STAT. 344</page>
<continuation class="inline">Paragraph (2)(A)(ii) shall not apply to an entity which had contracted with a single State agency administering a State plan approved under title XIX for the provision of services (other than<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> inpatient hospital services) to individuals eligible for such services under such State plan on a prepaid risk basis prior to 1970.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary may not enter into a contract under this section with an eligible organization unless it meets the requirements of this subsection and subsection (e) with respect to members enrolled under this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The organization must provide to members enrolled under this section, through providers and other persons that meet the applicable requirements of this title and part A of title XI—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">only those services covered under parts A and B of this title, for those members entitled to benefits under part A and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> enrolled under part B, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">only those services covered under part B, for those members enrolled only under such part,</content>
</subparagraph>
<continuation class="inline">which are available to individuals residing in the geographic area served by the organization, except that (i) the organization may provide such members with such additional health care services as the members may elect, at their option, to have covered, and (ii) in the case of an organization with a risk-sharing contract, the organization may provide such members with such additional health care services as the Secretary may approve. The Secretary shall approve any such additional health care services which the organization proposes to offer to such members, unless the Secretary determines that including such additional services will substantially discourage enrollment by covered individuals with the organization.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Each eligible organization must have an open enrollment period, for the enrollment of individuals under this section, of at least 30 days duration every year, and must provide that at any time during which enrollments are accepted, the organization will accept up to the limits of its capacity (as determined by the Secretary) and without restrictions, except as may be authorized in regulations, individuals who are eligible to enroll under subsection (d) in the order in which they apply for enrollment, unless to do so would result in failure to meet the requirements of subsection (f) or would result in the enrollment of enrollees substantially nonrepresentative, as determined in accordance with regulations of the Secretary, of the population in the geographic area served by the organization.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">An individual may enroll under this section with an eligible organization in such manner as may be prescribed in regulations and may terminate his enrollment with the eligible organization as of the beginning of the first calendar month following a full calendar month after the request is made for such termination (or, in the case of financial insolvency of the organization, as may be prescribed by regulations) or, in the case of such an organization with a reasonable cost reimbursement contract, as may be prescribed by regulations.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The Secretary may prescribe the procedures and conditions under which an eligible organization that has entered into a contract with the Secretary under this subsection may inform individuals eligible to enroll under this section with the organization about the organization, or may enroll such individuals with the organization.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">The organization must provide assurances to the Secretary that it will not expel or refuse to re-enroll any such individual<page identifier="/us/stat/96/345">96 STAT. 345</page> because of the individual’s health status or requirements for health care services, and that it will notify each such individual of such fact at the time of the individual’s enrollment.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">The organization must—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">make the services described in paragraph (2) (and such other health care services as such individuals have contracted for) (i) available and accessible to each such individual, within the area served by the organization, promptly as appropriate and in a manner which assures continuity, and (ii) when medically necessary, available and accessible twenty-four hours a day and seven days a week, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">provide for reimbursement with respect to services which are described in subparagraph (A) and which are provided to such an individual other than through the organization, if (i) the services were medically necessary and immediately required because of an unforeseen illness, injury, or condition and (ii) it was not reasonable given the circumstances to obtain the services through the organization.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The organization must provide meaningful procedures for hearing and resolving grievances between the organization (including any entity or individual through which the organization provides health care services) and members enrolled with the organization under this section.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">A member enrolled with an eligible organization under this section who is dissatisfied by reason of his failure to receive any health service to which he believes he is entitled and at no greater charge than he believes he is required to pay is entitled, if the amount in controversy is $100 or more, to a hearing before the Secretary to the same extent as is provided in section 205(b), and in <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s405">42 USC 405</ref>.</p></sidenote> any such hearing the Secretary shall make the eligible organization a party. If the amount in controversy is $1,000 or more, the individual or eligible organization shall, upon notifying the other party, be entitled to judicial review of the Secretary s final decision as provided in section 205(g), and both the individual and the eligible organization shall be entitled to be parties to that judicial review.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">The organization must have arrangements, established in accordance with regulations of the Secretary, for an ongoing quality assurance program for health care services it provides to such individuals, which program (A) stresses health outcomes and (B) provides review by physicians and other health care professionals of the process followed in the provision of such health care services.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Subject to the provisions of subsection (c)(3), every individual entitled to benefits under part A and enrolled under part B or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> enrolled under part B only (other than an individual medically determined to have end-stage renal disease) shall be eligible to enroll under this section with any eligible organization with which the Secretary has entered into a contract under this section and which serves the geographic area in which the individual resides.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">In no case may—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the portion of an eligible organization’s premium rate and the actuarial value of its deductibles, coinsurance, and copayments charged (with respect to services covered under parts A and B) to individuals who are enrolled under this section with the organization and who are entitled to benefits under part A and enrolled under part B, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the portion of its premium rate and the actuarial value of its deductibles, coinsurance, and copayments charged (with<page identifier="/us/stat/96/346">96 STAT. 346</page> respect to services covered under part B) to individuals who are enrolled under this section with the organization and enrolled under part B only</content>
</subparagraph>
<continuation class="inline">exceed the actuarial value of the coinsurance and deductibles that would be applicable on the average to individuals enrolled under this section with the organization (or, if the Secretary finds that adequate data are not available to determine that actuarial value, the actuarial value of the coinsurance and deductibles applicable on the average to individuals in the area, in the State, or in the United States, eligible to enroll under this section with the organization, or other appropriate data) and entitled to benefits under part A and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> enrolled under part B, or enrolled under part B only, respectively, if they were not members of an eligible organization.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">If the eligible organization provides to its members enrolled under this section services in addition to services covered under parts A and B of this title, election of coverage for such additional services (unless such services have been approved by the Secretary under subsection (c)(2)) shall be optional for such members and such organization shall furnish such members with information on the portion of its premium rate or other charges applicable to such additional services. In no case may the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the portion of such organization’s premium rate charged, with respect to such additional services, to members enrolled under this section, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the actuarial value of its deductibles, coinsurance, and copayments charged, with respect to such services to such members</content>
</subparagraph>
<continuation class="inline">exceed the adjusted community rate for such services.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">For purposes of this section, the term ‘adjusted community<sidenote><p class="firstIndent0 fontsize8">“Adjusted community rate.”</p></sidenote> rate’ for a service or services means, at the election of an eligible organization, either—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the rate of payment for that service or services which the<sidenote><p class="firstIndent0 fontsize8">“Community rating system.”</p></sidenote> Secretary annually determines would apply to a member enrolled under this section with an eligible organization if the rate of payment were determined under a ‘community rating system’ (as defined in section 1302(8) of the Public Health Service Act, other than subparagraph (O), or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/575">95 Stat. 575</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such portion of the weighted aggregate premium, which<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s300e-1">42 USC 300e-1</ref>.</p></sidenote> the Secretary annually estimates would apply to a member enrolled under this section with the eligible organization, as the Secretary annually estimates is attributable to that service or services,</content>
</subparagraph>
<continuation class="inline">but adjusted for differences between the utilization characteristics of the members enrolled with the eligible organization under this section and the utilization characteristics of the other members of the organization (or, if the Secretary finds that adequate data are not available to adjust for those differences, the differences between the utilization characteristics of members in other eligible organizations, or individuals in the area, in the State, or in the United States, eligible to enroll under this section with an eligible organization and the utilization characteristics of the rest of the population in the area, in the State, or in the United States, respectively).</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">Notwithstanding any other provision of law, the eligible organization may (in the case of the provision of services to a member enrolled under this section for an illness or injury for which the member is entitled to benefits under a workmen’s compensation law or plan of the United States or a State, under an automobile or<page identifier="/us/stat/96/347">96 STAT. 347</page> liability insurance policy or plan, including a self-insured plan, or under no fault insurance) charge or authorize the provider of such services to charge, in accordance with the charges allowed under such law or policy—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the insurance carrier, employer, or other entity which under such law, plan, or policy is to pay for the provision of such services, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such member to the extent that the member has been paid under such law, plan, or policy for such services.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Each eligible organization with which the Secretary enters into a contract under this section shall have, for the duration of such contract, an enrolled membership at least one-half of which consists of individuals who are not entitled to benefits under this title or under a State plan approved under title XIX. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The Secretary may modify or waive the requirement imposed <sidenote><p class="firstIndent0 fontsize8">Waiver.</p></sidenote> by paragraph (1) only if the Secretary determines that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">special circumstances warrant such modification or waiver, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the eligible organization has taken and is making reasonable efforts to enroll individuals who are not entitled to benefits under this title or under a State plan approved under title XIX.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary may enter a risk-sharing contract with any <sidenote><p class="firstIndent0 fontsize8">Risk-sharing contract.</p></sidenote> eligible organization, as defined in subsection (b)(1), which has at least 5,000 members, except that the Secretary may enter into such a contract with an eligible organization that has fewer members if the organization primarily serves members residing outside of urbanized areas.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Each risk-sharing contract shall provide that— <sidenote><p class="firstIndent0 fontsize8">Provisions.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">if the adjusted community rate, as defined in subsection (e)(3), for services under parts A and B (as reduced for the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> actuarial value of the coinsurance and deductibles under those parts) for members enrolled under this section with the organization and entitled to benefits under part A and enrolled in part B, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">if the adjusted community rate for services under part B (as reduced for the actuarial value of the coinsurance and deductibles under that part) for members enrolled under this section with the organization and entitled to benefits under part B only</content>
</subparagraph>
<continuation class="inline">is less than the average of the per capita rates of payment to be made under subsection (a)(1) at the beginning of an annual contract period for members enrolled under this section with the organization and entitled to benefits under part A and enrolled in part B, or enrolled in part B only, respectively, the eligible organization shall provide to members enrolled under a risk-sharing contract under this section with the organization and entitled to benefits under part A and enrolled in part B, or enrolled in part B only, respectively, the additional benefits described in paragraph (3) which are selected by the eligible organization and which the Secretary finds are at least equal in value to the difference between that average per capita payment and the adjusted community rate (as so reduced); except that this paragraph shall not apply with respect to any organization which elects to receive a lesser payment to the extent that there is no longer a difference between the average per capita payment and adjusted community rate (as so reduced). If the Secretary finds that there is insufficient enrollment experience to determine an average of the per capita rates of payment to be made under subsection (a)(1)<page identifier="/us/stat/96/348">96 STAT. 348</page> at the beginning of a contract period, the Secretary may determine such an average based on the enrollment experience of other contracts entered into under this section.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">The additional benefits referred to in paragraph (2) are—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the reduction of the premium rate or other charges made with respect to services furnished by the organization to members enrolled under this section, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the provision of additional health benefits, or both.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary is not satisfied that an eligible organization has the capacity to bear the risk of potential losses under a risk-sharing contract under this section, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the eligible organization so elects or has an insufficient number of members to be eligible to enter into a risk-sharing contract under subsection (g)(1), the Secretary may, if he is otherwise satisfied that the eligible organization is able to perform its contractual obligations effectively and efficiently, enter into a contract with such organization pursuant to which such organization is reimbursed on the basis of its reasonable cost (as defined in section 1861(v)) in the manner prescribed <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> in paragraph (3).</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">A reasonable cost reimbursement contract under this subsection may, at the option of such organization, provide that the Secretary—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">will reimburse hospitals and skilled nursing facilities either for the reasonable cost (as determined under section 1861(v)) or for payment amounts determined in accordance with section 1886, as applicable, of services furnished to individuals<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 331.</p></sidenote> enrolled with such organization pursuant to subsection (d), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">will deduct the amount of such reimbursement from payment which would otherwise be made to such organization.</content>
</subparagraph>
<continuation class="inline">If such an eligible organization pays a hospital or skilled nursing facility directly, the amount paid shall not exceed the reasonable cost of the services (as determined under section 1861(v)) or the amount determined under section 1886, as applicable, unless such organization demonstrates to the satisfaction of the Secretary that such excess payments are justified on the basis of advantages gained by the organization.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Payments made to an organization with a reasonable cost reimbursement contract shall be subject to appropriate retroactive corrective adjustment at the end of each contract year so as to assure that such organization is paid for the reasonable cost actually incurred (excluding any part of incurred cost found to be unnecessary in the efficient delivery of health services) or the amounts otherwise determined under section 1886 for the types of expenses otherwise reimbursable under this title for providing services covered under this title to individuals described in subsection (a)(1).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">Any reasonable cost reimbursement contract with an eligible organization under this subsection shall provide that the Secretary shall require, at such time following the expiration of each accounting period of the eligible organization (and in such form and in such detail) as he may prescribe—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that the organization report to him in an independently certified financial statement its per capita incurred cost based on the types of components of expenses otherwise reimbursable under this title for providing services described in subsection<page identifier="/us/stat/96/349">96 STAT. 349</page> (a)(1), including therein, in accordance with accounting procedures prescribed by the Secretary, its methods of allocating costs between individuals enrolled under this section and other individuals enrolled with such organization;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">that failure to report such information as may be required may be deemed to constitute evidence of likely overpayment on the basis of which appropriate collection action may be taken;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">that in any case in which an eligible organization is <sidenote><p class="firstIndent0 fontsize8">Filing of a consolidated financial statement.</p></sidenote> related to another organization by common ownership or control, a consolidated financial statement shall be filed and that the allowable costs for such organization may not include costs for the types of expense otherwise reimbursable under this title, in excess of those which would be determined to be reasonable in accordance with regulations (providing for limiting reimbursement to costs rather than charges to the eligible organization by related organizations and owners) issued by the Secretary; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">that in any case in which compensation is paid by an <sidenote><p class="firstIndent0 fontsize8">Distribution profits.</p></sidenote> of eligible organization substantially in excess of what is normally paid for similar services by similar practitioners (regardless of method of compensation), such compensation may as appropriate be considered to constitute a distribution of profits.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Each contract under this section shall be for a term of at least one year, as determined by the Secretary, and may be made automatically renewable from term to term in the absence of notice by either party of intention to terminate at the end of the current term; except that the Secretary may terminate any such contract at any time (after such reasonable notice and opportunity for hearing to the eligible organization involved as he may provide in regulations), if he finds that the organization—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">has failed substantially to carry out the contract,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is carrying out the contract in a manner inconsistent with the efficient and effective administration of this section, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">no longer substantially meets the applicable conditions of subsections (b), (c), and (e).</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The effective date of any contract executed pursuant to this section shall be specified in the contract.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">Each contract under this section—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">shall provide that the Secretary, or any person or organization designated by him—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">shall have the right to inspect or otherwise evaluate (I) the quality, appropriateness, and timeliness of services performed under the contract and (II) the facilities of the organization when there is reasonable evidence of some need for such inspection, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall have the right to audit and inspect any books and records of the eligible organization that pertain (I) to the ability of the organization to bear the risk of potential financial losses, or (II) to services performed or determinations of amounts payable under the contract;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">shall require the organization with a risk-sharing contract to provide (and pay for) written notice in advance of the contract’s termination, as well as a description of alternatives for obtaining benefits under this title, to each individual enrolled under this section with the organization; and</content>
</subparagraph>
<page identifier="/us/stat/96/350">96 STAT. 350</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">shall require the organization to comply with subsections (a) and (c) of section 1318 of the Public Health Service Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s300e-17">42 USC 300e-17</ref>.</p></sidenote> (relating to disclosure of certain financial information) and with the requirement of section 1301(c)(8) of such Act (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s300e">42 USC 300e</ref>.</p></sidenote> liability arrangements to protect members); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">shall contain such other terms and conditions not inconsistent with this section (including requiring the organization to provide the Secretary with such information) as the Secretary may find necessary and appropriate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary may not enter into a risk-sharing contract with an eligible organization if a previous risk-sharing contract with that organization under this section was terminated at the request of the organization within the preceding five-year period, except in circumstances which warrant special consideration, as determined by the Secretary.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The authority vested in the Secretary by this section may be performed without regard to such provisions of law or regulations relating to the making, performance, amendment, or modification of contracts of the United States as the Secretary may determine to be inconsistent with the furtherance of the purpose of this title.”.</content>
</paragraph>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 1861(s)(2) of the Social Security Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of subparagraph (F);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>and</quotedText>” after the semicolon in subparagraph (G); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding after subparagraph (G) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<content class="inline">services furnished pursuant to a contract under section 1876 to a member of an eligible organization by a physician<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 341.</p></sidenote> assistant or by a nurse practitioner (as defined in subsection (aa)(3)) and such services and supplies furnished as an incident to his service to such a member as would otherwise be covered under this part if furnished by a physician or as an incident to a physician’s service;”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Subject to paragraph (2), the amendment made by subsection<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395mm">42 USC 1395mm note</ref>.</p></sidenote> (a) shall apply with respect to services furnished on or after the initial effective date (as defined in paragraph (4)), except that such amendment shall not apply—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">with respect to services furnished by an eligible organization to any individual who is enrolled with that organization under an existing cost contract (as defined in paragraph (3)(A)) and entitled to benefits under part A, or enrolled in part B, of title XVIII of the Social Security Act at the time the organization <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> first enters into a new risk-sharing contract (as defined in paragraph (3)(D)) unless—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the individual requests at any time that the amendment apply, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the Secretary determines at any time that the amendment should apply to all members of the organization because of administrative costs or other administrative burdens involved and so informs in advance each affected member of the eligible organization;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">with respect to services furnished by an eligible organization during the five-year period beginning on the initial effective date, if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the organization has an existing risk-sharing contract (as defined in paragraph (3)(B)) on the initial effective date, or</content>
</clause>
<page identifier="/us/stat/96/351">96 STAT. 351</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">on the date of the enactment of this Act the organization was furnishing services pursuant to an existing demonstration project (as defined in paragraph (3)(C)), such demonstration project is concluded before the initial effective date, and before such initial effective date the organization enters into an existing risk-sharing contract,</content>
</clause>
<continuation class="inline">unless the organization requests that the amendment apply earlier; or</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">with respect to services furnished by an eligible organization during the period of an existing demonstration project if on the initial effective date the organization was furnishing services pursuant to the project and if the project concludes after such date.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">In the case of an eligible organization which has in effect an existing cost contract (as defined in paragraph (3)(A)) on the initial effective date, the organization may receive payment under a new risk-sharing contract with respect to a current, nonrisk medicare enrollee (as defined in subparagraph (O) only to the extent that the organization enrolls, for each such enrollee, two new medicare enrollees (as defined in subparagraph (D)). The selection of those current nonrisk medicare enrollees with respect to whom payment may be so received under a new risk-sharing contract shall be made in a nonbiased manner.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">Subparagraph (A) shall not be construed to prevent an eligible organization from providing for enrollment, on a basis described in subsection (a)(6) of section 1876 of the Social Security Act (as amended by this Act, other than under a reasonable cost reimbursement <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 341.</p></sidenote> contract), of current, nonrisk medicare enrollees and from providing such enrollees with some or all of the additional benefits described in section 1876(g)(2) of the Social Security Act (as amended by this Act), but (except as provided in subparagraph (A))—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">payment to the organization with respect to such enrollees shall only be made in accordance with the terms of a reasonable cost reimbursement contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">no payment may be made under section 1876 of such Act with respect to such enrollees for any such additional benefits. Individuals enrolled with the organization under this subparagraph shall be considered to be individuals enrolled with the organization for the purpose of meeting the requirement of section 1876(g)(2) of the Social Security Act (as amended by this Act).</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<chapeau class="inline">For purposes of this paragraph, the term “current, nonrisk <sidenote><p class="firstIndent0 fontsize8">“Current, nonrisk medicare enrollee.”</p></sidenote> medicare enrollee” means, with respect to an organization, an individual who on the initial effective date—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is enrolled with that organization under an existing cost contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">is entitled to benefits under part A, or enrolled in part B, of title XVIII of the Social Security Act. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">(D) </num>
<chapeau class="inline">For purposes of this paragraph, the term “new medicare enrollee” means, with respect to an organization, an individual who—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is enrolled with the organization after the date the organization first enters into a new risk-sharing contract,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">at the time of such enrollment is entitled to benefits under part A, or enrolled in part B, of title XVIII of the Social Security Act, and</content>
</clause>
<page identifier="/us/stat/96/352">96 STAT. 352</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">was not enrolled with the organization at the time the individual became entitled to benefits under part A, or to enroll in part B, of such title.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">For purposes of this subsection:<sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The term “existing cost contract” means a contract which is entered into under section 1876 of the Social Security Act, as<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 341.</p></sidenote> in effect before the initial effective date, or reimbursement on a reasonable cost basis under section 1833(a)(1)(A) of such Act, and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> which is not an existing risk-sharing contract or an existing demonstration project.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The term “existing risk-sharing contract” means a contract entered into under section 1876(i)(2)(A) of the Social Security Act, as in effect before the initial effective date.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">The term “existing demonstration project” means a demonstration project under section 402(a) of the Social Security Amendments of 1967 or under section 222(a) of the Social<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/81/930">81 Stat. 930</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/86/1390">86 Stat. 1390</ref>.</p></sidenote> Security Amendments of 1972, relating to the provision of services for which payment may be made under title XVIII of the Social Security Act.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">The term “new risk-sharing contract” means a contract entered into under section 1876(g) of the Social Security Act, as amended by this Act.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">The term “reasonable cost reimbursement contract” means a contract entered into under section 1833(a)(1) of the Social Security Act or under section 1876(h) of such Act, as amended by this Act.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">As used in this section, the term “initial effective date” means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the first day of the thirteenth month which begins after the date of the enactment of this Act, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the first day of the first month after the month in which the Secretary of Health and Human Services notifies the Committee on Finance of the Senate and the Committees on Ways and Means and on Energy and Commerce of the House of Representatives that he is reasonably certain that the methodology to make appropriate adjustments (referred to in section 1876(a)(4) of the Social Security Act, as amended by this Act) has been developed and can be implemented to assure actuarial equivalence in the estimation of adjusted average per capita costs under that section,</content>
</subparagraph>
<continuation class="inline">whichever is later.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The Secretary of Health and Human Services shall conduct a<sidenote><p class="firstIndent0 fontsize8">Study.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395mm note">42 USC 1395mm note</ref>.</p></sidenote> study of the additional benefits selected by eligible organizations pursuant to section 1876(g)(2) of the Social Security Act, as amended by subsection (a) of this section. The Secretary shall report to the<sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> Congress within 24 months of the initial effective date (as defined in subsection (c)(4)) with respect to the findings and conclusions made as a result of such study.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The Secretary of Health and Human Services shall conduct a<sidenote><p class="firstIndent0 fontsize8">Study.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395mm">42 USC 1395mm note</ref>.</p></sidenote> study evaluating the extent of, and reasons for, the termination by medicare beneficiaries of their memberships in organizations with contracts under section 1876 of the Social Security Act. Such study may be coordinated with the study provided for under section 2178(d) of the Omnibus Budget Reconciliation Act of 1981. In conducting<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/813">95 Stat. 813</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote> such study, the Secretary shall place special emphasis on the quantity and quality of medical care provided in such organizations and the quality of such care when provided on a fee-for-service<page identifier="/us/stat/96/353">96 STAT. 353</page> basis. The Secretary shall submit an interim report to the Congress, <sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> within two years after the initial effective date (as defined in subsection (c)(4)), and a final report within five years after such date containing the respective interim and final findings and conclusions made as a result of such study.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibition of payment for ineffective drugs</heading>
<section class="firstIndent1 fontsize10">
<num value="115"><inline class="smallCaps">Sec</inline>. 115. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Effective September 30, 1982, section 131 of Public Law 97–92 is repealed, and the provisions of such section, and of <sidenote><p class="firstIndent0 fontsize8">Repeal.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1199">95 Stat. 1199</ref>.</p></sidenote> section 210 of the Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriation Act, 1982 (H.R. 4560), as passed by the House of Representatives on October 6, 1981, and of section 209 of such Act as reported by the Senate Committee on Appropriations on November 9, 1981, shall not apply to any sums appropriated for fiscal year 1983 or any succeeding fiscal year.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">No provision of law limiting the use of funds for purposes of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y note</ref>.</p></sidenote> enforcing or implementing section 1862(c) or section 1903(i)(5) of the Social Security Act, section 2103 of the Omnibus Budget Reconciliation <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y/1396b">42 USC 1395y, 1396b</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/787">95 Stat. 787</ref>.</p></sidenote> Act of 1981, or any rule or regulation issued pursuant to any such section (including any provision contained in, or incorporated by reference into, any appropriation Act or resolution making continuing appropriations) shall apply to any period after September 30, 1982, unless such provision of law is enacted after the date of the enactment of this Act and specifically states that such provision is to supersede this section.</content>
</subsection>
</section>
</section>
</subpart>
<subpart>
<num value="C"><b>Subpart C—</b></num>
<heading class="inline"><b>Other Payment Provisions</b></heading>
<section>
<heading class="smallCaps centered">medicare payments secondary for older workers covered under group health plans</heading>
<section class="firstIndent1 fontsize10">
<num value="116"><inline class="smallCaps">Sec</inline>. 116. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 4 of the Age Discrimination in Employment Act of 1967 is amended by adding at the end thereof the following <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t29/s623">29 USC 623</ref>.</p></sidenote> new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">For purposes of this section, any employer must provide that any employee aged 65 through 69 shall be entitled to coverage under any group health plan offered to such employees under the same conditions as any employee under age 65.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">For purposes of paragraph (1), the term ‘group health plan’ <sidenote><p class="firstIndent0 fontsize8">“Group health plan.”</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref>.</p></sidenote> has the meaning given to such term in section 162(i)(2) of the Internal Revenue Code of 1954.”. </content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1862(b) of the Social Security Act is amended by adding 42 USC 13953, at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">Payment under this title may not be made, except as provided in clause (ii), with respect to any item or service furnished during the period described in clause (iii) to an individual who is over 64 but under 70 years of age (or to the spouse of such individual, if the spouse is over 64 but under 70 years of age) who is employed at the time such item or service is furnished to the extent that payment with respect to expenses for such item or service has been made, or can reasonably be expected to be made, under a group health plan (as defined in clause (iv)) under which such individual is covered by reason of such employment.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">Any payment under this title with respect to any item or service during the period described in clause (iii) shall be condi-<page identifier="/us/stat/96/354">96 STAT. 354</page>tioned on reimbursement to the appropriate Trust Fund established by this title when notice or other information is received that payment for such item or service has been made under a group health plan. The Secretary may waive the provisions of this clause<sidenote><p class="firstIndent0 fontsize8">“Waiver.”</p></sidenote> in the case of an individual claim if he determines that the probability of recovery or amount involved in such claim does not warrant the pursuing of the claim.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">The provisions of clauses (i) and (ii) shall apply to an individual only for the period beginning with the month in which such individual becomes entitled to benefits under this title under section 226(a) and ending with the month in which such individual attains<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426</ref>.</p></sidenote> the age of 70 and shall not include any month for which the individual would, upon application, be entitled to benefits under section 226A.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426–1">42 USC 426–1</ref>.</p></sidenote></content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">For purposes of this paragraph, the term ‘group health plan’<sidenote><p class="firstIndent0 fontsize8">“Group health plan.”</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref>.</p></sidenote> has the meaning given to such term in section 162(i)(2) of the Internal Revenue Code of 1954.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">Where payment for an item or service under a group health plan is less than the amount of the charge for such item or service, payment may be made under this title (without regard to deductibles and coinsurance under this title) for the remainder of such charge, but—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such payment under this title may not exceed an amount which would be payable under this title for such item or service in the absence of such group health plan; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">such payment under this title, when combined with the amount payable under such plan, may not exceed—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">in the case of an item or service payment for which is determined under this title on the basis of reasonable cost (or other cost-related basis) or under section 1886, the<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 331.</p></sidenote> amount which would be payable under this title on such basis; and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<chapeau class="inline">in the case of an item or service for which payment is authorized under this title on another basis, the greater of—</chapeau>
<item class="indent5 fontsize10">
<num value="a">“(a) </num>
<content class="inline">the amount which would be payable under the group health plan (without regard to deductibles and coinsurance under such plan), or</content>
</item>
<item class="indent5 fontsize10">
<num value="b">“(b) </num>
<content class="inline">the reasonable charge or other amount which would be payable under this title (without regard to deductibles and coinsurance under this title).”.</content>
</item>
</subclause>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendment made by subsection (a) shall become effective<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t29/s623">29 USC 623 note</ref>.</p></sidenote> on January 1, 1983, and the amendment made by subsection (b) shall apply with respect to items and services furnished on or after such date.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">interest charges on overpayments and underpayments</heading>
<section class="firstIndent1 fontsize10">
<num value="117"><inline class="smallCaps">Sec</inline>. 117. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1815 of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395g">42 USC 1395g</ref>.</p></sidenote> by adding at the end the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Whenever a final determination is made that the amount of payment made under this part to a provider of services was in excess of or less than the amount of payment that is due, and payment of such excess or deficit is not made (or effected by offset) within 30 days of the date of the determination, interest shall accrue on the balance of such excess or deficit not paid or offset (to the extent that the balance is owed by or owing to the provider) at a rate deter-<page identifier="/us/stat/96/355">96 STAT. 355</page> mined in accordance with the regulations of the Secretary of the Treasury applicable to charges for late payments.”.</content>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1833 of such Act is amended by adding at the end the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<content class="inline">Whenever a final determination is made that the amount of payment made under this part either to a provider of services or to another person pursuant to an assignment under section 1842(b)(3)(B)(ii) was in excess of or less than the amount of payment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u</ref>.</p></sidenote> that is due, and payment of such excess or deficit is not made (or effected by offset) within 30 days of the date of the determination, interest shall accrue on the balance of such excess or deficit not paid or offset (to the extent that the balance is owed by or owing to the provider) at a rate determined in accordance with the regulations of the Secretary of the Treasury applicable to charges for late payments.”.</content>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendments made by subsection (a) apply to final determinations<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395g">42 USC 1395g note</ref>.</p></sidenote> made on or after the date of the enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">audit and medical claims review</heading>
<section class="firstIndent1 fontsize10">
<num value="118"><inline class="smallCaps">Sec</inline>. 118. </num>
<content class="inline">In addition to any funds otherwise provided for fiscal <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395h">42 USC 1395h note</ref>.</p></sidenote> years 1983, 1984, and 1985 for payments to intermediaries and carriers under agreements entered into under sections 1816 and 1842 of the Social Security Act, there are transferred from the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395h/1395u">42 USC 1395h, 1395u</ref>.</p></sidenote> Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Fund in such proportions as the Secretary of Health and Human Services determines to be appropriate, an additional $45,000,000 for each of such fiscal years for payments to such intermediaries and carriers under such agreements to be used exclusively for the purpose of carrying out provider cost audits and reviews of medical necessity, consistent with the provisions of sections 1816 and 1842 of the Social Security Act.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">private sector review initiative</heading>
<section class="firstIndent1 fontsize10">
<num value="119"><inline class="smallCaps">Sec</inline>. 119. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Secretary of Health and Human Services shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc note</ref>.</p></sidenote> undertake an initiative to improve medical review by intermediaries and carriers under title XVIII of the Social Security Act and to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> encourage similar review efforts by private insurers and other private entities. The initiative shall include the development of specific standards for measuring the performance of such intermediaries and carriers with respect to the identification and reduction of unnecessary utilization of health services.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Where such review activity results in the denial of payment to providers of services under title XVIII of the Social Security Act, such providers shall be prohibited, in accordance with sections 1866 and 1879 of such title, from collecting any payments from beneficiaries unless otherwise provided under such title.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">temporary delay in periodic interim payments</heading>
<section class="firstIndent1 fontsize10">
<num value="120"><inline class="smallCaps">Sec</inline>. 120. </num>
<chapeau class="inline">Notwithstanding section 1815(a) of the Social Security <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395g">42 USC 1395g note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395g">42 USC 1395g</ref>.</p></sidenote> Act, in the case of a hospital which is paid periodic interim payments under such section, the Secretary of Health and Human Services shall provide that—</chapeau>
<page identifier="/us/stat/96/356">96 STAT. 356</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">with respect to the last 21 days for which such payments would otherwise be made during fiscal year 1983, such payments shall be deferred until fiscal year 1984; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">with respect to the last 21 days for which such payments would otherwise be made during fiscal year 1984, such payments shall be deferred until fiscal year 1985.</content>
</paragraph>
</section>
</section>
</subpart>
</part>
<part>
<num value="II"><b>PART II</b>—</num>
<heading class="inline"><b>CHANGES IN BENEFITS, PREMIUMS, AND ENROLLMENT</b></heading>
<section>
<heading class="smallCaps centered">medicare coverage of federal employees</heading>
<section class="firstIndent1 fontsize10">
<num value="121"><inline class="smallCaps">Sec</inline>. 121. </num>
<content class="inline">For provisions providing certain employees of the United States and instrumentalities thereof with entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act, see section 278 of this Act.<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 559.</p></sidenote></content>
</section>
</section>
<section>
<heading class="smallCaps centered">hospice care</heading>
<section class="firstIndent1 fontsize10">
<num value="122"><inline class="smallCaps">Sec</inline>. 122. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1811 of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c</ref>.</p></sidenote> by striking out “<quotedText>and home health services</quotedText>” and inserting in lieu thereof “<quotedText>home health services, and hospice care</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 7(d)(1) of the Railroad Retirement Act of 1974 is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t45/s231f">45 USC 231f</ref>.</p></sidenote> amended by inserting “<quotedText>hospice care,</quotedText>” after “<quotedText>home health services,</quotedText>”,</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1812(a) of the Social Security Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395d">42 USC 1395d</ref>.</p></sidenote> striking out “<quotedText>and</quotedText>” at the end of paragraph (2), by striking out the period at the end of paragraph (3) and inserting in lieu thereof “<quotedText>; and</quotedText>”, and by adding after paragraph (3) the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">in lieu of certain other benefits, hospice care with respect to the individual during up to two periods of 90 days each and one subsequent period of 30 days with respect to which the individual makes an election under subsection (d)(1).”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1812 of such Act is further amended by inserting after subsection (c) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Payment under this part may be made for hospice care provided with respect to an individual only during two periods of 90 days each and one subsequent period of 30 days during the individual’s lifetime and only, with respect to each such period, if the individual makes an election under this paragraph to receive hospice care under this part provided by, or under arrangements made by, a particular hospice program instead of certain other benefits under this title.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Except as provided in subparagraphs (B) and (C) and except in such exceptional and unusual circumstances as the Secretary may provide, if an individual makes such an election for a period with respect to a particular hospice program, the individual shall be deemed to have waived all rights to have payment made under this title with respect to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">hospice care provided by another hospice program (other than under arrangements made by the particular hospice program) during the period, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">services furnished during the period that are determined (in accordance with guidelines of the Secretary) to be—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">related to the treatment of the individual’s condition with respect to which a diagnosis of terminal illness has been made or</content>
</subclause>
<page identifier="/us/stat/96/357">96 STAT. 357</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">equivalent to (or duplicative of) hospice care;</content>
</subclause>
</clause>
<continuation class="inline">except that clause (ii) shall not apply to physicians’ services furnished by the individual’s attending physician (if not an employee of the hospice program) or to other than services provided by (or under arrangements made by) the hospice program.</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">After an individual makes such an election with respect to a 90- or 30-day period, the individual may revoke the election during the period, in which case—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the revocation shall act as a waiver of the right to have payment made under this part for any hospice care benefits for the remaining time in such period and (for purposes of subsection (a)(4) and subparagraph (A)) the individual shall be deemed to have been provided such benefits during such entire period, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the individual may at any time after the revocation execute a new election for a subsequent period, if the individual otherwise is entitled to hospice care benefits with respect to such a period.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">An individual may, once in each such period, change the hospice program with respect to which the election is made and such change shall not be considered a revocation of an election under subparagraph (B).</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">For purposes of this title, an individual’s election with respect to a hospice program shall no longer be considered to be in effect with respect to that hospice program after the date the individual’s revocation or change of election with respect to that election takes effect.”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1814(a) of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p></sidenote> striking out “<quotedText>and</quotedText>” at the end of paragraph (6), by striking out the period at the end of paragraph (7) and inserting in lieu thereof “<quotedText>; and</quotedText>”, and by inserting after paragraph (7) the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<chapeau class="inline">in the case of hospice care provided an individual—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A)</num>
<clause class="inline">
<num value="i">(i) </num>
<chapeau class="inline">in the first 90-day period—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the individual’s attending physician (as defined in section 1861(dd)(3)(B)), and <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 359.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the medical director (or physician member of the interdisciplinary group described in section 1861(dd)(2)(B)) of the hospice program providing (or arranging for) the care,</content>
</subclause>
<continuation class="inline">each certify, not later than two days after hospice care is initiated, that the individual is terminally ill (as defined in section 1861(dd)(3)(A)), and</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in a subsequent 90- or 30-day period, the medical director or physician described in clause (i)(II) recertifies at the beginning of the period that the individual is terminally ill;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a written plan for providing hospice care with respect to such individual has been established (before such care is provided by, or under arrangements made by, that hospice program) and is periodically reviewed by the individual’s attending physician and by the medical director (and the interdisciplinary group described in section 1861(dd)(2)(B)) of the hospice program; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">such care is being or was provided pursuant to such plan of care.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/358">96 STAT. 358</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Section 1814(b) of such Act is amended by inserting “<quotedText>(other<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f</ref>.</p></sidenote> than a hospice program providing hospice care)</quotedText>” after “The amount paid to any provider of services”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Section 1814 of such Act is further amended by adding at the end the following new subsection:
<quotedContent>
<section>
<heading class="smallCaps centered">“payment for hospice care</heading>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subject to the limitation under paragraph (2) and the provisions of section 1813(a)(4), the amount paid to a hospice program<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 361.</p></sidenote> with respect to hospice care for which payment may be made under this part shall be an amount equal to the costs which are reasonable and related to the cost of providing hospice care or which are based on such other tests of reasonableness as the Secretary may prescribe in regulations (including those authorized under section 1861(v)(1)(A)), except that no payment may be for bereavement counseling and no reimbursement may be made for other counseling services (including nutritional and dietary counseling) as separate services.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The amount of payment made under this part for hospice care provided by (or under arrangements made by) a hospice program located in a region (as defined by the Secretary) for an accounting year may not exceed the ‘cap amount’ for the region for the year (computed under subparagraph (B)) multiplied by the number of medicare beneficiaries in the hospice program in that year (determined under subparagraph (C)).</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">For purposes of subparagraph (A), the ‘cap amount’ for a<sidenote><p class="firstIndent0 fontsize8">“Cap amount.”</p></sidenote> region for a year is computed as follows:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">The Secretary, using records of the program under this title, shall identify individuals (or a representative sample of such individuals)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">who died during the base period (as defined in clause (v)),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">with respect to whom the primary cause of death was cancer, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">who, during the six-month period preceding death, were provided benefits under this title,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">The Secretary shall determine a national average medicare per capita expenditure amount by (I) determining (or estimating) the amount of payments made under this title with respect to services provided to individuals identified in clause (i) during the six months before death, and (II) dividing such amount of payments by the number of such individuals.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">The Secretary, using the best available data, shall then compute a regional average medicare per capita expenditure amount for each region, by adjusting the national average medicare per capita expenditure amount (computed under clause (ii)) to reflect the relative difference between that region’s average cost of delivering health care and the national average cost of delivering health care.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">The ‘cap amount’ for a region for an accounting year is<sidenote><p class="firstIndent0 fontsize8">“Cap amount.”</p></sidenote> 40 percent of the regional average determined under clause (iii) for that region, increased or decreased by the same percentage as the percentage increase or decrease, respectively, in the medical care expenditure category of the consumer price index for all urban consumers (U.S. city average), published by the<page identifier="/us/stat/96/359">96 STAT. 359</page> Bureau of Labor Statistics, from the fourth month of the base period to the fifth month of the accounting year.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">For purposes of this subparagraph, the term ‘base period’ <sidenote><p class="firstIndent0 fontsize8">“Base period.”</p></sidenote> means the most recent period of 12 months (ending before the date proposed regulations are first issued to carry out this paragraph) for which the Secretary determines he has sufficient data to make the determinations required under clauses (i) through (iii).</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">For purposes of subparagraph (A), the ‘number of medicare <sidenote><p class="firstIndent0 fontsize8">“Number of medicare beneficiaries.”</p></sidenote> beneficiaries’ in a hospice program in an accounting year is equal to the number of individuals who have made an election under subsection (d) with respect to the hospice program and have been provided hospice care by (or under arrangements made by) the hospice program under this part in the accounting year, such number reduced to reflect the proportion of hospice care that each such individual was provided in a previous or subsequent accounting year or under a plan of care established by another hospice program.”.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1816(e) of such Act is amended by adding at the end <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395h">42 USC 1395h</ref>.</p></sidenote> thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">Notwithstanding any other provision of this title, the Secretary shall designate the agency or organization which has entered into an agreement under this section to perform functions under such an agreement with respect to each hospice program, except that with respect to a hospice program which is a subdivision of a provider of services (and such hospice program and provider of services are under common control) due regard shall be given to the agency or organization which performs the functions under this section for the provider of services.”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1861(u) of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> inserting “<quotedText>hospice program,</quotedText>” after “home health agency,”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1861(w)(1) of such Act is amended by striking out “<quotedText>or home health agency</quotedText>” and by inserting in lieu thereof “home health agency, or hospice program”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1861 of such Act is further amended by adding at the end the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section>
<heading class="smallCaps centered">“hospice care; hospice program</heading>
<subsection class="firstIndent1 fontsize10">
<num value="dd">“(dd)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The term ‘hospice care’ means the following items and <sidenote><p class="firstIndent0 fontsize8">“Hospice care.”</p></sidenote> services provided to a terminally ill individual by, or by others under arrangements made by, a hospice program under a written plan (for providing such care to such individual) established and periodically reviewed by the individual’s attending physician and by the medical director (and by the interdisciplinary group described in paragraph (2)(B)) of the program—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">nursing care provided by or under the supervision of a registered professional nurse,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">physical or occupational therapy or speech-language pathology,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">medical social services under the direction of a physician,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">services of a home health aide who has successfully completed a training program approved by the Secretary and (ii) homemaker services,</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">medical supplies (including drugs and biologicals) and the use of medical appliances, while under such a plan,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">physicians’ services,</content>
</subparagraph>
<page identifier="/us/stat/96/360">96 STAT. 360</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">short-term inpatient care (including both respite care and procedures necessary for pain control and acute and chronic symptom management) in an inpatient facility meeting such conditions as the Secretary determines to be appropriate to provide such care, but such respite care may be provided only on an intermittent, nonroutine, and occasional basis and may not be provided consecutively over longer than five days, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<content class="inline">counseling (including dietary counseling) with respect to care of the terminally ill individual and adjustment to his death.</content>
</subparagraph>
<continuation class="inline">The care and services described in subparagraphs (A) and (D) may be provided on a 24-hour, continuous basis only during periods of crisis (meeting criteria established by the Secretary) and only as necessary to maintain the terminally ill individual at home.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The term ‘hospice program’ means a public agency or private<sidenote><p class="firstIndent0 fontsize8">“Hospice program.”</p></sidenote> organization (or a subdivision thereof) which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">is primarily engaged in providing the care and services described in paragraph (1) and makes such services available (as needed) on a 24-hour basis and which also provides bereavement counseling for the immediate family of terminally ill individuals,</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">provides for such care and services in individuals’ homes, on an outpatient basis, and on a short-term inpatient basis, directly or under arrangements made by the agency or organization, except that—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the agency or organization must routinely provide directly substantially all of each of the services described in subparagraphs (A), (C), (F), and (H) of paragraph (1), and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">in the case of other services described in paragraph (1) which are not provided directly by the agency or organization, the agency or organization must maintain professional management responsibility for all such services furnished to an individual, regardless of the location or facility in which such services are furnished; and</content>
</subclause>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">provides assurances satisfactory to the Secretary that the aggregate number of days of inpatient care described in paragraph (1)(G) provided in any 12-month period to individuals who have an election in effect under section 1812(d) with respect<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395d">42 USC 1395d</ref>.</p></sidenote> to that agency or organization does not exceed 20 percent of the aggregate number of days during that period on which such elections for such individuals are in effect;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">has an interdisciplinary group of personnel which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">includes at least—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">one physician (as defined in subsection (r)(1)),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">one registered professional nurse, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">one social worker,</content>
</subclause>
<continuation class="inline">employed by the agency or organization, and also includes at least one pastoral or other counselor,</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">provides (or supervises the provision of) the care and services described in paragraph (1), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">establishes the policies governing the provision of such care and services;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">maintains central clinical records on all patients;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">does not discontinue the hospice care it provides with respect to a patient because of the inability of the patient to pay for such care;</content>
</subparagraph>
<page identifier="/us/stat/96/361">96 STAT. 361</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">utilizes volunteers in its provision of care and services in accordance with standards set by the Secretary, which standards shall ensure a continuing level of effort to utilize such volunteers, and (ii) maintains records on the use of these volunteers and the cost savings and expansion of care and services achieved through the use of these volunteers;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">in the case of an agency or organization in any State in which State or applicable local law provides for the licensing of agencies or organizations of this nature, is licensed pursuant to such law; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">meets such other requirements as the Secretary may find necessary in the interest of the health and safety of the individuals who are provided care and services by such agency or organization.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">An individual is considered to be ‘terminally ill’ if the <sidenote><p class="firstIndent0 fontsize8">“Terminally ill.”</p></sidenote> individual has a medical prognosis that the individual’s life expectancy is 6 months or less.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The term ‘attending physician’ means, with respect to an <sidenote><p class="firstIndent0 fontsize8">“Attending physician.”</p></sidenote> individual, the physician (as defined in subsection (r)(l)), who may be employed by a hospice program, whom the individual identifies as having the most significant role in the determination and delivery of medical care to the individual at the time the individual makes an election to receive hospice care.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">An entity which is certified as a provider of services other than a hospice program shall be considered, for purposes of certification as a hospice program, to have met any requirements under paragraph (2) which are also the same requirements for certification as such other type of provider. The Secretary shall coordinate surveys for determining certification under this title so as to provide, to the extent feasible, for simultaneous surveys of an entity which seeks to be certified as a hospice program and as a provider of services of another type.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Any entity which is certified as a hospice program and as a provider of another type shall have separate provider agreements under section 1866 and shall file separate cost reports with respect <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc</ref>.</p></sidenote> to costs incurred in providing hospice care and in providing other services and items under this title.”.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 1813(a) of such Act is amended by adding at the end the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395e">42 USC 1395e</ref>.</p></sidenote> following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">The amount payable for hospice care shall be reduced—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">in the case of drugs and biologicals provided on an outpatient basis by (or under arrangements made by) the hospice program, by a coinsurance amount equal to an amount (not to exceed $5 per prescription) determined in accordance with a drug copayment schedule (established by the hospice program) which is related to, and approximates 5 percent of, the cost of the drug or biological to the program, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of respite care provided by (or under arrangements made by) the hospice program, by a coinsurance amount equal to 5 percent of the amount estimated by the hospice program (in accordance with regulations of the Secretary) to be equal to the amount of payment under section 1814(i) to that <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 358.</p></sidenote> program for respite care;</content>
</clause>
<continuation class="inline">except that the total of the coinsurance required under clause (ii) for an individual may not exceed for a hospice coinsurance period the inpatient hospital deductible applicable for the year in which the period began. For purposes of this subparagraph, the term ‘hospice <sidenote><p class="firstIndent0 fontsize8">“Hospice coinsurance period.”</p></sidenote><page identifier="/us/stat/96/362">96 STAT. 362</page> coinsurance period’ means, for an individual, a period of consecutive days beginning with the first day for which an election under section 1812(d) is in effect for the individual and ending with the<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 356.</p></sidenote> close of the first period of 14 consecutive days on each of which such an election is not in effect for the individual.</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">During the period of an election by an individual under section 1812(d)(1), no copayments or deductibles other than those under subparagraph (A) shall apply with respect to services furnished to such individual which constitute hospice care, regardless of the setting in which such services are furnished.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<chapeau class="inline">Section 1862(a) of the Social Security Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by amending paragraph (1) to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">which, except for items and services described in subparagraph (B) or (C), are not reasonable and necessary for the diagnosis or treatment of illness or injury or to improve the functioning of a malformed body member,</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of items and services described in section 1861(s)(10), which are not reasonable and necessary for the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> prevention of illness, and</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">in the case of hospice care, which are not reasonable and necessary for the palliation or management of terminal illness;”;</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>(except, in the case of hospice care, as is otherwise permitted under paragraph (1)(C))</quotedText>” in paragraph (6) after “comfort items”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>paragraph (1)</quotedText>” in paragraph (7) and inserting in lieu thereof “<quotedText>paragraph (1)(B)</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by inserting “<quotedText>(except, in the case of hospice care, as is otherwise permitted under paragraph (1)(C))</quotedText>” in paragraph (9) after “custodial care”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1862(f) of the Social Security Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> striking out “<quotedText>paragraph (1)</quotedText>” and inserting in lieu thereof “<quotedText>paragraph (1)(A)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1863 of the Social Security Act is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395z">42 USC 1395z</ref>.</p></sidenote> out “<quotedText>and (cc)(2)(I)</quotedText>” and inserting in lieu thereof “<quotedText>(cc)(2)(I), and (dd)(2)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Section 1864(a) of such Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395aa">42 USC 1395aa</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>or whether an agency is a hospice program</quotedText>” in the first sentence after “<quotedText>home health agency,</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>or home health agency</quotedText>” in the second sentence and inserting in lieu thereof “<quotedText>home health agency, or hospice program</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 1865(a) of such Act is amended by striking out “<quotedText>"or (o)</quotedText>”<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395bb">42 USC 1395bb</ref>.</p></sidenote> in the last sentence and inserting in lieu thereof “<quotedText>(o), or (dd)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 1866(b)(2)(A) of such Act is amended by striking out “<quotedText>or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395CC">42 USC 1395CC</ref>.</p></sidenote> (a)(3)</quotedText>” and inserting in lieu thereof “<quotedText>(a)(3), or (a)(4)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 1866(b)(4)(A) of such Act is amended by inserting “<quotedText>or hospice care</quotedText>” after “home health services”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">(h)</num>
<paragraph class="inline">
<num value="1">(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Subject to subparagraph (B), the amendments made by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c note</ref>.</p></sidenote> this section apply to hospice care provided on or after November 1, 1983, and before October 1, 1986.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">An individual who on October 1, 1986, has an election under section 1812(d)(1) of the Social Security Act in effect for a period, is entitled to hospice care benefits after that date during the remainder of that period and any consecutive period to which the individual would have been entitled before such date.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/363">96 STAT. 363</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">In order to provide for the timely implementation of the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f note</ref>.</p></sidenote> amendments made by this Act, the Secretary of Health and Human Services shall, not later than September 1, 1983, promulgate such final regulations as may be necessary to set forth—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">a description of the care included in “<quotedText>hospice care</quotedText>” and the standards for qualification of a “<quotedText>hospice program</quotedText>”, under section 1861(dd) of the Social Security Act, and <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 359.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the standards for payment for hospice care under part A of title XVIII of such Act, pursuant to section 1814(i) of such <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>; <i>Ante</i>, p. 358.</p></sidenote> Act.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any provision of law which has the effect of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395b-1">42 USC 1395b-1 note</ref>.</p></sidenote> restricting the time period of a hospice demonstration project in effect on July 15, 1982, pursuant to section 402(a) of the Social Security Amendments of 1967, the Secretary of Health and Human <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/81/930">81 Stat. 930</ref>.</p></sidenote> Services, upon request of the hospice involved, shall permit continuation of the project until November 1, 1983, or, if later, the date on which payments can first be made to any hospice program under the amendments made by this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Prior to September 30, 1983, the Secretary shall submit to <sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> Congress a report on the effectiveness of demonstration projects referred to in paragraph (1), including an evaluation of the cost-effectiveness of hospice care, the reasonableness of the 40-percent cap amount for hospice care as provided in section 1814(i) of the Social Security Act (as added by this section), proposed methodology for determining such cap amount, proposed standards for requiring and measuring the maintenance of effort for utilizing volunteers as required under section 1861(dd) of such Act, an evaluation of physician reimbursement for services furnished as a part of hospice care and for services furnished to individuals receiving hospice care but which are not reimbursed as a part of the hospice care, and any proposed legislative changes in the hospice care provisions of title XVIII of such Act. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">(i)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary of Health and Human Services shall conduct a <sidenote><p class="firstIndent0 fontsize8">Study; report to Congress.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f note</ref>.</p></sidenote> study and, prior to January 1, 1986, report to the Congress on whether or not the reimbursement method and benefit structure (including copayments) for hospice care under title XVIII of the Social Security Act are fair and equitable and promote the most efficient provision of hospice care. Such report shall include the feasibility and advisability of providing for prospective reimbursement for hospice care, an evaluation of the inclusion of payment for outpatient drugs, an evaluation of the need to alter the method of reimbursement for nutritional, dietary, and bereavement counseling as hospice care, and any recommendations for legislative changes in the hospice care reimbursement or benefit structure.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Comptroller General shall monitor and evaluate the study and the preparation of the report under paragraph (1).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="j">(j) </num>
<content class="inline">The Secretary of Health and Human Services shall grant <sidenote><p class="firstIndent0 fontsize8">Waivers.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f">42 USC 1395f note</ref>.</p></sidenote> waivers of the limitations imposed by section 1814(i)(2) of the Social Security Act (relating to the cap amount), section 1861(dd)(1)(G) of such Act (relating to the limitations on the frequency and number of respite care days), and section 1861(dd)(2)(A)(iv) of such Act (relating to the aggregate limit on the number of days of inpatient care), as may be necessary to allow any institution which commenced operations as a hospice prior to January 1, 1975, to participate until October 1, 1986, in a viable manner as a hospice program under title XVIII of the Social Security Act.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/364">96 STAT. 364</page>
<section>
<heading class="smallCaps centered">coverage of extended care services without regard to three-day prior hospitalization requirement</heading>
<section class="firstIndent1 fontsize10">
<num value="123"><inline class="smallCaps">Sec</inline>. 123. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1812(a)(2) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395d">42 USC 1395d</ref>.</p></sidenote> amended by inserting “<quotedText>(A)</quotedText>” after “(2)” and by inserting before the semicolon at the end the following: “, and (B) to the extent provided in subsection (f), extended care services that are not post-hospital extended care services”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1812 of such Act is further amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary shall provide for coverage, under clause (B) of subsection (a)(2), of extended care services which are not post-hospital extended care services at such time and for so long as the Secretary determines, and under such terms and conditions (described in paragraph (2)) as the Secretary finds appropriate, that the inclusion of such services will not result in any increase in the total of payments made under this title and will not alter the acute care nature of the benefit described in subsection (a)(2).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The Secretary may provide—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">for such limitations on the scope and extent of services described in subsection (a)(2)(B) and on the categories of individuals who may be eligible to receive such services, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">notwithstanding sections 1814, 1861(v), and 1886, for such<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395f/1395x">42 USC 1395f, 1395x</ref>; <i>Ante</i>, p. 331.</p></sidenote> restrictions and alternatives on the amounts and methods of payment for services described in such subsection,</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
<p class="inline">as may be necessary to carry out paragraph (1).”.</p>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">provision temporarily holding part b premium at constant percentage of cost</heading>
<section class="firstIndent1 fontsize10">
<num value="124"><inline class="smallCaps">Sec</inline>. 124. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1839(c)(2) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395r">42 USC 1395r</ref>.</p></sidenote> amended by striking out “<quotedText>except as provided in subsection (d)</quotedText>” and inserting in lieu thereof “<quotedText>except as provided in subsections (d) and (g)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1839(c)(3) of such Act is amended by inserting “<quotedText>(except as otherwise provided in subsection (g))</quotedText>” after “The monthly premium shall”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1839 of such Act is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding the provisions of subsection (c), the monthly premium for each individual enrolled under this part for each month after June 1983 and prior to July 1985 shall be an amount equal to 50 percent of the monthly actuarial rate for enrollees age 65 and over, as determined under subsection (c)(1) and applicable to such month.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Any increases in premium amounts taking effect prior to July 1985 by reason of paragraph (1) shall be taken into account for purposes of determining increases thereafter under subsection (c)(3).”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 1844(a)(1) of such Act is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395w">42 USC 1395w</ref>.</p></sidenote> “<quotedText>section 1839(c)(3)</quotedText>” each place it appears in subparagraphs (A)(i) and (B)(i) and inserting in lieu thereof in each instance “<quotedText>section 1839(c)(3) or 1839(g), as the case may be</quotedText>”.<sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>.</p></sidenote></content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/365">96 STAT. 365</page>
<section>
<heading class="smallCaps centered">special enrollment provisions for merchant seamen</heading>
<section class="firstIndent1 fontsize10">
<num value="125"><inline class="smallCaps">Sec</inline>. 125. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Any individual who— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395i-2">42 USC 1395i-2 note</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">was entitled to medical, surgical, and dental treatment and hospitalization under section 322(a) of the Public Health Service Act (as in effect on September 30, 1981), including such entitlement <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/603">95 Stat. 603</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s249">42 USC 249</ref>.</p></sidenote> on the basis of continuing medical care under 42 C.F.R. § 32.17, at any time during the period beginning on March 10, 1981, and ending on October 1, 1981, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">as of September 30, 1981, was eligible under section 1818(a) or section 1836 of the Social Security Act to enroll in the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395i-2/1395o">42 USC 1395i-2, 1395<i>o</i></ref>.</p></sidenote> insurance program established by part A or part B, respectively, of title XVIII of that Act (hereinafter in this section referred to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c/1395j">42 USC 1395c, 1395j</ref>.</p></sidenote> as the “respective program”),</content>
</paragraph>
<continuation class="inline">may enroll (if not otherwise enrolled) in the respective program during the period beginning on the first day of the first month beginning at least 20 days after the date of the enactment of this Act and ending on December 31, 1982.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The coverage period under the respective program of an individual who enrolls under subsection (a) shall begin—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">on the first day of the month following the month in which the individual enrolls, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">on October 1, 1981, if the individual files a request for this subparagraph to apply and pays the monthly premiums for the months so covered.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The coverage period under the respective program of an individual described in subsection (a) who enrolled in the respective program before the enrollment period described in that subsection shall be retroactively extended to October 1, 1981, if the individual files a request before January 1, 1983, for such retroactive extension and pays the monthly premiums for the months so covered.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">For purposes of section 1839(d) of the Social Security Act <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395r">42 USC 1395r</ref>.</p></sidenote> with respect to the monthly premium for months after September 1981, if an individual described in subsection (a) has enrolled in the insurance program under part B of title XVIII of the Social Security Act at any time before the end of the enrollment period described in subsection (a), any month (before the end of that enrollment period) in which he was not enrolled in that program shall not be treated as a month in which he could have been enrolled in the program.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Paragraph (1) shall not apply to an individual—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">if the individual has enrolled in the insurance program before March 10, 1981, unless the enrollment was terminated solely because the individual lost eligibility to be so enrolled, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">unless the individual applies for the benefit of such paragraph before January 1, 1983.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The Secretary of Health and Human Services, beginning as soon as possible but not later than 30 days after the date of the enactment of this Act, shall provide for the dissemination of information—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">to unions and other associations representing or assisting seamen,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">to offices enrolling individuals under the respective programs, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">to such other entities and in such a manner as will effectively inform individuals eligible for benefits under this section,</content>
</subparagraph>
<continuation class="inline">concerning the special benefits provided under this section.</continuation>
</paragraph>
<page identifier="/us/stat/96/366">96 STAT. 366</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">An individual may establish that the individual was entitled at a date to medical, surgical, and dental treatment and hospitalization under section 322(a) of the Public Health Service Act (as in effect<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/603">95 Stat. 603</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s249">42 USC 249</ref>.</p></sidenote> before October 1, 1981) by providing—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">documentation relating to the status under which the individual was provided care in (or under arrangements with) a Public Health Service facility on that date,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the individual’s seamen’s papers covering that date, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">such other reasonable documentation as the Secretary may require.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</section>
</part>
<part>
<num value="III"><b>PART III</b>—</num>
<heading class="inline"><b>MISCELLANEOUS PROVISIONS</b></heading>
<section>
<heading class="smallCaps centered">extending medicare proficiency examination authority</heading>
<section class="firstIndent1 fontsize10">
<num value="126"><inline class="smallCaps">Sec</inline>. 126. </num>
<content class="inline">Section 1123(a) of the Social Security Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/sl320a-2">42 USC l320a-2</ref>.</p></sidenote> striking out “<quotedText>December 31, 1981</quotedText>” and inserting in lieu thereof “<quotedText>September 30, 1983</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">regulations regarding access to books and records</heading>
<section class="firstIndent1 fontsize10">
<num value="127"><inline class="smallCaps">Sec</inline>. 127. </num>
<chapeau class="inline">Section 952 of the Omnibus Reconciliation Act of 1980 (94 Stat. 2646) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(a)</quotedText>” after “<inline class="smallCaps">Sec</inline>. 952.”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">Unless the Secretary of Health and Human Services first<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> publishes final regulations prescribing the criteria and procedures described in the last sentence of section 1861(v)(l)(I) of the Social Security Act by January 1, 1983, after providing a period of not less<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/94/2646">94 Stat. 2646</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> than 60 days for public comment on proposed regulations, the amendment made by subsection (a) shall only apply to books, documents, and records relating to services furnished (pursuant to contract or subcontract) on or after the date on which final regulations of the Secretary are first published.”.</content>
</subsection>
</quotedContent>
</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">technical corrections to omnibus budget reconciliation act of 1981</heading>
<section class="firstIndent1 fontsize10">
<num value="128"><inline class="smallCaps">Sec</inline>. 128. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 1861(cc)(l) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> amended, in the matter following subparagraph (H), by striking out “<quotedText>outpatient</quotedText>” and inserting in lieu thereof “<quotedText>inpatient</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The second sentence of section 1862(b)(1) of such Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> amended by striking out “<quotedText>or plan</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1862(b)(2)(A) of such Act is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/800">95 Stat. 800</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> “<quotedText>section 162(h)(2)</quotedText>” and inserting in lieu thereof “<quotedText>section 162(i)(2)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The first sentence of section 1862(b)(2)(B) of such Act is amended by inserting “<quotedText>furnished</quotedText>” before “<quotedText>to an individual</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 1866(b) of such Act is amended by striking out “<quotedText>(and in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc</ref>.</p></sidenote> the case of a skilled nursing facility, prior to the end of the term specified in subsection (a)(1))</quotedText>” in the matter preceding paragraph (1).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The second subsection (c) of section 1884 of such Act is redesignated<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/785">95 Stat. 785</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395uu">42 USC 1395uu</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref>.</p></sidenote> as subsection (d).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 162 of the Internal Revenue Code of 1954 is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by redesignating the subsection (i) (relating to cross reference), as redesignated by the Economic Recovery Tax Act of 1981 (Public Law 95–34), as subsection (j), and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/202">95 Stat. 202</ref>.</p></sidenote></content>
</paragraph>
<page identifier="/us/stat/96/367">96 STAT. 367</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating the subsection (h) (relating to group health plans), as added by section 2146(b) of the Omnibus Budget Reconciliation Act of 1981, as subsection (i). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/800">95 Stat. 800</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 2143(b)(1) of the Omnibus Budget Reconciliation Act <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/798">95 Stat. 798</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p></sidenote> of 1981 is amended by striking out “<quotedText>costs</quotedText>” and inserting in lieu thereof “<quotedText>cost</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 2203(f)(3) of such Act is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/835">95 Stat. 835</ref>.</p></sidenote> “<quotedText>August 1982</quotedText>” and inserting in lieu thereof “<quotedText>August 1981</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Sections 1842(b)(3)(B)(ii)(II) and 1870(c) of the Social Security Act are each amended by striking out “<quotedText>1862</quotedText>” and inserting in lieu <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u/1395gg">42 USC 1395u, 1395gg</ref>.</p></sidenote> thereof “<quotedText>1862(a)</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The final subparagraph (C) of section 1861(e) of such Act is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote> amended by striking out “<quotedText>may (i),</quotedText>” and inserting in lieu thereof “<quotedText>(i) may</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1865(b) of such Act is amended by striking out “<quotedText>an <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395bb">42 USC 1395bb</ref>.</p></sidenote> institution</quotedText>” and “such institution” and inserting in lieu thereof “<quotedText>a hospital</quotedText>” and “the hospital”, respectively.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 1866(a)(1)(B) of such Act is amended by inserting “<quotedText>of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc</ref>.</p></sidenote> section 1862(a)</quotedText>” after “(1) or (9)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Any amendment to the Omnibus Budget Reconciliaton Act <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/s357">95 Stat. 357</ref>.</p></sidenote> of 1981 made by this section shall be effective as if it had been originally included in the provision of the Omnibus Budget Reconciliation Act of 1981 to which such amendment relates. </content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Except as otherwise provided in this section, any amendment to the Social Security Act or the Internal Revenue Code of 1954 made by this section (other than subsection (d)) shall be effective as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1305">42 USC 1305</ref>; <ref href="/us/usc/t26/s1">26 USC 1</ref>.</p></sidenote> if it had been originally included as a part of that provision of the Social Security Act or Internal Revenue Code of 1954 to which it relates, as such provision of such Act or Code was amended by the Omnibus Budget Reconciliaton Act of 1981.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The amendments made by subsection (d) shall take effect upon <sidenote><p class="firstIndent0 fontsize8">Effective date.</p></sidenote> enactment.</content>
</paragraph>
</subsection>
</section>
</section>
</part>
</subtitle>
<subtitle>
<num value="B">Subtitle B—</num>
<heading class="inline">Medicaid</heading>
<section>
<heading class="smallCaps centered">copayments by medicaid recipients</heading>
<section class="firstIndent1 fontsize10">
<num value="131"><inline class="smallCaps">Sec</inline>. 131. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1902(a)(14) of the Social Security Act is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="14">“(14) </num>
<content class="inline">provide that enrollment fees, premiums, or similar charges, and deductions, cost sharing, or similar charges, may be imposed only as provided in section 1916;”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Title XIX of the Social Security Act is amended by adding at <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> the end thereof the following new section:
<quotedContent>
<section>
<heading class="smallCaps centered">“use of enrollment fees, premiums, deductions, cost sharing, and similar charges</heading>
<section class="firstIndent1 fontsize10">
<num value="1916">“SEC. 1916. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The State plan shall provide that in the case of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p></sidenote> individuals described in section 1902(a)(10)(A) who are eligible under the plan—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">no enrollment fee, premium, or similar charge will be imposed under the plan;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">no deduction, cost sharing or similar charge will be imposed under the plan with respect to—</chapeau>
<page identifier="/us/stat/96/368">96 STAT. 368</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">services furnished to individuals under 18 years of age (and, at the option of the State, individuals under 21, 20, or 19 years of age, or any reasonable category of individuals 18 years of age or over),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">services furnished to pregnant women, if such services relate to the pregnancy or to any other medical condition which may complicate the pregnancy (or, at the option of the State, any services furnished to pregnant women),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">services furnished to any individual who is an inpatient in a hospital, skilled nursing facility, intermediate care facility, or other medical institution, if such individual is required, as a condition of receiving services in such institution under the State plan, to spend for costs of medical care all but a minimal amount of his income required for personal needs, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">emergency services (as defined by the Secretary), family planning services and supplies described in section 1905(a)(4)(C), or services furnished to such an individual by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> a health maintenance organization (as defined in section 1903(m)) in which he is enrolled; and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">any deduction, cost sharing, or similar charge imposed under the plan with respect to other such individuals or other care and services will be nominal in amount (as determined by the Secretary in regulations which shall, if the definition of ‘nominal’ under the regulations in effect on July 1, 1982 is changed, take into account the level of cash assistance provided in such State and such other criteria as the Secretary determines to be appropriate); except that a deduction, cost-sharing, or similar charge of up to twice the nominal amount established for outpatient services may be imposed by a State under a waiver granted by the Secretary for services received at a hospital emergency room if the services are not emergency services (referred to in paragraph (2)(D)) and the State has established to the satisfaction of the Secretary that individuals eligible for services under the plan have actually available and accessible to them alternative sources of nonemergency, outpatient services.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">The State plan shall provide that in the case of individuals other than those described in section 1902(a)(10)(A) who are eligible<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> under the plan—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">there may be imposed an enrollment fee, premium, or similar charge, which (as determined in accordance with standards prescribed by the Secretary) is related to the individual’s income,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">no deduction, cost sharing, or similar charge will be imposed under the plan with respect to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">services furnished to individuals under 18 years of age (and, at the option of the State, individuals under 21, 20, or 19 years of age, or any reasonable category of individuals 18 years of age or over),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">services furnished to pregnant women, if such services relate to the pregnancy or to any other medical condition which may complicate the pregnancy (or, at the option of the State, any services furnished to pregnant women),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">services furnished to any individual who is an inpatient in a hospital, skilled nursing facility, intermediate care facility, or other medical institution, if such individual<page identifier="/us/stat/96/369">96 STAT. 369</page> is required, as a condition of receiving services in such institution under the State plan, to spend for costs of medical care all but a minimal amount of his income required for personal needs, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">emergency services (as defined by the Secretary), family planning services and supplies described in section 1905(a)(4)(C), or (at the option of the State) services furnished<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> to such an individual by a health maintenance organization (as defined in section 1903(m)) in which he is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> enrolled; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">any deduction, cost sharing, or similar charge imposed under the plan with respect to other such individuals or other care and services will be nominal in amount (as determined by the Secretary in regulations which shall, if the definition of ‘nominal’ under the regulations in effect on July 1, 1982 is changed, take into account the level of cash assistance provided in such State and such other criteria as the Secretary determines to be appropriate); except that a deduction, cost-sharing, or similar charge of up to twice the nominal amount established for outpatient services may be imposed by a State under a waiver granted by the Secretary for services received at a hospital emergency room if the services are not emergency services (referred to in paragraph (2)(D)) and the State has established to the satisfaction of the Secretary that individuals eligible for services under the plan have actually available and accessible to them alternative sources of nonemergency, outpatient services.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">The State plan shall require that no provider participating under the State plan may deny care or services to an individual eligible for such care or services under the plan on account of such individual’s inability to pay a deduction, cost sharing, or similar charge. The requirements of this subparagraph shall not extinguish the liability of the individual to whom the care or services were furnished for payment of the deduction, cost sharing, or similar charge.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<chapeau class="inline">No deduction, cost sharing, or similar charge may be imposed under any waiver authority of the Secretary unless authorized under this section, unless such waiver is for a demonstration project which the Secretary finds after public notice and opportunity for comment—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">will test a unique and previously untested use of copayments,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is limited to a period of not more than two years,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">will provide benefits to recipients of medical assistance which can reasonably be expected to be equivalent to the risks to the recipients,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">is based on a reasonable hypothesis which the demonstration is designed to test in a methodologically sound manner, including the use of control groups of similar recipients of medical assistance in the area, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">in which participation is voluntary, or in which provision is made for assumption of liability for preventable damage to the health of recipients of medical assistance resulting from involuntary participation.”.</content>
</paragraph>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 1902(a)(10) of such Act is amended in the matter <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> following subparagraph (D)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” before “<quotedText>(III)</quotedText>”; and</content>
</paragraph>
<page identifier="/us/stat/96/370">96 STAT. 370</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting before the semicolon at the end thereof the following: “and (IV) the imposition of a deductible, cost sharing, or similar charge for any item or service furnished to an individual not eligible for the exemption under section 1916(a)(2) or (b)(2) shall not require the imposition of a deductible,<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 367.</p></sidenote> cost sharing, or similar charge for the same item or service furnished to an individual who is eligible for such exemption”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2), the amendments made<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s13960">42 USC 13960 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> by this section shall become effective on October 1, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">In the case of a State plan for medical assistance under title XIX of the Social Security Act which the Secretary of Health and Human Services determines requires State legislation in order for the plan to meet the additional requirements imposed by the amendments made by this section, the State plan shall not be regarded as failing to comply with the requirements of such title solely on the basis of its failure to meet these additional requirements before the first day of the first calendar quarter beginning after the close of the first regular session of the State legislature that begins after the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">modifications in lien provisions</heading>
<section class="firstIndent1 fontsize10">
<num value="132"><inline class="smallCaps">Sec</inline>. 132. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1902(a)(18) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="18">“(18) </num>
<content class="inline">comply with the provisions of section 1917 with respect<sidenote><p class="firstIndent0 fontsize8"><i>Infra</i>.</p></sidenote> to liens, adjustments and recoveries of medical assistance correctly paid, and transfers of assets;”,</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Title XIX of such Act is amended by adding after section 1916 (added by section 131 of this Act) the following new section:
<quotedContent>
<section>
<heading class="smallCaps centered">“liens, adjustments and recoveries, and transfers of assets</heading>
<section class="firstIndent1 fontsize10">
<num value="1917">“<inline class="smallCaps">Sec</inline>. 1917. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">No lien may be imposed against the property of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396p">42 USC 1396p</ref>.</p></sidenote> any individual prior to his death on account of medical assistance paid or to be paid on his behalf under the State plan, except—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">pursuant to the judgment of a court on account of benefits incorrectly paid on behalf of such individual, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">in the case of the real property of an individual—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">who is an inpatient in a skilled nursing facility, intermediate care facility, or other medical institution, if such individual is required, as a condition of receiving services in such institution under the State plan, to spend for costs of medical care all but a minimal amount of his income required for personal needs, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">with respect to whom the State determines, after notice and opportunity for a hearing (in accordance with procedures established by the State), that he cannot reasonably be expected to be discharged from the medical institution and to return home,</content>
</clause>
<continuation class="inline">except as provided in paragraph (2).</continuation>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">No lien may be imposed under paragraph (1)(B) on such individual’s home if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the spouse of such individual,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such individual’s child who is under age 21, or (with respect to States eligible to participate in the State program established under title XVI) is blind or permanently and totally<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote> disabled, or (with respect to States which are not eligible to<page identifier="/us/stat/96/371">96 STAT. 371</page> participate in such program) is blind or disabled as defined in section 1614, or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382c">42 USC 1382c</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a sibling of such individual (who has an equity interest in such home and who was residing in such individual’s home for a period of at least one year immediately before the date of the individual’s admission to the medical institution),</content>
</subparagraph>
<continuation class="inline">is lawfully residing in such home.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Any lien imposed with respect to an individual pursuant to paragraph (1)(B) shall dissolve upon that individual’s discharge from the medical institution and return home.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">No adjustment or recovery of any medical assistance correctly paid on behalf of an individual under the State plan may be made, except—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of an individual described in subsection (a)(1)(B), from his estate or upon sale of the property subject to a lien imposed on account of medical assistance paid on behalf of such individual, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of any other individual who was 65 years of age or older when he received such assistance, from his estate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Any adjustment or recovery under paragraph (1) may be made only after the death of the individual’s surviving spouse, if any, and only at a time—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">when he has no surviving child who is under age 21, or (with respect to States eligible to participate in the State program established under title XVI) is blind or permanently and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s42 USC 1381">42 USC c</ref>.</p></sidenote> totally disabled, or (with respect to States which are not eligible to participate in such program) is blind or disabled as defined in section 1614; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">in the case of a lien on an individual’s home under subsection (a)(1)(B), when—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">no sibling of the individual (who was residing in the individual’s home for a period of at least one year immediately before the date of the individual’s admission to the medical institution), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">no son or daughter of the individual (who was residing in the individual’s home for a period of at least two years immediately before the date of the individual’s admission to the medical institution, and who establishes to the satisfaction of the State that he or she provided care to such individual which permitted such individual to reside at home rather than in an institution),</content>
</clause>
<continuation class="inline">is lawfully residing in such home and has lawfully resided in such home on a continuous basis since the date of the individual’s admission to the medical institution.</continuation>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any other provision of this title, an individual who would otherwise be eligible for medical assistance under the State plan approved under this title may be denied such assistance if such individual would not be eligible for such medical assistance but for the fact that he disposed of resources for less than fair market value. If the State plan provides for the denial of such assistance by reason of such disposal of resources, the State plan shall specify a procedure for implementing such denial which, except as provided in paragraph (2), is not more restrictive than the procedure specified in section 1613(c) of this Act, and which may <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382b">42 USC 1382b</ref>.</p></sidenote> provide for a waiver of denial of such assistance in any instance where the State determines that such denial would work an undue hardship.</content>
</paragraph>
<page identifier="/us/stat/96/372">96 STAT. 372</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">In any case where the uncompensated value of disposed of resources exceeds $12,000, the State plan may provide for a period of ineligibility which exceeds 24 months. If a State plan provides for a period of ineligibility exceeding 24 months, such plan shall provide for the period of ineligibility to bear a reasonable relationship to such uncompensated value.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">In the case of any individual who is an inpatient in a skilled nursing facility, intermediate care facility, or other medical institution, if such individual is required, as a condition of receiving services in such institution under the State plan, to spend for costs of medical care all but a minimal amount of his income required for personal needs, and, who, at any time during or after the 24-month period immediately prior to application for medical assistance under the State plan, disposed of a home for less than fair market value, the State plan (subject to clause (iii)) may provide for a period of ineligibility for medical assistance in accordance with clause (ii).</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">If the State plan provides for a period of ineligibility under clause (i), such plan—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">shall provide that such individual shall be ineligible for all medical assistance for a period of 24 months after the date on which he disposed of such home, except that, in the case where the uncompensated value of the home is less than the average amount payable under the State plan as medical assistance for 24 months of care in a skilled nursing facility, the period of ineligibility shall be such shorter time as bears a reasonable relationship (based upon the average amount payable under the State plan as medical assistance for care in a skilled nursing facility) to the uncompensated value of the home, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">may provide (at the option of the State) that, in the case where the uncompensated value of the home is more than the average amount payable under the State plan as medical assistance for 24 months of care in a skilled nursing facility, such individual shall be ineligible for all medical assistance for a period in excess of 24 months after the date on which he disposed of such home which bears a reasonable relationship (based upon the average amount payable under the State plan as medical assistance for care in a skilled nursing facility) to the uncompensated value of the home,</content>
</subclause>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<chapeau class="inline">An individual shall not be ineligible for medical assistance by reason of clause (ii) if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a satisfactory showing is made to the State (in accordance with any regulations promulgated by the Secretary) that the individual cannot reasonably be expected to be discharged from the medical institution and to return to that home,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">title to such home was transferred to the individual’s spouse or child who is under age 21, or (with respect to States eligible to participate in the State program established under title XVI) is blind or permanently and totally disabled, or (with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote> respect to States which are not eligible to participate in such program) is blind or disabled as defined in section 1614,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382c">42 USC 1382c</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">a satisfactory showing is made to the State (in accordance with any regulations promulgated by the Secretary) that the individual intended to dispose of the home either at fair market value, or for other valuable consideration, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">if the State determines that denial of eligibility would work an undue hardship.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/373">96 STAT. 373</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">In any case where an individual is ineligible for medical assistance under the State plan solely because of the applicability to such individual of the provisions of section 1613(c), the State plan <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382b">42 USC 1382b</ref>.</p></sidenote> may provide for the eligibility of such individual for medical assistance under the plan if such individual would be so eligible if the State plan requirements with respect to disposal of resources applicable under paragraphs (1) and (2) of this subsection were applied in lieu of the provisions of section 1613(c).”.</content>
</paragraph>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 1902 of such Act is amended by striking out subsection <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> (j) thereof.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The amendments made by this section shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396p">42 USC 1396p note</ref>.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 370.</p></sidenote> on the date of the enactment of this Act, but the provisions of section 1917(c)(2)(B) of the Social Security Act shall not apply with respect to a transfer of assets which took place prior to such date of enactment.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation of federal financial participation in erroneous medical assistance expenditures</heading>
<section class="firstIndent1 fontsize10">
<num value="133"><inline class="smallCaps">Sec</inline>. 133. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1903 of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="u">“(u)</num>
<paragraph class="inline">
<num value="1">(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Notwithstanding subsection (a)(1), if the ratio of a State’s erroneous excess payments for medical assistance (as defined in subparagraph (D)) to its total expenditures for medical assistance under the State plan approved under this title exceeds 0.03, for the period consisting of the third and fourth quarters of fiscal year 1983, or for any full fiscal year thereafter, then the Secretary shall make no payment for such period or fiscal year with respect to so much of such erroneous excess payments as exceeds such allowable error rate of 0.03.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary may waive, in certain limited cases, all or part <sidenote><p class="firstIndent0 fontsize8">Waiver.</p></sidenote> of the reduction required under subparagraph (A) with respect to any State if such State is unable to reach the allowable error rate for a period or fiscal year despite a good faith effort by such State.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">In estimating the amount to be paid to a State under subsection (d), the Secretary shall take into consideration the limitation on Federal financial participation imposed by subparagraph (A) and shall reduce the estimate he makes under subsection (d)(1), for purposes of payment to the State under subsection (d)(3), in light of any expected erroneous excess payments for medical assistance (estimated in accordance with such criteria, including sampling procedures, as he may prescribe and subject to subsequent adjustment, if necessary, under subsection (d)(2)).</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D)</num>
<clause class="inline">
<num value="i">(i) </num>
<chapeau class="inline">For purposes of this subsection, the term ‘erroneous excess <sidenote><p class="firstIndent0 fontsize8">“Erroneous excess payments for medical assistance.”</p></sidenote> payments for medical assistance’ means the total of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">payments under the State plan with respect to ineligible individuals and families, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">overpayments on behalf of eligible individuals and families by reason of error in determining the amount of expenditures for medical care required of an individual or family as a condition of eligibility.</content>
</subclause>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">In determining the amount of erroneous excess payments for medical assistance to an ineligible individual or family under clause (i)(I), if such ineligibility is the result of an error in determining the amount of the resources of such individual or family, the amount of the erroneous excess payment shall be the smaller of (I) the amount of the payment with respect to such individual or family, or (II) the<page identifier="/us/stat/96/374">96 STAT. 374</page> difference between the actual amount of such resources and the allowable resource level established under the State plan.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">In determining the amount of erroneous excess payments for medical assistance to an individual or family under clause (i)(II), the amount of the erroneous excess payment shall be the smaller of (I) the amount of the payment on behalf of the individual or family, or (II) the difference between the actual amount incurred for medical care by the individual or family and the amount which should have been incurred in order to establish eligibility for medical assistance.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<chapeau class="inline">For purposes of subparagraph (D), there shall be excluded, in determining both erroneous excess payments for medical assistance and total expenditures for medical assistance—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">payments with respect to any individual whose eligibility therefor was determined exclusively by the Secretary under an agreement pursuant to section 1634 and such other classes of individuals as the Secretary may by regulation prescribe whose eligibility was determined in part under such an agreement; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">payments made as the result of a technical error.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The State agency administering the plan approved under this title shall, at such times and in such form as the Secretary may specify, provide information on the rates of erroneous excess payments made (or expected, with respect to future periods specified by the Secretary) in connection with its administration of such plan, together with any other data he requests that are reasonably necessary for him to carry out the provisions of this subsection.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">If a State fails to cooperate with the Secretary in providing information necessary to carry out this subsection, the Secretary, directly or through contractual or such other arrangements as he may find appropriate, shall establish the error rates for that State on the basis of the best data reasonably available to him and in accordance with such techniques for sampling and estimating as he finds appropriate.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In any case in which it is necessary for the Secretary to exercise his authority under subparagraph (A) to determine a State’s error rates for a fiscal year, the amount that would otherwise be payable to such State under this title for quarters in such year shall be reduced by the costs incurred by the Secretary in making (directly or otherwise) such determination.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">This subsection shall not apply with respect to Puerto Rico, Guam, the Virgin Islands, the Northern Mariana Islands, or American Samoa.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p></sidenote> on the date of the enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">No provision of law limiting Federal financial participation<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1896">42 USC 1896</ref>.</p></sidenote> with respect to erroneous payments made by States under a State plan approved under title XIX of the Social Security Act (including any provision contained in, or incorporated by reference into, any appropriation Act or resolution making continuing appropriations), other than the limitations contained in section 1903 of such Act,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> shall be effective with respect to payments to States under such section 1903 for quarters beginning on or after October 1, 1982, unless such provision of law is enacted after the date of the date of the enactment of this Act and expressly provides that such limitation is in addition to or in lieu of the limitations contained in section 1903 of the Social Security Act.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/375">96 STAT. 375</page>
<section>
<heading class="smallCaps centered">medicaid coverage of home care for certain disabled children</heading>
<section class="firstIndent1 fontsize10">
<num value="134"><inline class="smallCaps">Sec</inline>. 134. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1902(e) of the Social Security Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> by adding at the end the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">At the option of the State, any individual who—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is 18 years of age or younger and qualifies as a disabled individual under section 1614(a); <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382c">42 USC 1382c</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">with respect to whom there has been a determination by the State that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the individual requires a level of care provided in a hospital, skilled nursing facility, or intermediate care facility,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">it is appropriate to provide such care for the individual outside such an institution, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the estimated amount which would be expended for medical assistance for the individual for such care outside an institution is not greater than the estimated amount which would otherwise be expended for medical assistance for the individual within an appropriate institution; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">if the individual were in a medical institution, would be eligible to have a supplemental security income (or State supplemental) payment made with respect to him under title XVI, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
</quotedContent>
<p class="inline">shall be deemed, for purposes of this title only, to be an individual with respect to whom a supplemental security income payment, or State supplemental payment, respectively, is being paid under title XVI.”.</p>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p></sidenote> on October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">six-month moratorium on deregulation of skilled nursing and intermediate care facilities</heading>
<section class="firstIndent1 fontsize10">
<num value="135"><inline class="smallCaps">Sec</inline>. 135. </num>
<chapeau class="inline">The Secretary of Health and Human Services may not promulgate any change in the regulations prescribed under—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">subpart K of part 405 of subchapter B (relating to medicare conditions of participation of skilled nursing facilities),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">so much of subpart S of part 405 of subchapter B (relating to certification procedure for providers) as relates to certification of skilled nursing facilities, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">subparts C, D, and E of part 442 of subchapter C (relating to medicaid certification and requirements for skilled nursing and intermediate care facilities),</content>
</paragraph>
<continuation class="inline">of chapter IV of title 42 of the Code of Federal Regulations until the first day of the seventh calendar month beginning after the date of the enactment of this Act unless ordered to do so by a court of competent jurisdiction.</continuation>
</section>
</section>
<section>
<heading class="smallCaps centered">medicaid program in american samoa</heading>
<section class="firstIndent1 fontsize10">
<num value="136"><inline class="smallCaps">Sec</inline>. 136. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1101(a)(1) of the Social Security Act is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301</ref>.</p></sidenote> amended by inserting “<quotedText>and American Samoa</quotedText>” after “Such term when used in title XIX also includes the Northern Mariana Islands”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 1108(c) of such Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1308">42 USC 1308</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (3);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (4) and inserting in lieu thereof “<quotedText>, and</quotedText>”; and</content>
</paragraph>
<page identifier="/us/stat/96/376">96 STAT. 376</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">American Samoa shall not exceed $750,000.”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 1905(b)(2) of such Act is amended by striking out “<quotedText>and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> the Northern Mariana Islands</quotedText>” and inserting in lieu thereof “<quotedText>the Northern Mariana Islands, and American Samoa</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 1902 of such Act (as amended by section 132(c) of this<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> Act) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<content class="inline">Notwithstanding any other requirement of this title, the Secretary may waive or modify any requirement of this title with respect to the medical assistance program in American Samoa, other than a waiver of the Federal medical assistance percentage, the limitation in section 1108(c), or the requirement that payment<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1308">42 USC 1308</ref>.</p></sidenote> may be made for medical assistance only with respect to amounts expended by American Samoa for care and services described in paragraphs (1) through (18) of section 1905(a).”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301 note</ref>.</p></sidenote></content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The amendments made by this section shall become effective on October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">technical corrections from omnibus budget reconciliation act of 1981</heading>
<section class="firstIndent1 fontsize10">
<num value="137"><inline class="smallCaps">Sec</inline>. 137. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 2161(b) of the Ominbus Budget Reconciliation<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/803">95 Stat. 803</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> Act of 1981 is amended by striking out “<quotedText>Section 1902</quotedText>” and inserting in lieu thereof “<quotedText>Section 1903</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraphs (1) and (2) of section 2161(c) of such Act are each amended by striking out “<quotedText>section 1902</quotedText>” and inserting in lieu thereof in each instance “<quotedText>section 1903</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 2171(a)(3) of such Act is amended by striking out “<quotedText>by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> striking out paragraph (C)</quotedText>” and inserting in lieu thereof “<quotedText>by striking out ‘(C) if medical assistance’ and all that follows through the semicolon preceding ‘except that’</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 2181(b) of such Act is amended by inserting before the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/815">95 Stat. 815</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> period at the end thereof the following: “<quotedText>, except that, in the case of a State plan under title XIX of the Social Security Act which the Secretary determines requires State legislation in order to incorporate the provisions required to be included by this section into such State plan, the State plan shall not be regarded as failing to comply with the requirements of such title solely on the basis of its failure to include the provisions required to be included in such State plan by subsection (a)(2) of this section before the first day of the first calendar quarter beginning after the close of the first regular session of the State legislature that begins after the date of enactment of this Act, but the requirements previously set forth in paragraphs (1) through (3) of section 403(g) of the Social Security Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> (prior to its repeal by this section) shall apply under title XIX of such Act to such State on and after October 1, 1981, whether or not the provisions required to be included by this section in the State plan under title XIX have been incorporated into such State plan</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 2193(c)(3)(B) of such Act is amended by striking out “<quotedText>or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/826">95 Stat. 826</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320a-1">42 USC 1320a-1</ref>.</p></sidenote> X’ </quotedText>” and inserting in lieu thereof “<quotedText>or XIX’ </quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 501(b)(1)(D) of the Social Security Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/819">95 Stat. 819</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s701">42 USC 701</ref>.</p></sidenote> striking out “<quotedText>title IV</quotedText>” and inserting in lieu thereof “<quotedText>title VI</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 501(b)(2) of such Act is amended by striking out “<quotedText>section 624 of the Economic Opportunity Act of 1964</quotedText>” and inserting in lieu thereof “<quotedText>section 673(2) of the Omnibus Budget Reconciliation Act of 1981</quotedText>”.</content>
</paragraph>
<page identifier="/us/stat/96/377">96 STAT. 377</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 505(2)(B) of such Act is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/822">95 Stat. 822</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s705">42 USC 705</ref>.</p></sidenote> “<quotedText>502(b)(1)</quotedText>” and inserting in lieu thereof “<quotedText>501(b)(1)</quotedText>”. </content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 505(2)(D) of such Act is amended by striking out “<quotedText>the State imposes any charges</quotedText>” and inserting in lieu thereof “<quotedText>any charges are imposed</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 1134(4) of such Act is amended by striking out “<quotedText>scale</quotedText>” <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320b-4">42 USC 1320b-4</ref>.</p></sidenote> and inserting in lieu thereof “<quotedText>sale</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The heading of title XVI of such Act as such title applies in the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote> case of Puerto Rico, Guam, and the Virgin Islands is amended by striking out “<quotedText>, OR FOR SUCH AID FOR THE AGED</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Section 1902(a)(10)(A) of such Act is amended to read as follows: <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">for making medical assistance available, including at least the care and services listed in paragraphs (1) through (5) and (17) of section 1905(a), to— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">all individuals receiving aid or assistance under any plan of the State approved under title I, X, XIV, or XVI, or part A or part E of title IV (including pregnant women deemed by the State to be receiving such aid as authorized in section 406(g) and individuals considered by the State to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s606">42 USC 606</ref>.</p></sidenote> be receiving such aid as authorized under section 414(g)), or with respect to whom supplemental security income benefits are being paid under title XVI; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">at the option of the State, to any group or groups of individuals described in section 1905(a) (or, in the case of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> individuals described in section 1905(a)(i), to any reasonable categories of such individuals) who are not individuals described in clause (i) of this subparagraph but—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">who meet the income and resources requirements of the appropriate State plan described in clause (i) or the supplemental security income program (as the case may be),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">who would meet the income and resources requirements of the appropriate State plan described in clause (i) if their work-related child care costs were paid from their earnings rather than by a State agency as a service expenditure,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">who would be eligible to receive aid under the appropriate State plan described in clause (i) if coverage under such plan was as broad as allowed under Federal law,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">with respect to whom there is being paid, or who are eligible, or would be eligible if they were not in a medical institution, to have paid with respect to them, aid or assistance under the appropriate State plan described in clause (i), supplemental security income benefits under title XVI, or a State supplementary payment;</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="V">“(V) </num>
<content class="inline">who are in a medical institution, who meet the resource requirements of the appropriate State plan described in clause (i) or the supplemental security income program, and whose income does not exceed a separate income standard established by the State which is consistent with the limit established under section 1903(f)(4)(C), or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="VI">“(VI) </num>
<content class="inline">who would be eligible under the State plan under this title if they were in a medical institution, with respect to whom there has been a determination<page identifier="/us/stat/96/378">96 STAT. 378</page> that but for the provision of home or community-based services described in section 1915(c) they would require<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/809">95 Stat. 809</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396n">42 USC 1396n</ref>.</p></sidenote> the level of care provided in a hospital, skilled nursing facility or intermediate care facility the cost of which could be reimbursed under the State plan, and who will receive home or community-based services pursuant to a waiver granted by the Secretary under section 1915(c)”.</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="8">(8) </num>
<chapeau class="inline">Section 1902(a)(10)(C)(i) of such Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>and (II)</quotedText>” and inserting in lieu thereof “,<quotedText> (II)</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting before the semicolon at the end thereof “, and (III) the single standard to be employed in determining income and resource eligibility for all such groups, and the methodology to be employed in determining such eligibility, which shall be the same methodology which would be employed under the supplemental security income program in the case of groups consisting of aged, blind, or disabled individuals in a State in which such program is in effect, and which shall be the same methodology which would be employed under the appropriate State plan (described in subparagraph (A)(i)) to which such group is most closely categorically related in the case of other groups”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">Section 1902(a)(10)(C)(ii)(I) of such Act is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/807">95 Stat. 807</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> out “<quotedText>described in section 1905(a)(i)</quotedText>” and inserting in lieu thereof “under the age of 18 who (but for income and resources) would be eligible for medical assistance as an individual described in subparagraph (A)(i)”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Section 1902(b) of such Act is amended by striking out paragraph<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">Section 1903(g)(1) of such Act is amended by inserting “<quotedText>or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> which is a qualified health maintenance organization (as defined in section 131()(d) of the Public Health Service Act)</quotedText>” after “as defined in section 1876”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">Section 1903(g)(1)(A) of such Act is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/816">95 Stat. 816</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> “<quotedText>intermediate care facility services described in section 1905(d)</quotedText>” and inserting in lieu thereof “<quotedText>intermediate care facility services provided in an institution for the mentally retarded</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">Section 1903(k) of such Act is amended by striking out “<quotedText>section 1876</quotedText>” and inserting in lieu thereof “<quotedText>subsection (m) of this section</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="14">(14) </num>
<chapeau class="inline">Section 1903(m)(2)(A) of such Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/813">95 Stat. 813</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” before “(II)” in clause (iv) and inserting in lieu thereof “<quotedText>or</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>unforseen</quotedText>” in clause (vii) and inserting in lieu thereof “<quotedText>unforeseen</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="15">(15) </num>
<chapeau class="inline">Section 1903(s) of such Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/803">95 Stat. 803</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in paragraph (1)(A), by striking out “<quotedText>made before fiscal year 1981</quotedText>” and inserting in lieu thereof “<quotedText>made before fiscal year 1982</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in paragraph (1)(A), by striking out “<quotedText>without regard to payments under subsection (t) and</quotedText>” and inserting in lieu thereof “<quotedText>without regard to payments under subsections (a)(6) and (t), without regard to payments for claims relating to expenditures made for medical assistance for services received through a facility of the Indian Health Service, and</quotedText>”;</content>
</subparagraph>
<page identifier="/us/stat/96/379">96 STAT. 379</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">in paragraph (1)(C), by inserting “<quotedText>a program in operation under</quotedText>” before “a plan approved under this title”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<chapeau class="inline">in paragraph (3)(D)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>determines that</quotedText>” and inserting in lieu thereof “must determine that”;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out “<quotedText>most recent calendar year</quotedText>” and inserting in lieu thereof “most recent year (which shall consist of a 12-month period determined by the Secretary for this purpose)”;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">by striking out “<quotedText>2 or 3 calendar year period</quotedText>” and inserting in lieu thereof “<quotedText>2- or 3-year period</quotedText>”; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">by striking out “<quotedText>calendar</quotedText>” each place it appears;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">in paragraph (4)(B), by inserting “<quotedText>and paragraph (3)(D)</quotedText>” after “<quotedText>subparagraph (A)</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">(F) </num>
<content class="inline">in paragraph (5)(A)(i), by inserting “(including amounts saved, to the extent such amounts can be documented to the satisfaction of the Secretary, by reason of the suspension or termination of a provider or other person for fraud or abuse, but only during the period of such suspension or termination or, if shorter, the 1-year period beginning on the date of such termination or suspension)” after “recovered or diverted”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="16">(16) </num>
<chapeau class="inline">Section 1903(t) of such Act (as added by section 2161(b) of the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/803">95 Stat. 803</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> Omnibus Budget Reconciliation Act of 1981 as amended by subsection (a) of this section) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in paragraphs (1)(A) and (2)(A), by striking out “<quotedText>other than interest paid under subsection (d)(5)</quotedText>” each place it appears and inserting in lieu thereof in each instance “<quotedText>other than payments under subsection (a)(6), interest paid under subsection (d)(5), and payments for claims relating to expenditures made for medical assistance for services received through a facility of the Indian Health Service</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in paragraph (1)(B), by striking out “<quotedText>between September 1982 and September 1983</quotedText>” and inserting in lieu thereof “<quotedText>for the 12-month period ending on September 30, 1983</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">in paragraph (1)(C), by striking out “<quotedText>between September 1982 and September 1984</quotedText>” and inserting in lieu thereof “<quotedText>for the 24-month period ending on September 30, 1984</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">in subparagraphs (B) and (C) of paragraph (1), by striking out “<quotedText>consumer price index for all urban consumers (published by the Bureau of Labor Statistics)</quotedText>” each place it appears and inserting in lieu thereof in each instance “<quotedText>Consumer Price Index for all urban consumers (U.S. city average) published by the Bureau of Labor Statistics</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">by amending paragraph (3) to read as follows:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<num value="3">“(3) </num>
<content class="inline">Only for the purpose of computing under this subsection the Federal share of expenditures for a State for fiscal years 1982, 1983, and 1984 (in the case of the payment which may be made for the first quarter of fiscal years 1983, 1984, and 1985, respectively), the Federal medical assistance percentage for fiscal years 1982, 1983, and 1984 shall be the Federal medical assistance percentage for States in effect for fiscal year 1981, disregarding any change in such percentage after fiscal year 1981.”.</content>
</quotedContent>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="17">(17) </num>
<content class="inline">Section 1905(a)(i) of such Act is amended by striking out “<quotedText>or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/808">95 Stat. 808</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> any reasonable category of such individuals,</quotedText>”. </content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="18">(18) </num>
<content class="inline">Section 1905(a) of such Act is amended by striking out “<quotedText>or</quotedText>” at the end of clause (vi), inserting “<quotedText>or</quotedText>” at the end of clause (vii), and inserting after clause (vii) the following:
<page identifier="/us/stat/96/380">96 STAT. 380</page>
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="viii">“(viii) </num>
<content class="inline">pregnant women,”.</content>
</clause>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="19">(19)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Section 1915(b) of such Act is amended by striking out “<quotedText>and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/809">95 Stat. 809</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396n">42 USC 1396n</ref>.</p></sidenote> section 1903(m)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The amendment made by subparagraph (A) shall not apply<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396n">42 USC 1396n note</ref>.</p></sidenote> with respect to any waiver if such waiver was granted, and the arrangement covered by the waiver was in place, prior to August 10, 1982.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="20">(20) </num>
<chapeau class="inline">Section 1915(b)(1) of such Act is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>primary care</quotedText>” before “case-management system”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>primary care services</quotedText>” and inserting in lieu thereof “<quotedText>medical care services</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="21">(21) </num>
<content class="inline">Section 1915(c)(1) of such Act is amended by inserting “<quotedText>payment for part or all of the cost of</quotedText>” after “may include as ‘medical assistance’ under such plan”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="22">(22) </num>
<content class="inline">Section 1915(c)(2)(B) of such Act is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the State will provide, with respect to individuals who—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">are entitled to medical assistance for skilled nursing facility or intermediate care facility services under the State plan,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">may require such services, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">may be eligible for such home or community-based care under such waiver,</content>
</clause>
<continuation class="inline">for an evaluation of the need for such services;”.</continuation>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="23">(23) </num>
<chapeau class="inline">Section 1915(c)(3) of such Act is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>subsection (a)(1)</quotedText>” and inserting in lieu thereof “<quotedText>section 1902(a)(1)</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>subsection (a)(10) of section 1902</quotedText>” and inserting in lieu thereof “<quotedText>section 1902(a)(10)</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="24">(24) </num>
<content class="inline">Section 1915(c)(4) of such Act is amended by striking out “<quotedText>this section</quotedText>” and inserting in lieu thereof “<quotedText>this subsection</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="25">(25) </num>
<content class="inline">Section 1915(f) of such Act is amended by inserting “<quotedText>approval of</quotedText>” before “a proposed State plan”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="26">(26) </num>
<content class="inline">Subsection (a) of section 1128A of such Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/789">95 Stat. 789</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320a-7a">42 USC 1320a-7a</ref>.</p></sidenote> striking out all that precedes “shall be subject” and inserting in lieu thereof the following:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">Any person (including an organization, agency, or other entity) that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">presents or causes to be presented to an officer, employee, or agent of the United States, or of any department or agency thereof, or of any State agency (as defined in subsection (h)(1)), a claim (as defined in subsection (h)(2)) that the Secretary determines is for a medical or other item or service—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that the person knows or has reason to know was not provided as claimed, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">payment for which may not be made under the program under which such claim was made, pursuant to a determination by the Secretary under section 1128, 1160(b),<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320a-7/1820C-9/1395y">42 USC 1320a-7, 1820C-9, 1395y</ref>.</p></sidenote> or 1862(d), or pursuant to a determination by the Secretary under section 1866(b)(2) with respect to which the Secretary has initiated termination proceedings; or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">presents or causes to be presented to any person a request for payment which is in violation of the terms of (A) an assignment under section 1842(b)(3)(B)(ii), or (B) an agreement with a<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395u">42 USC 1395u</ref>.</p></sidenote> State agency not to charge a person for an item or service in excess of the amount permitted to be charged,”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/381">96 STAT. 381</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="27">(27) </num>
<content class="inline">Section 1903(s)(5)(B) of such Act is amended by inserting “<quotedText>or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/803">95 Stat. 803</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> quarters</quotedText>” after “carried forward to the following quarter”. </content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 914(b)(2)(A) of the Omnibus Reconciliation Act of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1896a">42 USC 1896a note</ref>.</p></sidenote> 1980 is amended by striking out “<quotedText>medical assistance</quotedText>” and all that follows and inserting in lieu thereof “cost reporting periods, beginning on or after April 1, 1981, of an entity providing services under a State plan approved under title XIX of the Social Security Act.”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 914(c)(2) of the Omnibus Reconciliation Act of 1980 is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s705">42 USC 705 note</ref>.</p></sidenote> amended by striking out “<quotedText>services provided</quotedText>” and all that follows and inserting in lieu thereof “<quotedText>cost reporting periods, beginning on or after April 1, 1981, of an entity providing services under a State plan approved under title V of the Social Security Act.</quotedText>”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s701">42 USC 701</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as otherwise provided in this section, any amendment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/357">95 Stat. 357</ref>.</p></sidenote> to the Omnibus Budget Reconciliation Act of 1981 made by this section shall be effective as if it had been originally included in the provision of the Omnibus Budget Reconciliation Act of 1981 to which such amendment relates.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Except as otherwise provided in this section, any amendment to the Social Security Act made by the preceding provisions of this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1305">42 USC 1305</ref>.</p></sidenote> section shall be effective as if it had been originally included as a part of that provision of the Social Security Act to which it relates, as such provision of the Social Security Act was amended by the Omnibus Budget Reconciliation Act of 1981.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 1902(a) of the Social Security Act is amended in the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/815">95 Stat. 815</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> matter following paragraph (44) by inserting “<quotedText>, (26)</quotedText>” after “<quotedText>(9)(A)</quotedText>”. </content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">Section 1905(h)(1)(C) of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396d">42 USC 1396d</ref>.</p></sidenote> redesignating clauses (i) and (ii) as subclauses (I) and (II) respectively, and by redesignating clauses (A) and (B) as clauses (i) and (ii) respectively.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<content class="inline">Effective October 1, 1982, section 1903(f)(3) of the Social Security<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> Act is amended by striking out “<quotedText>(without regard to section 408)</quotedText>”.</content>
</subsection>
</section>
</section>
</subtitle>
<subtitle>
<num value="C">Subtitle C—</num>
<heading class="inline">Utilization and Quality Control Peer Review</heading>
<sidenote><p class="firstIndent0 fontsize8">Peer Review Improvement Act of 1982.</p></sidenote>
<section>
<heading class="smallCaps centered">short title of subtitle</heading>
<section class="firstIndent1 fontsize10">
<num value="141"><inline class="smallCaps">Sec</inline>. 141. </num>
<content class="inline">This subtitle may be cited as the “Peer Review Improvement<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1305">42 USC 1305 note</ref>.</p></sidenote> Act of 1982”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">requirement for secretary to enter into contracts</heading>
<section class="firstIndent1 fontsize10">
<num value="142"><inline class="smallCaps">Sec</inline>. 142. </num>
<content class="inline">Section 1862 of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<content class="inline">The Secretary shall, in making the determinations under paragraphs (1) and (9) of subsection (a), and for the purposes of promoting the effective, efficient, and economical delivery of health care services, and of promoting the quality of services of the type for which payment may be made under this title, enter into contracts with utilization and quality control peer review organizations pursuant to part B of title XI of this Act.”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c</ref>.</p></sidenote></content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<page identifier="/us/stat/96/382">96 STAT. 382</page>
<section>
<heading class="smallCaps centered">establishment of utilization and quality control peer review program</heading>
<section class="firstIndent1 fontsize10">
<num value="143"><inline class="smallCaps">Sec</inline>. 143. </num>
<content class="inline">Part B of title XI of the Social Security Act is amended to read as follows:
<quotedContent>
<part>
<num value="C">“<b>PART B</b>—</num>
<heading class="inline"><b>PEER REVIEW OF THE UTILIZATION AND QUALITY OF HEALTH CARE SERVICES</b></heading>
<section>
<heading class="smallCaps centered">“purpose</heading>
<section class="firstIndent1 fontsize10">
<num value="1151">“<inline class="smallCaps">Sec</inline>. 1151. </num>
<content class="inline">The purpose of this part is to establish the contracting<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c</ref>.</p></sidenote> process which the Secretary must follow pursuant to the requirements of section 1862(g) of this Act, including the definition of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> utilization and quality control peer review organizations with which the Secretary shall contract, the functions such peer review organizations are to perform, the confidentiality of medical records, and related administrative matters to facilitate the carrying out of the purposes of this part.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">“definition of utilization and quality control peer review organization</heading>
<section class="firstIndent1 fontsize10">
<num value="1152">“<inline class="smallCaps">Sec</inline>. 1152. </num>
<chapeau class="inline">The term ‘utilization and quality control peer review<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-1">42 USC 1320C-1</ref></p></sidenote> organization’ means an entity which—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">is composed of a substantial number of the licensed doctors of medicine and osteopathy engaged in the practice of medicine or surgery in the area and who are representative of the practicing physicians in the area, designated by the Secretary under section 1153, with respect to which the entity shall perform services under this part, or (B) has available to it, by arrangement or otherwise, the services of a sufficient number of licensed doctors of medicine or osteopathy engaged in the practice of medicine or surgery in such area to assure that adequate peer review of the services provided by the various medical specialties and subspecialties can be assured; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is able, in the judgment of the Secretary, to perform review functions required under section 1154 in a manner consistent with the efficient and effective administration of this part and to perform reviews of the pattern of quality of care in an area of medical practice where actual performance is measured against objective criteria which define acceptable and adequate practice.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">“contracts with utilization and quality control peer review organizations</heading>
<section class="firstIndent1 fontsize10">
<num value="1153">“<inline class="smallCaps">Sec</inline>. 1153. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary shall establish throughout the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-2">42 USC 1320C-2</ref>.</p></sidenote> United States geographic areas with respect to which contracts under this part will be made. In establishing such areas, the Secretary shall use the same areas as established under section 1152 of this Act as in effect immediately prior to the date of the enactment of the Peer Review Improvement Act of 1982, but subject to the provisions of paragraph (2).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">As soon as practicable after the date of the enactment of the Peer Review Improvement Act of 1982, the Secretary shall consoli-<page identifier="/us/stat/96/383">96 STAT. 383</page>date such geographic areas, taking into account the following criteria:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Each State shall generally be designated as a geographic area for purposes of paragraph (1).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary shall establish local or regional areas rather than State areas only where the volume of review activity or other relevant factors (as determined by the Secretary) warrant such an establishment, and the Secretary determines that review activity can be carried out with equal or greater efficiency by establishing such local or regional areas. In applying this subparagraph the Secretary shall take into account the number of hospital admissions within each State for which payment may be made under title XVIII or a State plan <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> approved under title XIX, with any State having fewer than 180,000 such admissions annually being established as a single statewide area, and no local or regional area being established which has fewer than 60,000 total hospital admissions (including public and private pay patients) under review annually, unless the Secretary determines that other relevant factors warrant otherwise.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">No local or regional area shall be designated which is not a self-contained medical service area, having a full spectrum of services, including medical specialists’ services.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary shall enter into a contract with a utilization and quality control peer review organization for each area established under subsection (a) if a qualified organization is available in such area and such organization and the Secretary have negotiated a proposed contract which the Secretary determines will be carried out by such organization in a manner consistent with the efficient and effective administration of this part. If more than one such qualified organization meets the requirements of the preceding sentence, priority shall be given to any such organization which is described in section 1152(1)(A).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">During the first twelve months in which the Secretary is entering into contracts under this section, the Secretary shall not enter into a contract under this part with any entity which is, or is affiliated with (through management, ownership, or common control), an entity which directly or indirectly makes payments to any practitioner or provider whose health care services are reviewed by such entity or would be reviewed by such entity if it entered into a contract with the Secretary under this part.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">If, after the expiration of the twelve-month period referred to in subparagraph (A), the Secretary determines that there is no other entity available for an area with which the Secretary can enter into a contract under this part, the Secretary may then enter into a contract under this part with an entity described in subparagraph (A) for such area if such entity otherwise meets the requirements of this part.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The Secretary shall not enter into a contract under this part with any entity which is, or is affiliated with (through management, ownership, or common control), a health care facility, or association of such facilities, within the area served by such entity or which would be served by such entity if it entered into a contract with the Secretary under this part.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">Each contract with an organization under this section shall provide that—</chapeau>
<page identifier="/us/stat/96/384">96 STAT. 384</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the organization shall perform the functions set forth in section 1154(a), or may subcontract for the performance of all or some of such functions (and for purposes of paragraphs (2) and (3) of subsection (b), a subcontract under this paragraph shall not constitute an affiliation with the subcontractor);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the Secretary shall have the right to evaluate the quality and effectiveness of the organization in carrying out the functions specified in the contract;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the contract shall be for an initial term of two years and shall be renewable on a biennial basis thereafter;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">if the Secretary intends not to renew a contract, he shall notify the organization of his decision at least 90 days prior to the expiration of the contract term, and shall provide the organization an opportunity to present data, interpretations of data, and other information pertinent to its performance under the contract, which shall be reviewed in a timely manner by the Secretary;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">the organization may terminate the contract upon 90 days notice to the Secretary;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<chapeau class="inline">the Secretary may terminate the contract prior to the expiration of the contract term upon 90 days notice to the organization if the Secretary determines that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the organization does not substantially meet the requirements of section 1152; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the organization has failed substantially to carry out the contract or is carrying out the contract in a manner inconsistent with the efficient and effective administration of this part, but only after such organization has had an opportunity to submit data and have such data reviewed by the panel established under subsection (d);</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">the Secretary shall include in the contract negotiated objectives against which the organization’s performance will be judged, and negotiated specifications for use of regional norms, or modifications thereof based on national norms, for performing review functions under the contract; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">reimbursement shall be made to the organization in accordance with the terms of the contract.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Prior to making any termination under subsection (c)(5)(B), the Secretary must provide the organization with an opportunity to provide data, interpretations of data, and other information pertinent to its performance under the contract. Such data and other information shall be reviewed in a timely manner by a panel appointed by the Secretary, and the panel shall submit a report of its findings to the Secretary in a timely manner. The Secretary shall make a copy of the report available to the organization.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The Secretary may accept or not accept the findings of the panel. After the panel has submitted a report with respect to an organization, the Secretary may, with the concurrence of the organization, amend the contract to modify the scope of the functions to be carried out by the organization, or in any other manner. The Secretary may terminate a contract under the authority of subsection (c)(5)(C) upon 90 days notice after the panel has submitted a report, or earlier if the organization so agrees.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">A panel appointed by the Secretary under this subsection shall consist of not more than five individuals, each of whom shall be a member of a utilization and quality control peer review organization having a contract with the Secretary under this part. While<page identifier="/us/stat/96/385">96 STAT. 385</page> serving on such panel individuals shall be paid at a per diem rate not to exceed the current per diem equivalent at the time that service on the panel is rendered for grade GS-18 under section 5332 of title 5, United States Code. Appointments shall be made without regard to title 5, United States Code.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">Contracting authority of the Secretary under this section may be carried out without regard to any provision of law relating to the making, performance, amendment, or modification of contracts of the United States as the Secretary may determine to be inconsistent with the purposes of this part. The Secretary may use different contracting methods with respect to different geographical areas.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">Any determination by the Secretary to terminate or not to renew a contract under this section shall not be subject to judicial review.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“functions of peer review organizations</heading>
<section class="firstIndent1 fontsize10">
<num value="1154">“<inline class="smallCaps">Sec</inline>. 1154. </num>
<subsection class="inline">
<num value="b">(a) </num>
<chapeau class="inline">Any utilization and quality control peer review <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-3">42 USC 1320c-3</ref>.</p></sidenote> organization entering into a contract with the Secretary under this part must perform the following functions:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">The organization shall review some or all of the professional activities in the area, subject to the terms of the contract, of physicians and other health care practitioners and institutional and noninstitutional providers of health care services in the provision of health care services and items for which payment may be made (in whole or in part) under title XVIII for <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> the purpose of determining whether—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such services and items are or were reasonable and medically necessary or otherwise allowable under section 1862(a)(1);</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the quality of such services meets professionally recognized standards of health care; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">in case such services and items are proposed to be provided in a hospital or other health care facility on an inpatient basis, such services and items could, consistent with the provision of appropriate medical care, be effectively provided more economically on an outpatient basis or in an inpatient health care facility of a different type.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The organization shall determine, on the basis of the review carried out under subparagraphs (A) and (C) of paragraph (1), whether payment shall be made for services under title XVIII. Such determination shall constitute the conclusive determination on those issues for purposes of payment under title XVIII, except that payment may be made if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such payment is allowed by reason of section 1879;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of inpatient hospital services or posthospital extended care services, the peer review organization determines that additional time is required in order to arrange for postdischarge care, but payment may be continued under this subparagraph for not more than two days, buy only in the case where the provider of such services did not know and could not reasonably have been expected to know (as determined under section 1879) that payment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395pp">42 USC 1395pp</ref>.</p></sidenote> would not otherwise be made for such services under title XVIII prior to notification by the organization under paragraph (3);</content>
</subparagraph>
<page identifier="/us/stat/96/386">96 STAT. 386</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">such determination is changed as the result of any hearing or review of the determination under section 1155; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">such payment is authorized under section 1861(v)(1)(G).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395x">42 USC 1395x</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Whenever the organization makes a determination that any health care services or items furnished or to be furnished to a patient by any practitioner or provider are disapproved, the organization shall promptly notify such practitioner or provider, such patient, and the agency or organization responsible for the payment of claims under title XVIII of this Act. In the case of practitioners and providers of services, the organization shall provide an opportunity for discussion and review of the determination.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The organization shall, after consultation with the Secretary, determine the types and kinds of cases (whether by type of health care or diagnosis involved, or whether in terms of other relevant criteria relating to the provision of health care services) with respect to which such organization will, in order to most effectively carry out the purposes of this part, exercise review authority under the contract. The organization shall notify the Secretary periodically with respect to such determinations.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The organization shall consult with nurses and other professional health care practitioners (other than physicians described in section 1861(r)(1)) and with representatives of institutional and noninstitutional providers of health care services, with respect to the organization’s responsibility for the review under paragraph (1) of the professional activities of such practitioners and providers.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<chapeau class="inline">The organization shall, consistent with the provisions of its contract under this part, apply professionally developed norms of care, diagnosis, and treatment based upon typical patterns of practice within the geographic area served by the organization as principal points of evaluation and review, taking into consideration national norms where appropriate. Such norms with respect to treatment for particular illnesses or health conditions shall include—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the types and extent of the health care services which, taking into account differing, but acceptable, modes of treatment and methods of organizing and delivering care, are considered within the range of appropriate diagnosis and treatment of such illness or health condition, consistent with professionally recognized and accepted patterns of care; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the type of health care facility which is considered, consistent with such standards, to be the type in which health care services which are medically appropriate for such illness or condition can most economically be provided.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<chapeau class="inline">The organization, to the extent necessary and appropriate to the performance of the contract, shall—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">make arrangements to utilize the services of persons who are practitioners of, or specialists in, the various areas of medicine (including dentistry), or other types of health care, which persons shall, to the maximum extent practicable, be individuals engaged in the practice of their profession within the area served by such organization;</content>
</subparagraph>
<page identifier="/us/stat/96/387">96 STAT. 387</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">undertake such professional inquiries either before or after, or both before and after, the provision of services with respect to which such organization has a responsibility for review which in the judgment of such organization will facilitate its activities;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">examine the pertinent records of any practitioner or provider of health care services providing services with respect to which such organization has a responsibility for review under paragraph (1); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">inspect the facilities in which care is rendered or services are provided (which are located in such area) of any practitioner or provider of health care services providing services with respect to which such organization has a responsibility for review under paragraph (1).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">The organization shall perform such duties and functions and assume such responsibilities and comply with such other requirements as may be required by this part or under regulations of the Secretary promulgated to carry out the provisions of this part.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<content class="inline">The organization shall collect such information relevant to its functions, and keep and maintain such records, in such form as the Secretary may require to carry out the purposes of this part, and shall permit access to and use of any such information and records as the Secretary may require for such purposes, subject to the provisions of section 1160. <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 391.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<chapeau class="inline">The organization shall coordinate activities, including information exchanges, which are consistent with economical and efficient operation of programs among appropriate public and private agencies or organizations including—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">agencies under contract pursuant to sections 1816 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395h/1395u">42 USC 1395h, 1395u</ref>.</p></sidenote> and 1842 of this Act;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">other peer review organizations having contracts under this part; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">other public or private review organizations as may be appropriate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">“(11) </num>
<content class="inline">The organization shall make available its facilities and resources for contracting with private and public entities paying for health care in its area for review, as feasible and appropriate, of services reimbursed by such entities.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">No physician shall be permitted to review—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">health care services provided to a patient if he was directly responsible for providing such services; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">health care services provided in or by an institution, organization, or agency, if he or any member of his family has, directly or indirectly, a significant financial interest in such institution, organization, or agency.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">For purposes of this subsection, a physician’s family includes only his spouse (other than a spouse who is legally separated from him under a decree of divorce or separate maintenance), children (including legally adopted children), grandchildren, parents, and grandparents.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">No utilization and quality control peer review organization shall utilize the services of any individual who is not a duly licensed doctor of medicine, osteopathy, or dentistry to make final determinations of denial decisions in accordance with its duties and functions under this part with respect to the professional conduct of any other duly licensed doctor of medicine, osteopathy, or dentistry, or<page identifier="/us/stat/96/388">96 STAT. 388</page> any act performed by any duly licensed doctor of medicine, osteopathy, or dentistry in the exercise of his profession.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“right to hearing and judicial review</heading>
<section class="firstIndent1 fontsize10">
<num value="1155">“<inline class="smallCaps">Sec</inline>. 1155. </num>
<content class="inline">Any beneficiary who is entitled to benefits under title<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-4">42 USC 1320C-4</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> XVIII, and any practitioner or provider, who is dissatisfied with a determination made by a contracting peer review organization in conducting its review responsibilities under this part, shall be entitled to a reconsideration of such determination by the reviewing organization. Where the reconsideration is adverse to the beneficiary and where the matter in controversy is $200 or more, such beneficiary shall be entitled to a hearing by the Secretary (to the same extent as is provided in section 205(b)), and, where the amount<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s405">42 USC 405</ref>.</p></sidenote> in controversy is $2,000 or more, to judicial review of the Secretary’s final decision.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">“obligations of health care practitioners and providers of health care services; sanctions and penalties; hearings and review</heading>
<section class="firstIndent1 fontsize10">
<num value="1156">“<inline class="smallCaps">Sec</inline>. 1156. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">It shall be the obligation of any health care<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-5">42 USC 1320C-5</ref>.</p></sidenote> practitioner and any other person (including a hospital or other health care facility, organization, or agency) who provides health care services for which payment may be made (in whole or in part) under title XVIII, to assure, to the extent of his authority that services or items ordered or provided by such practitioner or person to beneficiaries and recipients under such title—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">will be provided economically and only when, and to the extent, medically necessary;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">will be of a quality which meets professionally recognized standards of health care; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">will be supported by evidence of medical necessity and quality in such form and fashion and at such time as may reasonably be required by a reviewing peer review organization in the exercise of its duties and responsibilities.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">If after reasonable notice and opportunity for discussion with the practitioner or person concerned, any organization having a contract with the Secretary under this part determines that such practitioner or person has—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">failed in a substantial number of cases substantially to comply with any obligation imposed on him under subsection (a), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">grossly and flagrantly violated any such obligation in one or more instances,</content>
</subparagraph>
<continuation class="inline">such organization shall submit a report and recommendations to the Secretary. If the Secretary agrees with such determination, and determines that such practitioner or person, in providing health care services over which such organization has review responsibility and for which payment (in whole or in part) may be made under title XVIII, has demonstrated an unwillingness or a lack of ability substantially to comply with such obligations, the Secretary (in addition to any other sanction provided under law) may exclude (permanently or for such period as the Secretary may prescribe) such practitioner or person from eligibility to provide such services on a reimbursable basis. If the Secretary fails to act upon the recommendations submitted to him by such organization within 120<page identifier="/us/stat/96/389">96 STAT. 389</page> days after such submission, such practitioner or person shall be excluded from eligibility to provide services on a reimbursable basis until such time as the Secretary determines otherwise.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">A determination made by the Secretary under this subsection to exclude a practitioner or person shall be effective at such time and upon such reasonable notice to the public and to the practitioner or person furnishing the services involved as may be specified in regulations. Such determination shall be effective with respect to services furnished to an individual on or after the effective date of such determination (except that in the case of institutional health care services such determination shall be effective in the manner provided in title XVIII with respect to terminations of provider agreements), and shall remain in effect until the Secretary finds and gives reasonable notice to the public that the basis for such determination has been removed and that there is reasonable assurance that it will not recur.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">In lieu of the sanction authorized by paragraph (1), the Secretary may require that (as a condition to the continued eligibility of such practitioner or person to provide such health care services on a reimbursable basis) such practitioner or person pays to the United States, in case such acts or conduct involved the provision or ordering by such practitioner or person of health care services which were medically improper or unnecessary, an amount not in excess of the actual or estimated cost of the medically improper or unnecessary services so provided. Such amount may be deducted from any sums owing by the United States (or any instrumentality thereof) to the practitioner or person from whom such amount is claimed.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Any practitioner or person furnishing services described in paragraph (1) who is dissatisfied with a determination made by the Secretary under this subsection shall be entitled to reasonable notice and opportunity for a hearing thereon by the Secretary to the same extent as is provided in section 205(b), and to judicial review of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s405">42 USC 405</ref>.</p></sidenote> the Secretary’s final decision after such hearing as is provided in section 205(g).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">It shall be the duty of each utilization and quality control peer review organization to use such authority or influence it may possess as a professional organization, and to enlist the support of any other professional or governmental organization having influence or authority over health care practitioners and any other person (including a hospital or other health care facility, organization, or agency) providing health care services in the area served by such review organization, in assuring that each practitioner or person (referred to in subsection (a)) providing health care services in such area shall comply with all obligations imposed on him under subsection (a).</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“limitation on liability</heading>
<section class="firstIndent1 fontsize10">
<num value="1157">“<inline class="smallCaps">Sec</inline>. 1157. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Notwithstanding any other provision of law, no <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-6">42 USC 1320c-6</ref>.</p></sidenote> person providing information to any organization having a contract with the Secretary under this part shall be held, by reason of having provided such information, to have violated any criminal law, or to be civilly liable under any law of the United States or of any State (or political subdivision thereof) unless—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">such information is unrelated to the performance of the contract of such organization; or</content>
</paragraph>
<page identifier="/us/stat/96/390">96 STAT. 390</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">such information is false and the person providing it knew, or had reason to believe, that such information was false.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">No person who is employed by, or who has a fiduciary relationship with, any such organization or who furnishes professional services to such organization, shall be held by reason of the performance by him of any duty, function, or activity required or authorized pursuant to this part or to a valid contract entered into under this part, to have violated any criminal law, or to be civilly liable under any law of the United States or of any State (or political subdivision thereof) provided he has exercised due care.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">No doctor of medicine or osteopathy and no provider (including directors, trustees, employees, or officials thereof) of health care services shall be civilly liable to any person under any law of the United States or of any State (or political subdivision thereof) on account of any action taken by him in compliance with or reliance upon professionally developed norms of care and treatment applied by an organization under contract pursuant to section 1153 operating in the area where such doctor of medicine or osteopathy or provider took such action; but only if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">he takes such action in the exercise of his profession as a doctor of medicine or osteopathy or in the exercise of his functions as a provider of health care services; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">he exercised due care in all professional conduct taken or directed by him and reasonably related to, and resulting from, the actions taken in compliance with or reliance upon such professionally accepted norms of care and treatment.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">The Secretary shall make payment to an organization under contract with him pursuant to this part, or to any member or employee thereof, or to any person who furnishes legal counsel or services to such organization, in an amount equal to the reasonable amount of the expenses incurred, as determined by the Secretary, in connection with the defense of any suit, action, or proceeding brought against such organization, member, or employee related to the performance of any duty or function under such contract by such organization, member, or employee.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“application of this part to certain state programs receiving federal financial assistance</heading>
<section class="firstIndent1 fontsize10">
<num value="1158">“<inline class="smallCaps">Sec</inline>. 1158. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">A State plan approved under title XIX of this Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-7">42 USC 1320c-7</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396">42 USC 1396</ref>.</p></sidenote> may provide that the functions specified in section 1154 may be performed in an area by contract with a utilization and quality control peer review organization that has entered into a contract with the Secretary in accordance with the provisions of section 1862(g).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">In the event a State enters into a contract in accordance with subsection (a), the Federal share of the expenditures made to the contracting organization for its costs in the performance of its functions under the State plan shall be 75 percent (as provided in section 1903(a)(3)(C)).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote></content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“authorization for use of certain funds to administer the provisions of this part</heading>
<section class="firstIndent1 fontsize10">
<num value="1159">“<inline class="smallCaps">Sec</inline>. 1159. </num>
<chapeau class="inline">Expenses incurred in the administration of the contracts<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-8">42 USC 1320c-8</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> described in section 1862(g) shall be payable from—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">funds in the Federal Hospital Insurance Trust Fund; and</content>
</paragraph>
<page identifier="/us/stat/96/391">96 STAT. 391</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">funds in the Federal Supplementary Medical Insurance Trust Fund,</content>
</paragraph>
<continuation class="inline">in such amounts from each of such Trust Funds as the Secretary shall deem to be fair and equitable after taking into consideration the expenses attributable to the administration of this part with respect to each of such programs. The Secretary shall make such transfers of moneys between such Trust Funds as may be appropriate to settle accounts between them in cases where expenses properly payable from one such Trust Fund have been paid from the other such Trust Fund.</continuation>
</section>
</section>
<section>
<heading class="smallCaps centered">“prohibition against disclosure of information</heading>
<section class="firstIndent1 fontsize10">
<num value="1160">“<inline class="smallCaps">Sec</inline>. 1160. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">An organization, in carrying out its functions under <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-9">42 USC 1320c-9</ref>.</p></sidenote> a contract entered into under this part, shall not be a Federal agency for purposes of the provisions of section 552 of title 5, United States Code (commonly referred to as the Freedom of Information Act). Any data or information acquired by any such organization in the exercise of its duties and functions shall be held in confidence and shall not be disclosed to any person except—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">to the extent that may be necessary to carry out the purposes of this part,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">in such cases and under such circumstances as the Secretary shall by regulations provide to assure adequate protection of the rights and interests of patients, health care practitioners, or providers of health care, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">in accordance with subsection (b).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">An organization having a contract with the Secretary under this part shall provide in accordance with procedures and safeguards established by the Secretary, data and information—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">which may identify specific providers or practitioners as may be necessary—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to assist Federal and State agencies recognized by the Secretary as having responsibility for identifying and investigating cases or patterns of fraud or abuse, which data and information shall be provided by the peer review organization to any such agency at the request of such agency relating to a specific case or pattern;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">to assist appropriate Federal and State agencies recognized by the Secretary as having responsibility for identifying cases or patterns involving risks to the public health, which data and information shall be provided by the peer review organization to any such agency—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">at the discretion of the peer review organization, at the request of such agency relating to a specific case or pattern with respect to which such agency has made a finding, or has a reasonable belief, that there may be a substantial risk to the public health, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">upon a finding by, or the reasonable belief of, the peer review organization that there may be a substantial risk to the public health; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">to assist appropriate State agencies recognized by the Secretary as having responsibility for licensing or certification of providers or practitioners, which data and information shall be provided by the peer review organization to any such agency at the request of such agency relating to a specific case, but only to the extent that such data and<page identifier="/us/stat/96/392">96 STAT. 392</page> information is required by the agency in carrying out a function which is within the jurisdiction of such agency under State law; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">to assist the Secretary, and such Federal and State agencies recognized by the Secretary as having health planning or related responsibilities under Federal or State law (including health systems agencies and State health planning and development agencies), in carrying out appropriate health care planning and related activities, which data and information shall be provided in such format and manner as may be prescribed by the Secretary or agreed upon by the responsible Federal and State agencies and such organization, and shall be in the form of aggregate statistical data (without explicitly identifying any individual) on a geographic, institutional, or other basis reflecting the volume and frequency of services furnished, as well as the demographic characteristics of the population subject to review by such organization.</content>
</paragraph>
<continuation class="inline">The penalty provided in subsection (c) shall not apply to the disclosure of any information received under this subsection, except that such penalty shall apply to the disclosure (by the agency receiving such information) of any such information described in paragraph (1) unless such disclosure is made in a judicial, administrative, or other formal legal proceeding resulting from an investigation conducted by the agency receiving the information. An organization may require payment of a reasonable fee for providing information under this subsection in response to a request for such information.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">It shall be unlawful for any person to disclose any such information described in subsection (a) other than for the purposes provided in subsections (a) and (b), and any person violating the provisions of this section shall, upon conviction, be fined not more than $1,000, and imprisoned for not more than 6 months, or both, and shall be required to pay the costs of prosecution.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">No patient record in the possession of an organization having a contract with the Secretary under this part shall be subject to subpena or discovery proceedings in a civil action.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">“annual reports</heading>
<section class="firstIndent1 fontsize10">
<num value="1161">“<inline class="smallCaps">Sec</inline>. 1161. </num>
<chapeau class="inline">The Secretary shall submit to the Congress not later<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-10">42 USC 1320C-10</ref>.</p></sidenote> than April 1 of each year, a full and complete report on the administration, impact, and cost of the program under this part during the preceding fiscal year, including data and information on—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the number, status, and service areas of all utilization and quality control peer review organizations participating in the program;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the number of health care institutions and practitioners whose services are subject to review by such organizations, and the number of beneficiaries and recipients who received services subject to such review during such year;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the various methods of reimbursement utilized in contracts under this part, and the relative efficiency of each such method of reimbursement;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">the imposition of penalties and sanctions under this title for violations of law and for failure to comply with the obligations imposed by this part;</content>
</paragraph>
<page identifier="/us/stat/96/393">96 STAT. 393</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">the total costs incurred under titles XVIII and XIX of this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395/1396">42 USC 1395, 1396</ref>.</p></sidenote> Act in the implementation and operation of all procedures required by such titles for the review of services to determine their medical necessity, appropriateness of use, and quality; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">descriptions of the criteria upon which decisions are made, and the selection and relative weights of such criteria.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">“exemptions of christian science sanatoriums</heading>
<section class="firstIndent1 fontsize10">
<num value="1162">“<inline class="smallCaps">Sec</inline>. 1162. </num>
<content class="inline">The provisions of this part shall not apply with respect <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-11">42 USC 1320c-11</ref>.</p></sidenote> to a Christian Science sanatorium operated, or listed and certified, by the First Church of Christ, Scientist, Boston, Massachusetts.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">“medical officers in american samoa, the northern mariana islands, and the trust territory of the pacific islands to be included in the utilization and quality control peer review program</heading>
<section class="firstIndent1 fontsize10">
<num value="1163">“<inline class="smallCaps">Sec</inline>. 1163. </num>
<content class="inline">For purposes of applying this part to American Samoa, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c-12">42 USC 1320c-12</ref>.</p></sidenote> the Northern Mariana Islands, and the Trust Territory of the Pacific Islands, individuals licensed to practice medicine in those places shall be considered to be physicians and doctors of medicine.”.</content>
</section>
</section>
</part>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">facilitation of private review</heading>
<section class="firstIndent1 fontsize10">
<num value="144"><inline class="smallCaps">Sec</inline>. 144. </num>
<chapeau class="inline">Section 1866(a)(1) of the Social Security Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395cc">42 USC 1395cc</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of subparagraphs (A), (B), and (C);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of subparagraph (D) and inserting in lieu thereof “<quotedText>, and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (D) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">to release data with respect to patients of such provider upon request to an organization having a contract with the Secretary under part B of title XI as may be necessary (i) to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c</ref>.</p></sidenote> allow such organization to carry out its functions under such contract, or (ii) to allow such organization to carry out similar review functions under any contract the organization may have with a private or public agency paying for health care in the same area with respect to patients who authorize release of such data for such purposes.”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">waiver of liability provision</heading>
<section class="firstIndent1 fontsize10">
<num value="145"><inline class="smallCaps">Sec</inline>. 145. </num>
<content class="inline">Section 1879(a) of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395pp">42 USC 1395pp</ref>.</p></sidenote> adding at the end thereof the following new sentence: “<quotedText>Any provider or other person furnishing items or services for which payment may not be made by reason of section 1862(a)(1) or (9) shall be deemed to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> have knowledge that payment cannot be made for such items or services if the claim relating to such items or services involves a case, provider or other person furnishing services, procedure, or test, with respect to which such provider or other person has been notified by the Secretary (including notification by a utilization and quality control peer review organization) that a pattern of inappropriate utilization has occurred in the past, and such provider or other person has been allowed a reasonable time to correct such inappropriate utilization.</quotedText>”.</content>
</section>
</section>
<page identifier="/us/stat/96/394">96 STAT. 394</page>
<section>
<heading class="smallCaps centered">medicaid provisions</heading>
<section class="firstIndent1 fontsize10">
<num value="146"><inline class="smallCaps">Sec</inline>. 146. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1902(d) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/795">95 Stat. 795</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396a">42 USC 1396a</ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>a Professional Standards Review Organization designated, conditionally or otherwise,</quotedText>” and inserting in lieu thereof “<quotedText>a utilization and quality control peer review organization having a contract with the Secretary</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>such Organization (or Organizations)</quotedText>” each place it appears and inserting in lieu thereof in each instance “<quotedText>such organization (or organizations)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1903(a)(3)(C) of such Act is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/795">95 Stat. 795</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1396b">42 USC 1396b</ref>.</p></sidenote> “<quotedText>Professional Standards Review Organization</quotedText>” and inserting in lieu thereof “<quotedText>utilization and quality control peer review organization</quotedText>”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">demonstration projects for competitive bidding and other reimbursement methods</heading>
<section class="firstIndent1 fontsize10">
<num value="147"><inline class="smallCaps">Sec</inline>. 147. </num>
<chapeau class="inline">Section 402(a)(1) of the Social Security Amendments of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395b-1">42 USC 1395b-1</ref>.</p></sidenote> 1967 (Public Law 90–248) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of subparagraph (I);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of subparagraph (J) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (J) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="K">“(K) </num>
<content class="inline">to determine whether the use of competitive bidding in the awarding of contracts, or the use of other methods of reimbursement, under part B of title XI would be efficient and effective methods of furthering the purposes of that part.”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">technical amendments</heading>
<section class="firstIndent1 fontsize10">
<num value="148"><inline class="smallCaps">Sec</inline>. 148. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1862(d)(1)(C) of such Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395y">42 USC 1395y</ref>.</p></sidenote> striking out “<quotedText>, on the basis of reports transmitted to him in accordance with section 1157 of this Act (or, in the absence of any such report, on the basis of such data as he acquires in the administration of the program under this title),</quotedText>” and inserting in lieu thereof “<quotedText>on the basis of information acquired by the Secretary in the administration of this title</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Sections 1815(b), 1861(v)(l)(G), and 1861(w)(2) of such Act are<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395g/1395x">42 USC 1395g, 1395x</ref>.</p></sidenote> each amended by striking out “<quotedText>Professional Standards Review Organization</quotedText>” and inserting in lieu thereof in each instance “<quotedText>quality control and peer review organization</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 1832(a)(2)(F)(ii) of such Act is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395k">42 USC 1395k</ref>.</p></sidenote> “Professional Standards Review Organization (designated, conditionally or otherwise,” and inserting in lieu thereof “<quotedText>quality control and peer review organization (having a contract with the Secretary</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 1833(i) of such Act is amended by striking out “<quotedText>the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395l">42 USC 1395<i>l</i></ref>.</p></sidenote> National Professional Standards Review Council and</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 1879(e) of such Act is amended by striking out “<quotedText>professional<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395pp">42 USC 1395pp</ref>.</p></sidenote> standards review organization</quotedText>” and inserting in lieu thereof “<quotedText>quality control and peer review organization</quotedText>”.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/395">96 STAT. 395</page>
<section>
<heading class="smallCaps centered">effective date</heading>
<section class="firstIndent1 fontsize10">
<num value="149"><inline class="smallCaps">Sec</inline>. 149. </num>
<content class="inline">The amendments made by this part shall, subject to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c note</ref>.</p></sidenote> section 150, be effective with respect to contracts entered into or renewed on or after the date of the enactment of this Act.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">maintenance of current psro agreements</heading>
<section class="firstIndent1 fontsize10">
<num value="150"><inline class="smallCaps">Sec</inline>. 150. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Secretary of Health and Human Services shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c note</ref>.</p></sidenote> not terminate or fail to renew any agreement in effect with a professional standards review organization under part B of title XI <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301</ref>.</p></sidenote> of the Social Security Act on the earlier of the date of the enactment of this Act or September 30, 1982 until such time as he enters into a contract with a utilization and quality control peer review organization under such part, as amended by this subtitle, for the area served by such professional standards review organization. In complying with this subsection, the Secretary may renew any such contract with a professional standards review organization for a period of less than 12 months.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The provisions of part B of title XI of the Social Security Act as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c</ref>.</p></sidenote> in effect prior to the amendments made by this subtitle shall remain in effect with respect to contracts with professional standards review organizations in effect on the earlier of the date of the enactment of this Act or September 30, 1982, until such time as such contract is terminated or is not renewed, in accordance with subsection (a). Any matters awaiting a determination by a Statewide Professional Standards Review Council on the date of the enactment of this Act shall be transferred to the Secretary of Health and Human Services for a determination unless such determination is made by such Council within 30 days after the date of the enactment of this Act. No payments shall be made under part B of title XI of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320c">42 USC 1320c</ref>.</p></sidenote> the Social Security Act to Statewide Professional Standards Review Councils for services performed under section 1162 of such Act after <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1320C-11">42 USC 1320C-11</ref>.</p></sidenote> the end of such 30-day period.</content>
</subsection>
</section>
</section>
</subtitle>
<subtitle>
<num value="D">Subtitle D—</num>
<heading class="inline">Aid to Families with Dependent Children</heading>
<section>
<heading class="smallCaps centered">rounding of eligibility and benefit amounts</heading>
<section class="firstIndent1 fontsize10">
<num value="151"><inline class="smallCaps">Sec</inline>. 151. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 402(a) of the Social Security Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/857">95 Stat. 857</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (32); </content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (33) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="34">“(34) </num>
<content class="inline">provide that both the standard of need applied to a family and the amount of aid determined to be payable, when not a whole dollar amount, shall be rounded to the next lower whole dollar amount.”,</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/396">96 STAT. 396</page>
<section>
<heading class="smallCaps centered">effective date of application; proration of first-month’s afdc benefit</heading>
<section class="firstIndent1 fontsize10">
<num value="152"><inline class="smallCaps">Sec</inline>. 152. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 402(a)(10) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602</ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>provide, effective July 1, 1951, that all individuals</quotedText>” and inserting in lieu thereof “<quotedText>(A) provide that all individuals</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding “<quotedText>and</quotedText>” after the semicolon; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">provide that an application for aid under the plan will be effective no earlier than the date such application is filed with the State agency or local agency responsible for the administration of the State plan, and the amount payable for the month in which the application becomes effective, if such application becomes effective after the first day of such month, shall bear the same ratio to the amount which would be payable if the application had been effective on the first day of such month as the number of days in the month including and following the effective date of the application bears to the total number of days in such month;”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendments made by this section shall become effective<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602 note</ref>.</p></sidenote> on October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">absence from home solely by reason of uniformed service</heading>
<section class="firstIndent1 fontsize10">
<num value="153"><inline class="smallCaps">Sec</inline>. 153. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 406(a)(1) of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s606">42 USC 606</ref>.</p></sidenote> by inserting “<quotedText>(other than absence occasioned solely by reason of the performance of active duty in the uniformed services of the United States)</quotedText>” after “continued absence from the home”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s606">42 USC 606 note</ref>.</p></sidenote> October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">job search</heading>
<section class="firstIndent1 fontsize10">
<num value="154"><inline class="smallCaps">Sec</inline>. 154. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 402(a) of the Social Security Act (as amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602</ref>.</p></sidenote> by section 151(a) of this Act) is further amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (33);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (34) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="35">“(35) </num>
<chapeau class="inline">at the option of the State, provide—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">that as a condition of eligibility for aid under the State plan of any individual claiming such aid who is required to register pursuant to paragraph (19)(A) (or who would be required to register under paragraph (19)(A) but for clause (iii) thereof), including all such individuals or only such groups, types, or classes thereof as the State agency may designate for purposes of this paragraph, such individual will be required to participate in a program of employment search—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">beginning at the time he applies for such aid (or an application including his need is filed) and continuing for a period (prescribed by the State) of not more than eight weeks (but this requirement may not be used as a reason for any delay in making a determination of an individual’s eligibility for aid or in issuing a<page identifier="/us/stat/96/397">96 STAT. 397</page> payment to or in behalf of any individual who is otherwise eligible for such aid); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">at such time or times after the close of the period prescribed under clause (i) as the State agency may determine but not to exceed a total of 8 weeks in any 12 consecutive months;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">that any individual participating in a program of employment search under this paragraph will be furnished such transportation and other services, or paid (in advance or by way of reimbursement) such amounts to cover transportation costs and other expenses reasonably incurred in meeting requirements imposed on him under this paragraph, as may be necessary to enable such individual to participate in such program; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">that, in the case of an individual who fails without good cause to comply with requirements imposed upon him under this paragraph, the sanctions imposed by paragraph (19)(F) shall be applied in the same manner as if the individual had made a refusal of the type which would cause the provisions of such paragraph (19)(F) to be applied (except that the State may at its option, for purposes of this paragraph, reduce the period for which such sanctions would otherwise be in effect).”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 403(a)(3)(C) of such Act is amended by inserting <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> immediately after “<quotedText>expenditures</quotedText>” the following: “<quotedText>(including as expenditures under this subparagraph the value of any services furnished, and the amount of any payments made (to cover expenses incurred by individuals under a program of employment search), under section 402(a)(35)(B))</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 403(a)(3) of such Act is further amended by striking out “<quotedText>other than services</quotedText>” in the matter immediately following subparagraph (C) and inserting in lieu thereof the following: “<quotedText>other than services furnished under section 402(a)(35)(B) (as described in the parenthetical phrase in subparagraph (C)), and other than services</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">Section 409(b)(3) of such Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/846">95 Stat. 846</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s609">42 USC 609</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">in the first sentence— </chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>, any program of employment search under section 402(a)(35),</quotedText>” after “pursuant to this section”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>both such programs</quotedText>” and inserting in lieu thereof “<quotedText>more than one such program</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>in the other</quotedText>” and inserting in lieu thereof “<quotedText>in another</quotedText>”; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the second sentence, by striking out “<quotedText>both such programs</quotedText>” and inserting in lieu thereof “<quotedText>more than one such program</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The amendments made by this section shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602 note</ref>.</p></sidenote> on October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">proration of standard amount for shelter and utilities</heading>
<section class="firstIndent1 fontsize10">
<num value="155"><inline class="smallCaps">Sec</inline>. 155. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 412 of the Social Security Act is amended to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s612">42 USC 612</ref>.</p></sidenote> read as follows:
<page identifier="/us/stat/96/398">96 STAT. 398</page>
<quotedContent>
<section>
<heading class="smallCaps centered">“prorating shelter allowance of afdc family living with another household</heading>
<section class="firstIndent1 fontsize10">
<num value="412">“<inline class="smallCaps">Sec</inline>. 412. </num>
<content class="inline">A State plan for aid and services to needy families with children may provide that, in determining the need of any dependent child or relative claiming aid who is living with other individuals (not claiming aid together with such child or relative) as a household (as defined, for purposes of this section, by the Secretary), the amount included in the standard of need, and the payment standard, applied to such child or relative for shelter, utilities, and similar needs may be prorated on a reasonable basis, in such manner and under such circumstances as the State may determine to be appropriate. For purposes of any method of proration used by a State under this section, there shall not be included as a member of a household an individual receiving benefits under title XVI in any<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote> month to whom the one-third reduction prescribed by section 1612(a)(2)(A)(i) is applied.".<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382a">42 USC 1382a</ref>.</p><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s612">42 USC 612 note</ref>.</p></sidenote></content>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation on federal financial participation in erroneous assistance expenditures</heading>
<section class="firstIndent1 fontsize10">
<num value="156"><inline class="smallCaps">Sec</inline>. 156. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 403(i) of the Social Security Act is amended to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i)</num>
<paragraph class="inline">
<num value="1">(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Notwithstanding subsection (a)(1), if the ratio of a State’s erroneous excess payments (as defined in subparagraph (C) to its total payments under the State plan approved under this part exceeds—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">0.04 for fiscal year 1983, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">0.03 for any fiscal year thereafter,</content>
</clause>
<continuation class="inline">then the Secretary shall make no payment for such fiscal year with respect to so much of the erroneous excess payments (as so defined) as exceeds the allowable error rate for such fiscal year.</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary may waive, in certain limited cases, all or part of the reduction required under subparagraph (A) with respect to any State if such State is unable to reach the allowable error rate for a fiscal year despite a good faith effort by such State.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">For purposes of this subsection, the term ‘erroneous excess payments’ means the total of (i) payments to ineligible families, and (ii) overpayments to eligible families.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The State agency administering the plan approved under this part shall, at such times and in such form as the Secretary may specify, provide information on the rates of erroneous excess payments made in connection with its administration of such plan, together with any other data he requests that are reasonably necessary for him to carry out the provisions of this subsection.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">If a State fails to cooperate with the Secretary in providing information necessary to carry out this subsection, the Secretary, directly or through contractual or such other arrangements as he may find appropriate, shall establish the error rates for that State on the basis of the best data reasonably available to him and in accordance with such techniques for sampling and estimating as he finds appropriate.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">In any case in which it is necessary for the Secretary to exercise his authority under subparagraph (A) to determine a State’s error rate for a fiscal year, the amount that would otherwise<page identifier="/us/stat/96/399">96 STAT. 399</page> be payable to such State under this part for quarters in such year shall be reduced by the costs incurred by the Secretary in making (directly or otherwise) such determination.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">This subsection shall not apply with respect to Puerto Rico, Guam, or the Virgin Islands.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 403(a) of such Act is amended by striking out “<quotedText>In the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> case of calendar quarters beginning after September 30, 1977, and prior to April 1, 1978, the amount to be paid to each State (as determined under the preceding provisions of this subsection or section 1118, as the case may be) shall be increased in accordance with the provisions of subsection (i) of this section.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 403(j) of such Act is amended by striking out “<quotedText>If the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> dollar error rate of aid furnished by a State</quotedText>” and inserting in lieu thereof “<quotedText>In the case of Puerto Rico, Guam, or the Virgin Islands, if the dollar error rate of aid furnished by such State</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendments made by subsections (a) and (b) shall <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603 note</ref>.</p></sidenote> become effective on October 1, 1982. </content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The inapplicability of section 403(j) of the Social Security Act to States other than Puerto Rico, Guam, and the Virgin Islands by reason of the amendment made by subsection (c) shall be effective with respect to six-month periods beginning after April 1983.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The regulations currently in effect for fiscal year 1982 with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603 note</ref>.</p></sidenote> respect to erroneous payments made by States under a State plan approved under part A of title IV of the Social Security Act (45 CFR <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s601">42 USC 601</ref>.</p></sidenote> 205.42) shall remain in effect with respect to erroneous payments made by States until new regulations reflecting the changes made by subsection (a) are promulgated and placed in effect.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">exclusion from income of certain state payments</heading>
<section class="firstIndent1 fontsize10">
<num value="157"><inline class="smallCaps">Sec</inline>. 157. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The last sentence of section 403(a) of the Social <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603</ref>.</p></sidenote> Security Act is amended by inserting before the period at the end thereof the following: “<quotedText>, but any such amount, if determined to have been paid by the State in recognition of the difference between the current or anticipated needs of a family for a month based upon actual income or other relevant circumstances for such month, and the needs of such family for such month based upon income and other relevant circumstances as retrospectively determined under section 402(a)(13)(A)(ii), shall not be considered income within the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602</ref>.</p></sidenote> meaning of section 402(a)(13) for the purpose of determining the amount of aid in the succeeding months</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s603">42 USC 603 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">extension of time for states to establish a work incentive demonstration program</heading>
<section class="firstIndent1 fontsize10">
<num value="158"><inline class="smallCaps">Sec</inline>. 158. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 445(b)(1) of the Social Security Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/850">95 Stat. 850</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s645">42 USC 645</ref>.</p></sidenote> by striking out “<quotedText>Not later than sixty days following the date of the enactment of this section</quotedText>” and inserting in lieu thereof “<quotedText>Not later than June 30, 1984</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 445(b)(1)(B) of such Act is amended by inserting before the semicolon at the end thereof the following: “<quotedText>, but subject to waiver of such criteria as provided under section 1115</quotedText>”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1315">42 USC 1315</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by this section shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s645">42 USC 645 note</ref>.</p></sidenote> on the date of the enactment of this Act. </content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/400">96 STAT. 400</page>
<section>
<heading class="smallCaps centered">exclusion from income</heading>
<section class="firstIndent1 fontsize10">
<num value="159"><inline class="smallCaps">Sec</inline>. 159. </num>
<chapeau class="inline">Notwithstanding any other provision of law, payments<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602 note</ref>.</p></sidenote> which are made, under a statutorily established State program, to meet certain needs of children receiving aid under the State’s plan approved under part A of title IV of the Social Security Act, if—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s601">42 USC 601</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the payments are made to such children by the State agency administering such plan, but are made without Federal financial participation (under section 403(a) of such Act or otherwise), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the State program has been continuously in effect since before January 1, 1979,</content>
</paragraph>
<continuation class="inline">shall be excluded from the income of such children and their families for purposes of section 402(a)(17) of such Act, and for all the other purposes of such part A and of such plan, effective on the date of the enactment of this Act.</continuation>
</section>
</section>
<section>
<heading class="smallCaps centered">technical amendments to social services and foster care provisions in 1981 reconciliation act</heading>
<section class="firstIndent1 fontsize10">
<num value="160"><inline class="smallCaps">Sec</inline>. 160. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">
<p class="inline">Section 1108(a) of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1308">42 USC 1308</ref>.</p></sidenote> by adding at the end thereof (after and below paragraph (3)(F)) the following new sentence:</p>
<p class="indent0 firstIndent0 fontsize10">“Each jurisdiction specified in this subsection may use in its program under title XX any sums available to it under this subsection which are not needed to carry out the programs specified in this subsection.”</p>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 2003(b) of such Act is amended in the matter following<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/868">95 Stat. 868</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1397b">42 USC 1397b</ref>.</p></sidenote> clause (2) by inserting “<quotedText>(other than Puerto Rico, Guam, the Virgin Islands, and the Northern Mariana Islands)</quotedText>” after “the population of all the States”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The last sentence of section 1101(a)(1) of such Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/871">95 Stat. 871</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301</ref>.</p></sidenote> by striking out “<quotedText>American Samoa, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands</quotedText>” and inserting in lieu thereof “<quotedText>Guam, and the Northern Mariana Islands</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 2353(r) of the Omnibus Budget Reconciliation Act of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/871">95 Stat. 871</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s671">42 USC 671</ref>.</p></sidenote> 1981 is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="r">“(r) </num>
<content class="inline">Section 471(a)(10) of such Act is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“‘(10) </num>
<content class="inline">provides for the establishment or designation of a State authority or authorities which shall be responsible for establishing and maintaining standards for foster family homes and child care institutions which are reasonably in accord with recommended standards of national organizations concerned with standards for such institutions or homes, including standards related to admission policies, safety, sanitation, and protection of civil rights, and provides that the standards so established shall be applied by the State to any foster family home or child care institution receiving funds under this part or part B of this title; ’”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The amendments made by this section shall be effective as of<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1301">42 USC 1301 note</ref>.</p></sidenote> October 1, 1981.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">delayed effective date in cases requiring conforming state legislation</heading>
<section class="firstIndent1 fontsize10">
<num value="161"><inline class="smallCaps">Sec</inline>. 161. </num>
<content class="inline">In the case of a State with respect to which the Secretary<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s602">42 USC 602 note</ref>.</p></sidenote> of Health and Human Services has determined that State legislation<page identifier="/us/stat/96/401">96 STAT. 401</page> is required in order to conform the State plan approved under part A of title IV of the Social Security Act to the requirements imposed <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s601">42 USC 601</ref>.</p></sidenote> by any amendment made by this subtitle, the State plan shall not be regarded as failing to comply with the requirements of such part solely by reason of its failure to meet the requirements imposed by such amendment prior to the end of the first session of the State legislature which begins after October 1, 1982, or which began prior to October 1, 1982, and remained in session for at least twenty-five calendar days after such date. For purposes of the preceding sentence, the term “session” means a regular, special, budget, or other session of a State legislature.</content>
</section>
</section>
</subtitle>
<subtitle>
<num value="E">Subtitle E—</num>
<heading class="inline">Child Support Enforcement</heading>
<section>
<heading class="smallCaps centered">fee for services to non-afdc families</heading>
<section class="firstIndent1 fontsize10">
<num value="171"><inline class="smallCaps">Sec</inline>. 171. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 454(6) of the Social Security Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/862">95 Stat. 862</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s654">42 USC 654</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in clause (A), by inserting “<quotedText>including, at the option of the State, support collection services for the spouse (or former spouse) with whom the absent parent’s child is living (but only if a support obligation has been established with respect to such spouse),</quotedText>” after “with the State,”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in clause (B), by striking out “<quotedText>services under the State plan (other than collection of support)</quotedText>” and inserting in lieu thereof “<quotedText>such services</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">by amending clause (C) to read as follows: “(C) any costs in excess of the fee so imposed may be collected—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">from the parent who owes the child or spousal support obligation involved, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">at the option of the State, from the individual to whom such services are made available, but only if such State has in effect a procedure whereby all persons in such State having authority to order child or spousal support are informed that such costs are to be collected from the individual to whom such services were made available;”.</content>
</clause>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 454 of such Act is further amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/863">95 Stat. 863</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by adding “<quotedText>and</quotedText>” after the semicolon at the end of paragraph (18);</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out paragraph (19); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by redesignating paragraph (20) as paragraph (19).</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 2333(c) of the Omnibus Budget Reconciliation Act of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/862">95 Stat. 862</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s655">42 USC 655</ref>.</p></sidenote> 1981 is amended by striking out “<quotedText>Section 453(a) of such Act is amended</quotedText>” and inserting in lieu thereof “<quotedText>Section 455(a) of such Act is amended</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 303(e)(2)(A)(iii)(II) of the Social Security Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s503">42 USC 503</ref>.</p></sidenote> by striking out “<quotedText>454(20)(B)(i)</quotedText>” and inserting in lieu thereof “<quotedText>454(19)(B)(i)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by this section shall be effective on and <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s503">42 USC 503 note</ref>.</p></sidenote> after August 13, 1981. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">allotments from pay for child and spousal support owed by members of the uniformed services on active duty</heading>
<section class="firstIndent1 fontsize10">
<num value="172"><inline class="smallCaps">Sec</inline>. 172. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Part D of title IV of the Social Security Act is amended by adding at the end thereof the following new section:
<page identifier="/us/stat/96/402">96 STAT. 402</page>
<quotedContent>
<section>
<heading class="smallCaps centered">“allotments from pay for child and spousal support owed by members of the uniformed services on active duty</heading>
<section class="firstIndent1 fontsize10">
<num value="465">“<inline class="smallCaps">Sec</inline>. 465. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In any case in which child support payments or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s665">42 USC 665</ref>.</p></sidenote> child and spousal support payments are owed by a member of one of the uniformed services (as defined in section 101(3) of title 37, United States Code) on active duty, such member shall be required to make allotments from his pay and allowances (under chapter 13 of title 37, United States Code) as payment of such support, when he has failed to make periodic payments under a support order that meets the criteria specified in section 303(b)(1)(A) of the Consumer Credit Protection Act (15 U.S.C. 1673(b)(1)(A)) and the resulting delinquency in such payments is in a total amount equal to the support payable for two months or longer. Failure to make such payments shall be established by notice from an authorized person (as defined in subsection (b)) to the designated official in the appropriate uniformed service. Such notice (which shall in turn be given to the affected member) shall also specify the person to whom the allotment is to be payable. The amount of the allotment shall be the amount necessary to comply with the order (which, if the order so provides, may include arrearages as well as amounts for current support), except that the amount of the allotment, together with any other amounts withheld for support from the wages of the member, as a percentage of his pay from the uniformed service, shall not exceed the limits prescribed in sections 303 (b) and (c) of the Consumer Credit Protection Act (15 U.S.C. 1673 (b) and (c)). An allotment under this subsection shall be adjusted or discontinued upon notice from the authorized person.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Notwithstanding the preceding provisions of this subsection, no action shall be taken to require an allotment from the pay and allowances of any member of one of the uniformed services under such provisions (A) until such member has had a consultation with a judge advocate of the service involved (as defined in section 801(13) of title 10, United States Code), or with a law specialist (as defined in section 801(11) of such title) in the case of the Coast Guard, or with a legal officer designated by the Secretary concerned (as defined in section 101(5) of title 37, United States Code) in any other case, in person, to discuss the legal and other factors involved with respect to the member’s support obligation and his failure to make payments thereon, or (B) until 30 days have elapsed after the notice described in the second sentence of paragraph (1) is given to the affected member in any case where it has not been possible, despite continuing good faith efforts, to arrange such a consultation.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">For purposes of this section the term ‘authorized person’ with<sidenote><p class="firstIndent0 fontsize8">“Authorized person.”</p></sidenote> respect to any member of the uniformed services means—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any agent or attorney of a State having in effect a plan approved under this part who has the duty or authority under such plan to seek to recover any amounts owed by such member as child or child and spousal support (including, when authorized under the State plan, any official of a political subdivision); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the court which has authority to issue an order against such member for the support and maintenance of a child, or any agent of such court.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">The Secretary of Defense, in the case of the Army, Navy, Air Force, and Marine Corps, and the Secretary concerned (as defined in section 101(5) of title 37, United States Code) in the case of each of<page identifier="/us/stat/96/403">96 STAT. 403</page> the other uniformed services, shall each issue regulations applicable to allotments to be made under this section, designating the officials to whom notice of failure to make support payments, or notice to discontinue or adjust an allotment, should be given, prescribing the form and content of the notice and specifying any other rules necessary for such Secretary to implement this section.”.</content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s665">42 USC 665 note</ref>.</p></sidenote> on October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">reimbursement of state agency in initial month of ineligibility for afdc</heading>
<section class="firstIndent1 fontsize10">
<num value="173"><inline class="smallCaps">Sec</inline>. 173. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 454(5) of the Social Security Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s654">42 USC 654</ref>.</p></sidenote> by inserting “<quotedText>following the first month</quotedText>” after “for any month”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s654">42 USC 654 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">reduction in certain federal payments to states under child support enforcement program</heading>
<section class="firstIndent1 fontsize10">
<num value="174"><inline class="smallCaps">Sec</inline>. 174. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 455(a)(1) of the Social Security Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s655">42 USC 655</ref>.</p></sidenote> by striking out “<quotedText>75 percent</quotedText>” and inserting in lieu thereof “<quotedText>70 percent</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 455(c) of such Act is repealed.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 458(a) of such Act is amended by striking out “<quotedText>15 per <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s658">42 USC 658</ref>.</p></sidenote> centum</quotedText>” and inserting in lieu thereof “<quotedText>12 percent</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The amendment made by subsection (a) shall apply with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s655">42 USC 655 note</ref>.</p></sidenote> respect to quarters beginning on or after October 1, 1982. Subsection (b) shall apply with respect to quarters beginning on or after October 1, 1983; and the amendment made by subsection (c) shall apply with respect to amounts collected on or after October 1, 1983.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">technical amendments to child support enforcement provisions in reconciliation act</heading>
<section class="firstIndent1 fontsize10">
<num value="175"><inline class="smallCaps">Sec</inline>. 175. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The first sentence of section 452(b) of the Social <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s652">42 USC 652</ref></p></sidenote> Security Act is amended by striking out “<quotedText>certify</quotedText>” and all that follows and inserting in lieu thereof “<quotedText>certify to the Secretary of the Treasury for collection pursuant to the provisions of section 6305 of the Internal Revenue Code of 1954 the amount of any child support <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6305">26 USC 6305</ref>.</p></sidenote> obligation (including any support obligation with respect to the parent who is living with the child and receiving aid under the State plan approved under part A) which is assigned to such State or is undertaken to be collected by such State pursuant to section 454(6).</quotedText>” <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s654">42 USC 654</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 303(e)(2)(A)(i) of such Act is amended by striking out “<quotedText>of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/863">95 Stat. 863</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s503">42 USC 503</ref>.</p></sidenote> this subsection</quotedText>” and inserting in lieu thereof “<quotedText>of paragraph (1)</quotedText>”. </content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendments made by this section shall be effective as of <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s503">42 USC 503 note</ref>.</p></sidenote> October 1, 1981. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">delayed effective date in cases requiring state legislation</heading>
<section class="firstIndent1 fontsize10">
<num value="176">SEC. 176. </num>
<content class="inline">In the case of a State with respect to which the Secretary <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s654">42 USC 654 note</ref>.</p></sidenote> of Health and Human Services has determined that State legislation is required in order to conform the State plan approved under part D of title IV of the Social Security Act to the requirements imposed <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s601">42 USC 601</ref>.</p></sidenote> by any amendment made by this subtitle, the State plan shall not be regarded as failing to comply with the requirements of such part<page identifier="/us/stat/96/404">96 STAT. 404</page> solely by reason of its failure to meet the requirements imposed by such amendment prior to the end of the first session of the State legislature which begins after October 1, 1982, or which began prior to October 1, 1982, and remained in session for at least twenty-five calendar days after such date. For purposes of the preceding sentence,<sidenote><p class="firstIndent0 fontsize8">“Session.”</p></sidenote> the term “session” means a regular, special, budget, or other session of a State legislature.</content>
</section>
</section>
</subtitle>
<subtitle>
<num value="F">Subtitle F—</num>
<heading class="inline">Supplemental Security Income</heading>
<section>
<heading class="smallCaps centered">effective date of application; proration of initial ssi benefit payment</heading>
<section class="firstIndent1 fontsize10">
<num value="181"><inline class="smallCaps">Sec</inline>. 181. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1611(c) of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/865">95 Stat. 865</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382">42 USC 1382</ref>.</p></sidenote> by striking out paragraphs (2) and (3) and inserting in lieu thereof the following new paragraphs:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The amount of such benefit for the month in which an application for benefits becomes effective (or, if the Secretary so determines, for such month and the following month) and for any month immediately following a month of ineligibility for such benefits (or, if the Secretary so determines, for such month and the following month) shall—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">be determined on the basis of the income of the individual and the eligible spouse, if any, of such individual and other relevant circumstances in such month; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of the month in which an application becomes effective or the first month following a period of ineligibility, if such application becomes effective, or eligibility is restored, after the first day of such month, bear the same ratio to the amount of the benefit which would have been payable to such individual if such application had become effective, or eligibility had been restored, on the first day of such month as the number of days in such month including and following the effective date of such application or restoration of eligibility bears to the total number of days in such month.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">For purposes of this subsection, an application of an individual for benefits under this title shall be effective on the later of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the date such application is filed, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the date such individual first becomes eligible for such benefits with respect to such application.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382">42 USC 1382 note</ref>.</p></sidenote> October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">rounding of ssi eligibility and benefit amounts</heading>
<section class="firstIndent1 fontsize10">
<num value="182"><inline class="smallCaps">Sec</inline>. 182. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1617 of the Social Security Act is amended to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382f">42 USC 1382f</ref>.</p></sidenote> read as follows:
<quotedContent>
<section>
<heading class="smallCaps centered">“cost-of-living adjustments in benefits</heading>
<section class="firstIndent1 fontsize10">
<num value="1617">“<inline class="smallCaps">Sec</inline>. 1617. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Whenever benefit amounts under title II are<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401">42 USC 401</ref>.</p></sidenote> increased by any percentage effective with any month as a result of a determination made under section 215(i)—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s415">42 USC 415</ref>.</p></sidenote>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">each of the dollar amounts in effect for such month under subsections (a)(1)(A), (a)(2)(A), (b)(1), and (b)(2) of section 1611, and subsection (a)(1)(A) of section 211 of Public Law 93–66, as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382/411">42 USC 1382, 411</ref>.</p></sidenote> specified in such subsections or as previously increased under<page identifier="/us/stat/96/405">96 STAT. 405</page> this section, shall be increased by the amount (if any) by which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount which would have been in effect for such month under such subsection but for the rounding of such amount pursuant to paragraph (2), exceeds</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount in effect for such month under such subsection; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the amount obtained under paragraph (1) with respect to each subsection shall be further increased by the same percentage by which benefit amounts under title II are increased for <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401">42 USC 401</ref>.</p></sidenote> such month (and rounded, when not a multiple of $12, to the next lower multiple of $12), effective with respect to benefits for months after such month.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">The new dollar amounts to be in effect under section 1611 of <sidenote><p class="firstIndent0 fontsize8">Publication in Federal Register.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382/411">42 USC 1382, 411</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s415">42 USC 415</ref>.</p></sidenote> this title and under section 211 of Public Law 93–66 by reason of this section shall be published in the Federal Register together with, and at the same time as, the material required by section 215(i)(2)(D) to be published therein by reason of the determination involved.”. </content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall become effective on <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382f">42 USC 1382f note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">coordination of ssi and oasdi cost-of-living adjustments</heading>
<section class="firstIndent1 fontsize10">
<num value="183"><inline class="smallCaps">Sec</inline>. 183. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1611(c) of the Social Security Act (as amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382">42 USC 1382</ref>.</p></sidenote> by section 181 of this Act) is further amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in paragraph (1) by striking out “<quotedText>paragraph (2)</quotedText>” and inserting in lieu thereof “<quotedText>paragraphs (2), (3), and (4)</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating paragraphs (3) and (4) as paragraphs (5) and (6), respectively; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after paragraph (2) the following new paragraphs:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">For purposes of this subsection, an increase in the benefit amount payable under title II (over the amount payable in the preceding month, or, at the election of the Secretary, the second preceding month) to an individual receiving benefits under this title shall be included in the income used to determine the benefit under this title of such individual for any month which is—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the first month in which the benefit amount payable to such individual under this title is increased pursuant to section 1617, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">at the election of the Secretary, the month immediately following such month.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Notwithstanding paragraph (3), if the Secretary determines that reliable information is currently available with respect to the income and other circumstances of an individual for a month (including information with respect to a class of which such individual is a member and information with respect to scheduled cost-of-living adjustments under other benefit programs), the benefit amount of such individual under this title for such month may be determined on the basis of such information.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary shall prescribe by regulation the circumstances in which information with respect to an event may be taken into account pursuant to subparagraph (A) in determining benefit amounts under this title.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382">42 USC 1382 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/406">96 STAT. 406</page>
<section>
<heading class="smallCaps centered">phaseout of hold harmless protection</heading>
<section class="firstIndent1 fontsize10">
<num value="184"><inline class="smallCaps">Sec</inline>. 184. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 401 of the Social Security Amendments of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382e">42 USC 1382e note</ref>.</p></sidenote> 1972 (Public Law 92–603) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">In addition to the amount which a State must pay to the Secretary for the fiscal year 1983 or the fiscal year 1984, as determined under subsection (a), the State shall also pay, for the fiscal year 1983, 60 percent of the further amount that would be payable but for the limit specified in subsection (a), and, for the fiscal year 1984, 80 percent of such further amount. For each fiscal year thereafter, the limit prescribed in subsection (a) shall be inapplicable and a State shall pay to the Secretary the full amount of any supplementary payments he makes on behalf of such State.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382e">42 USC 1382e note</ref>.</p></sidenote> on the date of the enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">exclusion from resources of burial plots and certain funds set aside for burial expenses</heading>
<section class="firstIndent1 fontsize10">
<num value="185"><inline class="smallCaps">Sec</inline>. 185. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1613(a)(2) of the Social Security Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382b">42 USC 1382b</ref>.</p></sidenote> amended by inserting “<quotedText>(A)</quotedText>” after “<quotedText>(2)</quotedText>”, by adding “<quotedText>and</quotedText>” after the semicolon, and by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="inline">
<num value="B">“(B) </num>
<content class="inline">the value of any burial space (subject to such limits as to size or value as the Secretary may by regulation prescribe) held for the purpose of providing a place for the burial of the individual, his spouse, or any other member of his immediate family;”.</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1613 of such Act is further amended by adding at the end thereof the following new subsection:
<quotedContent>
<section>
<heading class="centered">“Funds Set Aside for Burial Expenses</heading>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In determining the resources of an individual, there shall be excluded an amount, not in excess of $1,500 each with respect to such individual and his spouse (if any), that is separately identifiable and has been set aside to meet the burial and related expenses of such individual or spouse if the inclusion of any portion of such amount or amounts would cause the resources of such individual, or of such individual and spouse, to exceed the limits specified in paragraph (1) or (2) (whichever may be applicable) of section 1611(a).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382">42 USC 1382</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The amount of $1,500, referred to in paragraph (1), with respect to an individual shall be reduced by an amount equal to (A) the total face value of all insurance policies on his life which are owned by him or his spouse and the cash surrender value of which has been excluded in determining the resources of such individual or of such individual and his spouse, and (B) the total of any amounts in an irrevocable trust (or other irrevocable arrangement) available to meet the burial and related expenses of such individual or his spouse.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">If the Secretary finds that any part of the amount excluded under paragraph (1) was used for purposes other than those for which it was set aside, he shall reduce any future benefits payable to the eligible individual (or to such individual and his spouse) by an amount equal to such part.</content>
</paragraph>
<page identifier="/us/stat/96/407">96 STAT. 407</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary may provide by regulations that whenever an amount set aside to meet burial and related expenses is excluded under paragraph (1) in determining the resources of an individual, any interest earned or accrued on such amount (and left to accumulate), and any appreciation in the value of prepaid burial arrangements for which such amount was set aside, shall also be excluded (to such extent and subject to such conditions or limitations as such regulations may prescribe) in determining the resources (and the income) of such individual.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendment made by this section shall take effect on the <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382b">42 USC 1382b note</ref>.</p></sidenote> first day of the second month after the month in which this Act is enacted.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">mandatory passthrough under state supplementation provisions</heading>
<section class="firstIndent1 fontsize10">
<num value="186"><inline class="smallCaps">Sec</inline>. 186. </num>
<content class="inline">Section 1618 of the Social Security Act is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1382g">42 USC 1382g</ref>.</p></sidenote> adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">Any State which satisfies the requirements of this section solely by reason of subsection (b) for a particular month or months in any 12-month period (described in such subsection) ending on or after June 30, 1982, may elect, with respect to any month in any subsequent 12-month period (so described), to apply subsection (a)(4) as though the reference to December 1976 in such subsection were a reference to the month of December which occurred in the 12-month period immediately preceding such subsequent period.”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">treatment of unnegotiated checks under supplemental security income program</heading>
<section class="firstIndent1 fontsize10">
<num value="187"><inline class="smallCaps">Sec</inline>. 187. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1631(i)(2) of the Social Security Act (as added <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t95/s866">95 Stat. 866</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1383">42 USC 1383</ref>.</p></sidenote> by section 2343(a) of the Omnibus Budget Reconciliation Act of 1981) is amended by striking out “<quotedText>included in all checks payable to individuals entitled to benefits under this title but</quotedText>” in the first sentence and inserting in lieu thereof “<quotedText>included in all such benefit checks</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall become effective <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1383">42 USC 1383 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
</subtitle>
<subtitle>
<num value="G">Subtitle G—</num>
<heading class="inline">Unemployment Compensation</heading>
<section>
<heading class="smallCaps centered">rounding of benefit amounts</heading>
<section class="firstIndent1 fontsize10">
<num value="191"><inline class="smallCaps">Sec</inline>. 191. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 204(a)(2) of the Federal-State Extended Unemployment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/884">95 Stat. 884</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> Compensation Act of 1970 is amended by striking out “<quotedText>or</quotedText>” at the end of clause (B), and by inserting before the period at the end thereof the following: “<quotedText>, or (D) paid to an individual with respect to a week of unemployment to the extent that such amount exceeds the amount of such compensation which would be paid to such individual if such State had a benefit structure which provided that the amount of compensation otherwise payable to any individual for any week shall be rounded (if not a full dollar amount) to the nearest lower full dollar amount</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2), the amendments made <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s3304">42 USC 3304 note</ref>.</p></sidenote> by this section shall apply in the case of compensation paid to individuals during eligibility periods beginning on or after October 1, 1983.</content>
</paragraph>
<page identifier="/us/stat/96/408">96 STAT. 408</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">In the case of a State with respect to which the Secretary of Labor has determined that State legislation is required in order to provide for rounding down of unemployment compensation amounts, the amendment made by this section shall apply in the case of compensation paid to individuals during eligibility periods which begin on or after October 1, 1983, and after the end of the first session of the State legislature which begins after the date of the enactment of this Act, or which began prior to the date of the enactment of this Act and remained in session for at least twenty-five Calendar days after such date of enactment. For purposes of the<sidenote><p class="firstIndent0 fontsize8">“Session.”</p></sidenote> preceding sentence, the term “session” means a regular, special, budget, or other session of a State legislature.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">use of certain amounts transferred to state unemployment funds</heading>
<section class="firstIndent1 fontsize10">
<num value="192"><inline class="smallCaps">Sec</inline>. 192. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Paragraph (2) of section 903(c) of the Social Security<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1103">42 USC 1103</ref>.</p></sidenote> Act is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>twenty-four</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>thirty-four</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>twenty-fourth</quotedText>” in the second sentence and inserting in lieu thereof “<quotedText>thirty-fourth</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subsection (c) of section 903 of such Act is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">If—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">amounts transferred to the account of a State pursuant to subsections (a) and 0?) of this section were used in payment of unemployment benefits to individuals; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the Governor of such State submits a request to the Secretary of Labor that such amounts be restored under this paragraph,</content>
</clause>
<continuation class="inline">then the amounts described in clause (i) shall be restored to the status of funds transferred under subsections (a) and (b) of this section which have not been used by eliminating any charge against amounts so transferred for the use of such amounts in the payment of unemployment benefits.</continuation>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Subparagraph (A) shall apply only to the extent that the amounts described in clause (i) of such subparagraph do not exceed the amount then in the State’s account.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">Subparagraph (A) shall not apply if the State has a balance of advances made to its account under title XII of this Act.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1321">42 USC 1321</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">If the Secretary of Labor determines that the requirements of this paragraph are met with respect to any request, the Secretary shall notify the Governor of the State that such requirements are met with respect to such request and the amount restored under this paragraph. Such restoration shall be as of the first day of the first month following the month in which the notification is made.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">treatment of certain employees of institutions of higher education</heading>
<section class="firstIndent1 fontsize10">
<num value="193"><inline class="smallCaps">Sec</inline>. 193. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Clause (ii) of section 3304(a)(6)(A) of the Internal<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304</ref>.</p></sidenote> Revenue Code of 1954 (relating to requirements for approval of State unemployment compensation laws) is amended to read as follows:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">with respect to services in any other capacity for an educational institution to which section 3309(a)(1) applies—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3309">26 USC 3309</ref>.</p></sidenote></chapeau>
<page identifier="/us/stat/96/409">96 STAT. 409</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">compensation payable on the basis of such services may be denied to any individual for any week which commences during a period between 2 successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a reassonable assurance that such individual will perform such services in the second of such academic years or terms, except that</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">if compensation is denied to any individual for any week under subclause (I) and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of the compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of subclause (I),”.</content>
</subclause>
</clause>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendment made by subsection (a) shall apply to weeks <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> of unemployment beginning after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The amendment made by subsection (a), insofar as it requires retroactive payments of compensation to employees of educational institutions other than institutions of higher education (as defined in section 3304(f) of the Internal Revenue Code of 1954), shall not be a requirement for any State law before January 1, 1984.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">short-time compensation</heading>
<section class="firstIndent1 fontsize10">
<num value="194"><inline class="smallCaps">Sec</inline>. 194. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">It is the purpose of this section to assist States which <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> provide partial unemployment benefits to individuals whose work-weeks are reduced pursuant to an employer plan under which such reductions are made in lieu of temporary layoffs.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary of Labor (hereinafter in this section referred to as the “Secretary”) shall develop model legislative language which may be used by States in developing and enacting short-time compensation programs, and shall provide technical assistance to States to assist in developing, enacting, and implementing such short-time compensation program.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Secretary shall conduct a study or studies for purposes of evaluating the operation, costs, effect on the State insured rate of unemployment, and other effects of State short-time compensation programs developed pursuant to this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">This section shall be a three-year experimental provision, and the provisions of this section regarding guidelines shall terminate 3 years following the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">States are encouraged to experiment in carrying out the purpose and intent of this section. However, to assure minimum uniformity. States are encouraged to consider requiring the provisions contained in subsections (c) and (d).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">For purposes of this section, the term “short-time compensation <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote> program” means a program under which—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">individuals whose workweeks have been reduced pursuant to a qualified employer plan by at least 10 per centum will be eligible for unemployment compensation;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the amount of unemployment compensation payable to any such individual shall be a pro rata portion of the unemploy-<page identifier="/us/stat/96/410">96 STAT. 410</page>ment compensation which would be payable to the individual if the individual were totally unemployed;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">eligible employees may be eligible for short-time compensation or regular unemployment compensation, as needed; except that no employee shall be eligible for more than the maximum entitlement during any benefit year to which he or she would have been entitled for total unemployment, and no employee shall be eligible for short-time compensation for more than twenty-six weeks in any twelve-month period; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">eligible employees will not be expected to meet the availability for work or work search test requirements while collecting short-time compensation benefits, but shall be available for their normal workweek.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">For purposes of subsection (c), the term “qualified employer plan” means a plan of an employer or of an employers’ association which association is party to a collective bargaining agreement (hereinafter referred to as “employers’ association”) under which there is a reduction in the number of hours worked by employees rather than temporary layoffs if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the employer’s or employers’ association’s short-time compensation plan is approved by the State agency;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the employer or employers’ association certifies to the State agency that the aggregate reduction in work hours pursuant to such plan is in lieu of temporary layoffs which would have affected at least 10 per centum of the employees in the unit or units to which the plan would apply and which would have resulted in an equivalent reduction of work hours;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">during the previous four months the work force in the affected unit or units has not been reduced by temporary layoffs of more than 10 per centum;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the employer continues to provide health benefits, and retirement benefits under defined benefit pension plans (as defined in section 3(35) of the Employee Retirement Income<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t29/s29 USC 1002">29 USC 1002</ref>.</p></sidenote> Security Act of 1974, to employees whose workweek is reduced under such plan as though their workweek had not been reduced; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">in the case of employees represented by an exclusive bargaining representative, that representative has consented to the plan.</content>
</paragraph>
<continuation class="inline">The State agency shall review at least annually any qualified employer plan put into effect to assure that it continues to meet the requirements of this subsection and of any applicable State law.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Short-time compensation shall be charged in a manner consistent with the State law.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">For purposes of this section, the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The Secretary shall conduct a study or studies of State short-time compensation programs consulting with employee and employer representatives in developing criteria and guidelines to measure the following factors:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the impact of the program upon the unemployment trust fund, and a comparison with the estimated impact on the fund of layoffs which would have occurred but for the existence of the program;</content>
</subparagraph>
<page identifier="/us/stat/96/411">96 STAT. 411</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the extent to which the program has protected and preserved the jobs of workers, with special emphasis on newly hired employees, minorities, and women;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">the extent to which layoffs occur in the unit subsequent to initiation of the program and the impact of the program upon the entitlement to unemployment compensation of the employees;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">where feasible, the effect of varying methods of administration;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">the effect of short-time compensation on employers’ State unemployment tax rates, including both users and nonusers of short-time compensation, on a State-by-State basis;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">(F) </num>
<content class="inline">the effect of various State laws and practices under those laws on the retirement and health benefits of employees who are on short-time compensation programs;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">(G) </num>
<content class="inline">a comparison of costs and benefits to employees, employers, and communities from use of short-time compensation and layoffs;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">(H) </num>
<content class="inline">the cost of administration of the short-time compensation program; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">such other factors as may be appropriate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Not later than October 1, 1985, the Secretary shall submit to <sidenote><p class="firstIndent0 fontsize8">Report to President and Congress.</p></sidenote> the Congress and to the President a final report on the implementation of this section. Such report shall contain an evaluation of short-time compensation programs and shall contain such recommendations as the Secretary deems advisable, including recommendations as to necessary changes in the statistical practices of the Department of Labor.</content>
</paragraph>
</subsection>
</section>
</section>
</subtitle>
</title>
<title>
<num value="II">TITLE II—</num>
<heading class="inline">REVENUE MEASURES</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Provisions Relating to Individuals</heading>
<section>
<num value="201">SEC. 201. </num>
<heading class="inline">ALTERNATIVE MINIMUM TAX ON TAXPAYERS OTHER THAN CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 55 (relating to alternative minimum tax <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s55">26 USC 55</ref>.</p></sidenote> for taxpayers other than corporations) is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="55">“SEC. 55. </num>
<heading class="inline">ALTERNATIVE MINIMUM TAX FOR TAXPAYERS OTHER THAN CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Tax Imposed</inline>.—</heading>
<chapeau class="inline">In the case of a taxpayer other than a corporation, there is imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">an amount equal to 20 percent of so much of the alternative minimum taxable income as exceeds the exemption amount, over</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the regular tax for the taxable year.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Alternative Minimum Taxable Income</inline>.—</heading>
<chapeau class="inline">For purposes of this title, the term ‘alternative minimum taxable income’ means the adjusted gross income (determined without regard to the deduction allowed by section 172) of the taxpayer for the taxable year—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">reduced by the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the alternative tax net operating loss deduction, plus</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the alternative tax itemized deductions, plus</content>
</subparagraph>
<page identifier="/us/stat/96/412">96 STAT. 412</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any amount included in income under section 667,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s667">26 USC 667</ref>.</p></sidenote> and</content>
</subparagraph>
</paragraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(2) </num>
<content class="inline">increased by the amount of items of tax preference.</content>
</subparagraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Credits</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of determining any credit allowable under subpart A of part IV of this subchapter (other<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s31">26 USC 31</ref>.</p></sidenote> than the foreign tax credit allowed under section 33(a))—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the tax imposed by this section shall not be treated as a tax imposed by this chapter, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount of the foreign tax credit allowed by section 33(a) shall be determined without regard to this section.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Foreign tax credit allowed against alternative minimum tax</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Determination of foreign tax credit</inline>.—</heading>
<content class="inline">The total amount of the foreign tax credit which can be taken against the tax imposed by subsection (a) shall be determined under subpart A of part III of subchapter N (section 901 and following).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Increase in amount of foreign taxes taken into account</inline>.—</heading>
<chapeau class="inline">For purposes of the determination provided by subparagraph (A), the amount of the taxes paid or accrued to foreign countries or possessions of the United States during the taxable year shall be increased by an amount equal to the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the foreign tax credit allowable under section 33(a) in computing the regular tax for the taxable year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the tax imposed by subsection (a).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Section 904(a) limitation</inline>.—</heading>
<chapeau class="inline">For purposes of the determination provided by subparagraph (A), the limitation of section 904(a) shall be an amount equal to the same proportion of the sum of the tax imposed by subsection (a) against which such credit is taken and the regular tax as—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the taxpayer’s alternative minimum taxable income from sources without the United States (but not in excess of the taxpayer’s entire alternative minimum taxable income), bears to</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">his entire alternative minimum taxable income.</content>
</clause>
<continuation class="inline">For such purpose, the amount of the limitation of section 904(a) shall not exceed the tax imposed by subsection (a).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Definition of alternative minimum taxable income from sources without the united states</inline>.—</heading>
<content class="inline">For purposes of subparagraph (C), the term ‘alternative minimum taxable income from sources without the United States’ means adjusted gross income from sources without the United States, adjusted as provided in paragraphs (1) and (2) of subsection (b) (taking into account in such adjustment only items described in such paragraphs which are properly attributable to items of gross income from sources without the United States).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Special rule for applying section 904(c)</inline>.—</heading>
<chapeau class="inline">In determining the amount of foreign taxes paid or accrued during the taxable year which may be deemed to be paid or accrued in a preceding or succeeding taxable year under section 904(c)—</chapeau>
<page identifier="/us/stat/96/413">96 STAT. 413</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the limitation of section 904(a) shall be increased <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s904">26 USC 904</ref>.</p></sidenote> by the amount of the limitation determined under subparagraph (C), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any increase under subparagraph (B) shall be taken into account.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Carryover and carryback of certain credits</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any taxable year in which a tax is imposed by this section, for purposes of determining the amount of any carryback or carryover of any applicable credit to any other taxable year, the amount of the applicable credit limitation for such taxable year shall be deemed to be—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount of the applicable credit allowable for such taxable year (determined without regard to this paragraph), reduced (but not below zero) by</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">the amount of the tax imposed by this section for the taxable year, reduced by—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the amount of the credit allowable under section 33(a), and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount of such tax taken into account under this clause with respect to any applicable credit having a lower number or letter designation.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Applicable credits, etc.</inline>—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Applicable credit</inline>.—</heading>
<content class="inline">The term ‘applicable credit’ means any credit allowable under section 38, 40, 44B, 44C, 44E, or 44F.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Applicable credit limitation</inline>.—</heading>
<content class="inline">The term ‘applicable credit limitation’ means, with respect to any applicable credit, the limitation under section 46(a)(3), 53(a), 44C(b)(5), 44E(e)(1), 44F(g)(1), or 50A(a)(2), whichever is appropriate.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Alternative tax net operating loss deduction defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘alternative tax net operating loss deduction’ means the net operating loss deduction allowable for the taxable year under section 172, except that in determining the amount of such deduction—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of taxable years beginning after December 31, 1982, section 172(b)(2) shall be applied by substituting ‘alternative minimum taxable income’ for ‘taxable income’ each place it appears, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the net operating loss (within the meaning of section 172(c)) for any loss year shall be adjusted as provided in paragraph (2).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Adjustments to net operating loss computation</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Post-1982 loss years</inline>.—</heading>
<chapeau class="inline">In the case of a loss year beginning after December 31, 1982, the net operating loss for such year under section 172(c) shall—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">be reduced by the amount of the items of tax preference arising in such year which are taken into account in computing the net operating loss, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">be computed by taking into account only itemized deductions which are alternative tax itemized deductions for the taxable year and which are otherwise described in section 172(c).</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/414">96 STAT. 414</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Pre-1983 years</inline>.—</heading>
<content class="inline">In the case of loss years beginning before January 1, 1983, the amount of the net operating loss which may be carried over to taxable years beginning after December 31, 1982, for purposes of subparagraph (A), shall be equal to the amount which may be carried from the loss year to the first taxable year of the taxpayer beginning after December 31, 1982.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Alternative tax itemized deductions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘alternative tax itemized deductions’ means an amount equal to the sum of any amount allowable as a deduction for the taxable year (other than a deduction allowable in computing adjusted gross income) under—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">section 165(a) for losses described in subsection (c)(3)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s165">26 USC 165</ref>.</p></sidenote> or (d) of section 165,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">section 170 (relating to charitable deductions),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">section 213 (relating to medical deductions),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">this chapter for qualified interest, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">section 691(c) (relating to deduction for estate tax).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Amounts which may be carried over</inline>.—</heading>
<content class="inline">No amount shall be taken into account under paragraph (1) to the extent such amount may be carried to another taxable year for purposes of the regular tax.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Qualified interest</inline>.—</heading>
<chapeau class="inline">The term ‘qualified interest’ means the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any qualified housing interest, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any amount allowed as a deduction for interest (other than qualified housing interest) to the extent such amount does not exceed the qualified net investment income of the taxpayer for the taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Qualified housing interest</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified housing interest’ means interest which is paid or accrued during the taxable year on indebtedness which is incurred in acquiring, constructing, or substantially rehabilitating any property which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is the principal residence (within the meaning of section 1034) of the taxpayer at the time such interest accrues or is paid, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is a qualified dwelling used by the taxpayer (or any member of his family within the meaning of section 267(c)(4)) during the taxable year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified dwelling</inline>.—</heading>
<chapeau class="inline">The term ‘qualified dwelling’ means any—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">house,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">apartment,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">condominium, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v)),</content>
</clause>
<continuation class="inline">including all structures or other property appurtenant thereto.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rule for indebtedness incurred before july 1, 1982</inline>.—</heading>
<chapeau class="inline">The term ‘qualified housing interest’ includes interest paid or accrued on indebtedness which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">was incurred by the taxpayer before July 1, 1982, and</content>
</clause>
<page identifier="/us/stat/96/415">96 STAT. 415</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">is secured by property which, at the time such indebtedness was incurred, was—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the principal residence (within the meaning of section 1034) of the taxpayer, or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1034">26 USC 1034</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">a qualified dwelling used by the taxpayer (or any member of his family (within the meaning of section 267(c)(4))).</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Qualified net investment income</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified net investment income’ means the excess of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">qualified investment income, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">qualified investment expenses.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified investment income</inline>.—</heading>
<chapeau class="inline">The term ‘qualified investment income’ means the sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">investment income (within the meaning of section 163(d)(3)(B) other than clause (ii) thereof),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any net capital gain attributable to the disposition of property held for investment, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the amount of items of tax preference described in paragraph (1) of section 57(a).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Qualified investment expenses</inline>.—</heading>
<chapeau class="inline">The term ‘qualified investment expenses’ means the deductions directly connected with the production of qualified investment income to the extent that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such deductions a reallowable in computing adjusted gross income, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such deductions are not items of tax preference.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Special rules for estates and trusts</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of an estate or trust, the alternative tax itemized deductions for any taxable year includes the deductions allowable under sections 642(c), 651(a), and 661(a).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Determination of adjusted gross income</inline>.—</heading>
<content class="inline">The adjusted gross income of an estate or trust shall be computed in the same manner as in the case of an individual, except that the deductions for costs paid or incurred in connection with the administration of the estate or trust shall be treated as allowable in arriving at adjusted gross income.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Limitation on medical deduction</inline>.—</heading>
<content class="inline">In applying subparagraph (C) of paragraph (1), the amount allowable as a deduction under section 213 shall be determined by substituting ‘10 percent’ for ‘5 percent’ in section 213(a). <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 421.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Treatment of interests in limited partnerships and subchapter s corporations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Certain interest treated as not allowable in computing adjusted gross income</inline>.—</heading>
<content class="inline">Any amount allowable as a deduction for interest on indebtedness incurred or continued to purchase or carry a limited business interest shall be treated as not allowable in computing adjusted gross income.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Income treated as qualified investment income</inline>.—</heading>
<content class="inline">Any income derived from a limited business interest shall be treated as qualified investment income.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Limited business interest</inline>.—</heading>
<chapeau class="inline">The term ‘limited business interest’ means an interest—</chapeau>
<page identifier="/us/stat/96/416">96 STAT. 416</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">as a limited partner in a partnership, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">as a shareholder in an electing small business corporation (as defined in section 1371(b)) if the taxpayer does not actively participate in the management of such corporation.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Other definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Exemption amount</inline>.—</heading>
<chapeau class="inline">The term ‘exemption amount’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">$40,000 in the case of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a joint return, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a surviving spouse (as defined in section 2(a)),</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">$30,000 in the case of an individual who—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is not a married individual (as defined in section 143), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is not a surviving spouse (as so defined), and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<chapeau class="inline">$20,000 in the case of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a married individual (as so defined) who files a separate return, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">an estate or trust.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Regular tax</inline>.—</heading>
<content class="inline">The term ‘regular tax’ means the taxes imposed by this chapter for the taxable year (computed without regard to this section and without regard to the taxes imposed by sections 72(m)(5)(B), 72(q), 402(e), 408(f), 409(c), and 667(b))<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, pp. 509, 546.</p><p class="firstIndent0 fontsize8"><i>Post</i>, p. 585.</p></sidenote> reduced by the sum of the credits allowable under subpart A of part IV of this subchapter (other than under sections 31, 39, and 43). For purposes of this paragraph, the amount of the credits allowable under such subpart shall be determined without regard to this section.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Items of Tax Preference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Subsection (a) of section 57 (relating to items<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s57">26 USC 57</ref>.</p></sidenote> of tax preference) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out paragraph (1) and inserting in lieu thereof the following new paragraph:</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of interest and dividends</inline>.—</heading>
<content class="inline">Any amount excluded from gross income for the taxable year under section 116 or 128.”,</content>
</paragraph>
</quotedContent>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out paragraphs (5) and (6) and inserting in lieu thereof the following new paragraphs:</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Mining exploration and development costs</inline>.—</heading>
<chapeau class="inline">With respect to each mine or other natural deposit (other than an oil or gas well) of the taxpayer, an amount equal to the excess of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount allowable as a deduction under section 616(a) or 617, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount which would have been allowable if the expenditures had been capitalized and amortized ratably over the 10-year period beginning with the taxable year in which such expenditures were made.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Circulation and research and experimental expenditures</inline>.—</heading>
<chapeau class="inline">An amount equal to the excess of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount allowable as a deduction under section 173 or 174(a) for the taxable year, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount which would have been allowable for the taxable year if the circulation expenditures described in section 173 or the research and experimental expenditures described in section 174 had been capitalized and amortized ratably over the 10-year period beginning with the taxable year in which such expenditures were made.”, and</content>
</subparagraph>
</paragraph>
</quotedContent>
</subparagraph>
<page identifier="/us/stat/96/417">96 STAT. 417</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out paragraph (10) and inserting in lieu thereof the following:</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Incentive stock options</inline>.—</heading>
<content class="inline">With respect to the transfer of a share of stock pursuant to the exercise of an incentive stock option (as defined in section 422A), the amount by which the fair market value of the share at the time of exercise exceeds the option price.”</content>
</paragraph>
</quotedContent>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The next to last sentence of section 57(a) is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/224">95 Stat. 224</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s57">26 USC 57</ref>.</p></sidenote> by striking out “<quotedText>(3), (11), and (12)</quotedText>” and inserting in lieu thereof “<quotedText>(1), (3), (5), (6), (11), and (12)(A)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Section 57(a) is amended by striking out the last sentence.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Optional 10-year writeoff of certain tax preferences</inline>—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 58 (relating to rules for application of minimum <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s58">26 USC 58</ref>.</p></sidenote> tax) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Optional 10-year writeoff of certain tax preferences</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of this title, in the case of an individual, any qualified expenditure to which an election under this paragraph applies shall be allowed as a deduction ratably over the 10-year period beginning with the taxable year in which such expenditure was made.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Qualified expenditure</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘qualified expenditure’ means any amount which, but for an election under this subsection, would have been allowable as a deduction for the taxable year in which paid or incurred under—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">section 173 (relating to circulation expenditures),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">section 174(a) (relating to research and experimental expenditures),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">section 263(c) (relating to intangible drilling and development expenditures),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">section 616(a) (relating to development expenditures), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">section 617 (relating to deduction of certain mining exploration expenditures).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Other sections not applicable</inline>.—</heading>
<content class="inline">Except as provided in this subsection, no deduction shall be allowed under any other section for any qualified expenditure to which an election under this subsection applies.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Special election for intangible drilling and development costs not allocable to interest as limited partner</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any nonlimited partnership intangible drilling costs to which an election under this paragraph applies—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the applicable percentage of such costs (adjusted as provided in section 48(q)) shall be allowed as a <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 427.</p></sidenote> deduction for the taxable year in which paid or incurred and for each of the 4 succeeding taxable years, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such costs shall be treated, for purposes of determining the amount of the credit allowable under section 38 for the taxable year in which paid or incurred, as qualified investment (within the meaning of subsections (c) and (d) of section 46) with respect to property placed in service during such year.</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/418">96 STAT. 418</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the term ‘applicable percentage’ means the percentage determined in accordance with the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-style:bold; vertical-align:bottom; font-size:8pt">“Taxable Year:</th>
<th style="text-align:right; font-style:bold; vertical-align:bottom; font-size:8pt">Applicable percentage:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:1em; vertical-align:top" leaders="yes">1</td>
<td style="text-align:right; vertical-align:top">15</td>
</tr>
<tr>
<td style="text-align:left; text-indent:1em; vertical-align:top" leaders="yes">2</td>
<td style="text-align:right; vertical-align:top">22</td>
</tr>
<tr>
<td style="text-align:left; text-indent:1em; vertical-align:top" leaders="yes">3</td>
<td style="text-align:right; vertical-align:top">21</td>
</tr>
<tr>
<td style="text-align:left; text-indent:1em; vertical-align:top" leaders="yes">4</td>
<td style="text-align:right; vertical-align:top">21</td>
</tr>
<tr>
<td style="text-align:left; text-indent:1em; vertical-align:top" leaders="yes">5</td>
<td style="text-align:right; vertical-align:top">21</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Nonlimited partnership intangible drilling costs</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘non-limited partnership intangible drilling costs’ means any qualified expenditure described in paragraph (2)(C) of an individual which is not allocable to such individual’s interest as a limited partner in a limited partnership.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Election</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">An election may be made under this subsection with respect to any qualified expenditure.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Revocable only with consent</inline>.—</heading>
<content class="inline">An election under this subsection with respect to any qualified expenditure may be revoked only with the consent of the Secretary.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Time and manner</inline>.—</heading>
<content class="inline">An election under this subsection shall be made at such time and in such manner as the Secretary shall by regulations prescribe.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Partners</inline>.—</heading>
<content class="inline">In the case of a partnership, any election under this subsection shall be made separately by each partner with respect to the partner’s allocable share of any qualified expenditure.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Dispositions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Oil, gas, and geothermal property</inline>.—</heading>
<chapeau class="inline">In the case of any disposition of any oil, gas, or geothermal property to which section 1254 applies (determined without regard to this section)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any deduction under paragraph (1) or (4)(A) with respect to costs which are allocable to such property shall, for purposes of section 1254, be treated as a deduction allowable under section 263(c), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of any credit allowable under section 38 by reason of paragraph (4XB) which is allocable to such property, such disposition shall, for purposes of section 47, be treated as a disposition of section 38 recovery property which is not 3-year property.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Application of section 617(d)</inline>.—</heading>
<content class="inline">In the case of any disposition of mining property to which section 617(d) applies (determined without regard to this subsection), any amount allowable as a deduction under paragraph (1) which is allocable to such property shall, for purposes of section 617(d), be treated as a deduction allowable under section 617(a).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Amounts to which election apply not treated as tax preference</inline>.—</heading>
<content class="inline">Any qualified expenditure to which an election under paragraph (1) or (4) applies shall not be treated as an item of tax preference under section 57(a).”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (a) of section 1016 (relating to adjustments to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/239">95 Stat. 239</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1016">26 USC 1016</ref>.</p></sidenote> basis) is amended by striking out “<quotedText>and</quotedText>” at the end of paragraph (23), by striking out the period at the end of paragraph (24) and<page identifier="/us/stat/96/419">96 STAT. 419</page> inserting in lieu thereof “<quotedText>, and</quotedText>”, and by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="25">“(25) </num>
<content class="inline">for amounts allowed as deductions under section 58(i) (relating to optional 10-year writeoff of certain tax preferences).”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Section 56 (relating to corporate minimum tax) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s56">26 USC 56</ref>.</p></sidenote> amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>person</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>corporation</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>one-half (or in the case of a corporation, an amount equal to)</quotedText>” in subsection (c),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>sections 72(m)(5)(B), 402(e), 408(f), 531, and 541</quotedText>” in subsection (c) and inserting in lieu thereof “<quotedText>sections 531 and 541</quotedText>”</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “<quotedText>31, 39, 43, and 440</quotedText>” in subsection (c) 95 Stat. 293. and inserting in lieu thereof “<quotedText>39 and 44G</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">by striking out the section heading and inserting in lieu thereof the following:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="56">“SEC. 56. </num>
<heading class="inline">CORPORATE MINIMUM TAX.”</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">The table of sections for part IV of subchapter A of chapter 1 is amended by striking out the item relating to section 56 and inserting in lieu thereof the following:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section">
<designator>“Sec. 56. </designator><label>Corporate minimum tax.”</label>
</referenceItem>
</toc>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Section 58 (relating to rules for application of minimum <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s58">26 USC 58</ref>.</p></sidenote> taxes) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out subsection (a),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out subsection (c) and inserting in lieu thereof the following:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Estates and Trusts</inline>.—</heading>
<content class="inline">In the case of an estate or trust, the items of tax preference for any taxable year shall be apportioned between the estate or trust and the beneficiaries in accordance with regulations prescribed by the Secretary.”, and</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<chapeau class="inline">in subsection (g)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>paragraphs (6) and</quotedText>” in paragraph (1) and inserting in lieu thereof “<quotedText>paragraph</quotedText>”, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out so much of paragraph (2) as precedes the last two sentences thereof and inserting in lieu thereof the following:</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<quotedContent>
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Capital gains</inline>.—</heading>
<content class="inline">For purposes of section 56, the items of tax preference set forth in section 57(a)(9) which are attributable to sources within any foreign country or possession of the United States shall not be taken into account if preferential treatment is not accorded gain from the sale or exchange of capital assets (or property treated as capital assets).”</content>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 5(a)(4) is amended by striking out “<quotedText>sections 55 and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s5">26 USC 5</ref>.</p></sidenote> 56</quotedText>” and inserting in lieu thereof “<quotedText>section 55</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 511(d)(2) is amended by striking out “<quotedText>and section 56 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s511">26 USC 511</ref>.</p></sidenote> (as the case may be)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Subparagraph (A) of section 897(a)(2) (relating to 20-percent<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s897">26 USC 897</ref>.</p></sidenote> minimum tax on nonresident alien individuals) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any nonresident alien individual, the amount determined under section 55(a)(1)<page identifier="/us/stat/96/420">96 STAT. 420</page> for the taxable year shall not be less than 20 percent of the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the individual’s alternative minimum taxable income (as defined in section 55(b)) for the taxable year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the individual’s net United States real property gain for the taxable year.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Sections 6015(d)(1), 6362(b)(2)(A), and 6654(g)(1) are each<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6015/6362/6654">26 USC 6015, 6362, 6654.</ref></p></sidenote> amended by striking out “<quotedText>or 56</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Sections 46(a)(4), 53(a), and 901(a) are each amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46/53/901">26 USC 46, 53, 901</ref>.</p></sidenote> striking out “<quotedText>(relating to minimum tax for tax preferences)</quotedText>” and inserting in lieu thereof “<quotedText>(relating to corporate minimum tax)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (A) of section 936(a)(3) is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s936">26 USC 936</ref>.</p></sidenote> out “<quotedText>(relating to minimum tax)</quotedText>” and inserting in lieu thereof “<quotedText>(relating to corporate minimum tax)</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Section 173 (relating to circulation expenditures) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s173">26 USC 173</ref>.</p></sidenote> amended—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>Notwithstanding section 263</quotedText>” and inserting in lieu thereof
</content>
</clause>
</subparagraph>
</paragraph>
</section>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<quotedContent>
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Notwithstanding section 263”, and</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by adding at the end thereof the following new subsection:</content>
</clause>
</paragraph>
</quotedContent>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<quotedContent>
<content class="fontsize8"><b>“For election of 10-year amortization of expenditures allowable as a deduction under subsection (a), see section 58(i)</b>.”</content>
</quotedContent>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">Subsection (e) of section 174 (relating to research and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s174">26 USC 174</ref>.</p></sidenote> experimental expenditures) is amended—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText><b>For adjustments</b></quotedText>” and inserting in lieu thereof
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize8">
<num value="1"><b>“(1) </b></num>
<content class="inline"><b>For adjustments”,</b></content>
</paragraph>
</quotedContent>
</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize8">
<num value="2"><b>“(2) </b></num>
<content class="inline"><b>For election of 10-year amortization of expenditures allowable as a deduction under subsection (a), see section 58(i).”,</b></content>
</paragraph>
</quotedContent>
<p class="inline">and</p>
</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">by striking out “<quotedText><inline class="smallCaps">Cross Reference</inline></quotedText>” and inserting in lieu thereof “<quotedText><inline class="smallCaps">Cross References</inline></quotedText>”.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Section 616 (relating to development expenditures) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s616">26 USC 616</ref>.</p></sidenote> amended by adding at the end thereof the following new subsection:</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<content class="fontsize8"><b>“For election of 10-year amortization of expenditures allowable as a deduction under subsection (a), see section 58(i).”</b></content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">Section 617 (relating to deduction of certain mining exploration<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s617">26 USC 617</ref>.</p></sidenote> expenditures) is amended by adding at the end thereof the following new subsection:</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<page identifier="/us/stat/96/421">96 STAT. 421</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<content class="fontsize8"><b>“For election of 10-year amortization of expenditures allowable as a deduction under this section, see section 58(i).”</b></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Subsection (a) of section 7701 (relating to definitions) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7701">26 USC 7701</ref>.</p></sidenote> amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="38">“(38) </num>
<heading class="inline"><inline class="smallCaps">Joint return</inline>.—</heading>
<content class="inline">The term ‘joint return’ means a single return made jointly under section 6013 by a husband and wife.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s55">26 USC 55 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for pre-1983 section 56 (b) tax deferrals</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s56">26 USC 56 note</ref>.</p></sidenote>
<content class="inline">The amendments made by subsection (c)(1) of this section to section 56(b) of the Internal Revenue Code of 1954 shall not apply to any net operating loss carryover from any taxable year beginning before January 1, 1983, which is attributable to any excess described in section 56(b)(1)(B) of such Code for such taxable year.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="202">SEC. 202. </num>
<heading class="inline">LIMITATION ON MEDICAL DEDUCTION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subsection (a) of section 213 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s213">26 USC 213</ref>.</p></sidenote> deduction for medical, dental, etc., expenses) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Allowance of Deduction</inline>.—</heading>
<content class="inline">There shall be allowed as a deduction the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent (as defined in section 152), to the extent that such expenses exceed 5 percent of adjusted gross income.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Treatment of Medicine and Drugs</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subsection (b) of section 213 (relating to limitation with respect to medicine and drugs) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Limitation with respect to medicine and drugs</inline>.—</heading>
<content class="inline">An amount paid during the taxable year for medicine or a drug shall be taken into account under subsection (a) only if such medicine or drug is a prescribed drug or is insulin.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Definition of prescribed drug</inline>.—</heading>
<content class="inline">Subsection (e) of section 213 is amended by inserting after paragraph (1) the following new paragraphs:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Prescribed drug</inline>.—</heading>
<content class="inline">The term ‘prescribed drug’ means a drug or biological which requires a prescription of a physician for its use by an individual.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Physician</inline>.—</heading>
<content class="inline">The term ‘physician’ has the meaning given to such term by section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)).”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subsection (e) of section 213 (as in effect before the amendment made by paragraph (2)) is amended by redesignating paragraphs (2), (3), and (4) as paragraphs (4), (5), and (6), respectively.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subsections (d), (e), and (f) of section 213 are redesignated as subsections (c), (d), and (e), respectively.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (b) of section 105 is amended by striking <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s105">26 USC 105</ref>.</p></sidenote> out “<quotedText>section 213(e)</quotedText>” and inserting in lieu thereof “<quotedText>section 213(d)</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s213">26 USC 213 note</ref>.</p></sidenote>
<page identifier="/us/stat/96/422">96 STAT. 422</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (a).—</heading>
<content class="inline">The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (b).—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 1983.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="203">SEC. 203. </num>
<heading class="inline">LIMITATION ON DEDUCTION FOR NONBUSINESS CASUALTY LOSSES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 165 (relating to losses) is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s165">26 USC 165</ref>.</p></sidenote> striking out subsection (h), by redesignating subsection (i) as subsection (j). and by inserting after subsection (g) the following new subsections:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Casualty and Theft Losses</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Any loss of an individual described in subsection (c)(3) shall be allowed for any taxable year only to the extent that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount of loss to such individual arising from each casualty, or from each theft, exceeds $100, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the aggregate amount of all such losses sustained by such individual during the taxable year (determined after application of subparagraph (A)) exceeds 10 percent of the adjusted gross income of the individual.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Joint returns</inline>.—</heading>
<content class="inline">For purposes of the $100 and 10 percent limitations described in paragraph (1), a husband and wife making a joint return for the taxable year shall be treated as one individual.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Coordination with estate tax</inline>.—</heading>
<content class="inline">No loss described in subsection (c)(3) shall be allowed if, at the time of filing the return, such loss has been claimed for estate tax purposes in the estate tax return.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Disaster Losses</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Election to take deduction for preceding year</inline>.—</heading>
<content class="inline">Notwithstanding the provisions of subsection (a), any loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Disaster Relief Act of 1974 may, at the election of the taxpayer, be taken into account for the taxable year immediately preceding the taxable year in which the disaster occurred.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Year of loss</inline>.—</heading>
<content class="inline">If an election is made under this subsection, the casualty resulting in the loss shall be treated for purposes of this title as having occurred in the taxable year for which the deduction is claimed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Amount of loss</inline>.—</heading>
<content class="inline">The amount of the loss taken into account in the preceding taxable year by reason of paragraph (1) shall not exceed the uncompensated amount determined on the basis of the facts existing at the date the taxpayer claims the</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<chapeau class="inline">Subsection (c) of section 165 (relating to limitation on losses of individuals) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>except as provided in subsection (h),</quotedText>” before “losses” the first place it appears in paragraph (3) thereof, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the last three sentences.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s165">26 USC 165 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1982. Such amendments shall also apply to the taxpayer’s last taxable year beginning before January 1, 1983, solely for purposes of determining<page identifier="/us/stat/96/423">96 STAT. 423</page> the amount allowable as a deduction with respect to any loss taken into account for such year by reason of an election under section 165(i) of the Internal Revenue Code of 1954 (as amended by this section).</content>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="B">Subtitle B—</num>
<heading class="inline">Provisions Primarily Relating to Business</heading>
<part>
<num value="I"><b>PART I</b>—</num>
<heading class="inline"><b>REDUCTION IN CERTAIN DEDUCTIONS AND CREDITS</b></heading>
<section>
<num value="204">SEC. 204. </num>
<heading class="inline">15 PERCENT REDUCTION IN CERTAIN CORPORATE PREFERENCE ITEMS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subchapter B of chapter 1 (relating to computation of taxable income) is amended by adding at the end thereof the following new part:
<quotedContent>
<part>
<num value="XI"><b>“PART XI</b>—</num>
<heading class="inline"><b>SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS</b></heading>
<section>
<subsection class="firstIndent1 fontsize10">
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 291.</designator> <label>Special rules relating to corporate preference items.</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="291">“SEC. 291. </num>
<heading class="inline">SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s291">26 USC 291</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">15-Percent Reduction In Certain Preference Items, Etc</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, in the case of an applicable corporation—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Section 1250 capital gain treatment</inline>.—</heading>
<chapeau class="inline">In the case of section 1250 property which is disposed of during the taxable year, 15 percent of the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount which would be treated as ordinary income if such property was section 1245 property or section 1245 recovery property, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount treated as ordinary income under section 1250,</content>
</subparagraph>
<continuation class="inline">shall be treated as gain which is ordinary income and shall be recognized notwithstanding any other provision of this title.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Reduction in percentage depletion</inline>.—</heading>
<chapeau class="inline">In the case of iron ore and coal (including lignite), the amount allowable as a deduction under section 613 with respect to any property (as defined in section 614) shall be reduced by 15 percent of the amount of the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount of the deduction allowable under section 613 for the taxable year (determined without regard to this paragraph), over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the adjusted basis of the property at the close of the taxable year (determined without regard to the depletion deduction for the taxable year).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Certain financial institution preference items</inline>.—</heading>
<content class="inline">The amount allowable as a deduction under this chapter (determined without regard to this section) with respect to any financial institution preference item shall be reduced by 15 percent.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Certain deferred disc income</inline>.—</heading>
<content class="inline">If an applicable corporation is a shareholder of a DISC, in the case of taxable years beginning after December 31, 1982, section 995(b)(1)(F)(i) shall be<page identifier="/us/stat/96/424">96 STAT. 424</page> applied with respect to such corporation by substituting ‘57.5 percent’ for ‘one-half’.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Amortization of pollution control facilities</inline>.—</heading>
<content class="inline">If an election is made under section 169 with respect to any certified<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s169">26 USC 169</ref>.</p></sidenote> pollution control facility, the amortizable basis of such facility for purposes of such section shall be reduced by 15 percent.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Treatment of Intangible Drilling Costs and Mineral Exploration and Development Costs</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, in the case of an applicable corporation—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The amount allowable as a deduction for any taxable year (determined without regard to this section)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">under section 263(c) in the case of an integrated oil company, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">under section 616(a) or 617,</content>
</subparagraph>
<continuation class="inline">shall be reduced by 15 percent.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Special rule for amounts not allowable as deductions under paragraph (1).—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Intangible drilling costs</inline>.—</heading>
<content class="inline">The amount not allowable as a deduction under section 263(c) for any taxable year by reason of paragraph (1) shall be allowable as a deduction ratably over the 36-month period beginning with the month in which the costs are paid or incurred.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Mineral exploration and development costs</inline>.—</heading>
<chapeau class="inline">In the case of any amount not allowable as a deduction under section 616(a) or 617 for any taxable year by reason of paragraph (1)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the applicable percentage of the amount not so allowable as a deduction shall be allowable as a deduction for the taxable year in which the costs are paid or incurred and in each of the 4 succeeding taxable years, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such costs shall be treated, for purposes of determining the amount of the credit allowable under section 38 for the taxable year in which paid or incurred, as qualified investment (within the meaning of subsections (c) and (d) of section 46) with respect to property placed in service during such year.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<content class="inline">For purposes of paragraph (2)(B), the term ‘applicable percentage’ means the percentage determined in accordance with the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-style:bold; vertical-align:bottom; font-size:8pt">“Taxable Year:</th>
<th style="text-align:center; font-style:bold; vertical-align:bottom; font-size:8pt">Applicable percentage:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">1</td>
<td style="text-align:center; vertical-align:top">15</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">2</td>
<td style="text-align:center; vertical-align:top">22</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">3</td>
<td style="text-align:center; vertical-align:top">21</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">4</td>
<td style="text-align:center; vertical-align:top">21</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">5</td>
<td style="text-align:center; padding-left:0.5em; vertical-align:top">21.</td>
</tr>
</tbody>
</table>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Dispositions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Oil, gas, and geothermal property</inline>.—</heading>
<content class="inline">In the case of any disposition of any oil, gas, or geothermal property to which section 1254 applies (determined without regard to this section) any deduction under paragraph (2)(A) with respect to intangible drilling and development costs under section 263(c) which are allocable to such property shall, for purposes of section 1254, be treated as a deduction allowable under section 263(c).</content>
</subparagraph>
<page identifier="/us/stat/96/425">96 STAT. 425</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Application of section</inline> 617(d).—</heading>
<content class="inline">In the case of any disposition of mining property to which section 617(d) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s617">26 USC 617</ref>.</p></sidenote> applies (determined without regard to this section), any amount allowable as a deduction under paragraph (2)(B) which is allocable to such property shall, for purposes of section 617(d), be treated as a deduction allowable under section 617(a).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Recapture of investment credit</inline>.—</heading>
<content class="inline">In the case of any disposition of any property to which the credit allowable under section 38 by reason of pa ragraph (2)(B) is allocable, such disposition shall , for purposes of section 47, be treated as a disposition of section 38 recovery property which is not 3-year property.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Integrated oil company defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘integrated oil company’ means, with respect to any taxable year, any producer (within the meaning of section 4996(a)(1)) of crude oil other than an independent producer (within the meaning of section 4992(b)).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Coordination with cost depletion</inline>.—</heading>
<content class="inline">The portion of the adjusted basis of any property which is attributable to intangible drilling and development costs or mining exploration and development costs shall not be taken into account for purposes of determining depletion under section 611.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Special Rules Relating to Pollution Control Facilities</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Accelerated cost recovery deduction</inline>.—</heading>
<content class="inline">For purposes of subclause (I) of section 168(d)(1)(A)(ii), a taxpayer shall not be <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> treated as electing the amortization deduction under section 169 with respect to that portion of the basis not taken into account under section 169 by reason of subsection (a)(5).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">1250 recapture</inline>.—</heading>
<content class="inline">Subsection (a)(1) shall not apply to any section 1250 property which is part of a certified pollution control facility (within the meaning of section 169(d)(1)) with respect to which an election under section 169 was made.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Real Estate Investment Trusts</inline>.—</heading>
<content class="inline">In the case of a real estate investment trust (as defined in section 856), the difference between the amounts described in subparagraphs (A) and (B) of subsection (a)(1) shall be reduced to the extent that a capital gain dividend (as defined in section 857(b)(3)(C), applied without regard to this section) is treated as paid out of such difference. Any capital gain dividend treated as having been paid out of such difference to a shareholder which is an applicable corporation retains its character in the hands of the shareholder as gain from the disposition of section 1250 property for purposes of applying subsection (a)(1) to such shareholder .</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<quotedContent>
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Financial institution preference item</inline>.—</heading>
<chapeau class="inline">The term ‘financial institution preference item’ includes the following:</chapeau>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Excess reserves for losses on bad debts of financial institutions</inline>.—</heading>
<chapeau class="inline">In the case of a financial institution to which section 585 or 593 applies, the excess of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount which would, but for this section, be allowable as a deduction for the taxable year for a reasonable addition to a reserve for bad debts, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the amount which would have been allowable had such institution maintained its bad debt reserve for all taxable years on the basis of actual experience.</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/426">96 STAT. 426</page>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Interest on debt to carry tax-exempt obligations acquired after december 31, 1982</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of a financial institution to which section 585 or 593 applies, the amount of interest on indebtedness incurred or continued to purchase or carry obligations acquired after December 31, 1982, the interest on which is exempt from taxes for the taxable year, to the extent that a deduction would (but for this paragraph) be allowable with respect to such interest for such taxable year.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Determination of interest allocable to indebtedness on tax-exempt obligations</inline>.—</heading>
<chapeau class="inline">Unless the taxpayer (under regulations prescribed by the Secretary) establishes otherwise, the amount determined under clause (i) shall be an amount which bears the same ratio to the aggregate amount allowable (determined without regard to this section) to the taxpayer as a deduction for interest for the taxable year as—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the taxpayer’s average adjusted basis (within the meaning of section 1016) of obligations described in clause (i), bears to</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such average adjusted basis for all assets of the taxpayer.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Applicable corporation</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘applicable corporation’ means any corporation other than an electing small business corporation (as defined in section 1371(b)).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Section 1245 and 1250 property</inline>.—</heading>
<content class="inline">The terms ‘section 1245 property’, ‘section 1245 recovery property’, and ‘section 1250 property’ have the meanings given such terms by sections 1245(a)(3), 1245(a)(5), and 1250(c), respectively.”<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/222">95 Stat. 222</ref>.</p></sidenote></content>
</paragraph>
</quotedContent>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Coordination With Minimum Tax</inline>.—</heading>
<chapeau class="inline">Section 57(b) (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1245">26 USC 1245</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s57">26 USC 57</ref>.</p></sidenote> adjusted itemized deductions) is amended to read as follows:</chapeau>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Application With Section 291</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any item of tax preference of an applicable corporation described in—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">paragraph (4) or (7) of subsection (a), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">paragraph (8) of subsection (a) (but only to the extent such item is allocable to a deduction for depletion for iron ore and coal (including lignite)),</content>
</subparagraph>
<continuation class="inline">only 71.6 percent of the amount of such item of tax preference (determined without regard to this subsection) shall be taken into account as an item of tax preference.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Certain capital gains</inline>.—</heading>
<content class="inline">In determining the net capital gain of any applicable corporation for purposes of paragraph (9)(B) of subsection (a), there shall be taken into account only 71.6 percent of any gain from the sale or exchange of section 1250 property which is equal to 85 percent of the excess determined under section 291(a)(1) with respect to such property.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 423.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Applicable corporation defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘applicable corporation’ has the meaning given such term by section 291(e)(2).”</content>
</paragraph>
</subsection>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsection (c) of section 263 (relating to intangible drilling<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s263">26 USC 263</ref>.</p></sidenote> and development costs) is amended by adding at the end thereof the following new sentence: “This subsection shall not apply<page identifier="/us/stat/96/427">96 STAT. 427</page> with respect to any costs to which any deduction is allowed under section 58(i) or 291.” <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 417, 423.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of parts for subchapter B of chapter 1 is amended by adding at the end thereof the following:
<quotedContent>
<toc>
<referenceItem role="part"><designator>“Part XI.</designator> <label>Special rules relating to corporate preference items.”</label></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s291">26 USC 291 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">1250 gain</inline>.—</heading>
<content class="inline">Section 291(a)(1) of the Internal Revenue Code <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 423.</p></sidenote> of 1954 shall apply to sales or other dispositions after December 31, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Pollution control facilities</inline>.—</heading>
<content class="inline">Section 291(a)(5) of such Code shall apply to property placed in service after December 31, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Drilling and mining costs</inline>.—</heading>
<content class="inline">Section 291(b) of such Code shall apply to expenditures after December 31, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Reduction in percentage depletion for coal and iron ore</inline>.—</heading>
<content class="inline">Section 291(a)(2) of such Code shall apply to taxable years beginning after December 31, 1983.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Minimum tax</inline>.—</heading>
<content class="inline">The amendment made by subsection (b) shall apply to taxable years ending after December 31, 1982, with respect to items of tax preference described in section 57(b) <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 426.</p></sidenote> of such Code to which section 291 of such Code applies; except that in the case of an item described in section 291(a)(2) of such Code, such amendment shall apply to taxable years beginning after December 31, 1983.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="205">SEC. 205. </num>
<heading class="inline">AMENDMENTS TO INVESTMENT CREDIT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Basis Adjustment to Reflect Investment Tax Credit</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 48 (relating to definitions and special<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote> rules involving section 38 property) is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="q">“(q) </num>
<heading class="inline"><inline class="smallCaps">Basis Adjustment to Section 38 Property</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of this subtitle, if a credit is determined under section 46(a)(2) with respect to section 38 property, the basis of such property shall be reduced by 50 percent of the amount of the credit so determined.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Certain dispositions</inline>.—</heading>
<content class="inline">If during any taxable year there is a recapture amount determined with respect to any section 38 property the basis of which was reduced under paragraph (1), the basis of such property (immediately before the event resulting in such recapture) shall be increased by an amount equal to 50 percent of such recapture amount. For purposes of the <sidenote><p class="firstIndent0 fontsize8">“Recapture amounts.”</p></sidenote> preceding sentence, the term ‘recapture amount’ means any increase in tax (or adjustment in carrybacks or carryovers) determined under section 47.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule for qualified rehabilitated buildings</inline>.—</heading>
<content class="inline">In the case of any credit determined under section 46(a)(2) for any qualified rehabilitation expenditure in connection with a qualified rehabilitated building other than a certified historic structure, paragraphs (1) and (2) shall be applied without regard to the phrase ‘50 percent of’.</content>
</paragraph>
<page identifier="/us/stat/96/428">96 STAT. 428</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Election of reduced credit in lieu of basis adjustment for regular percentage</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the taxpayer elects to have this paragraph apply with respect to any recovery property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">paragraphs (1) and (2) shall not apply to so much of the credit determined under section 46(a)(2) with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46</ref>.</p></sidenote> respect to such property as is attributable to the regular percentage set forth in section 46(a)(2)(B); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the amount of the credit allowable under section 38 with respect to such property shall be determined under subparagraph (B).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Reduction in credit</inline>.—</heading>
<chapeau class="inline">In the case of any recovery property to which an election under subparagraph (A) applies—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">solely for the purposes of applying the regular percentage, the applicable percentage under subsection (c) or (d) of section 46 shall be deemed to be 100 percent, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">notwithstanding section 46(a)(2)(B), the regular percentage shall be—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">8 percent in the case of recovery property other than 3-year property, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">4 percent in the case of recovery property which is 3-year property.</content>
</subclause>
</clause>
<continuation class="inline">For purposes of the preceding sentence, RRB replacement property (within the meaning of section 168(f)(3)(B)) shall be<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> treated as property which is not 3-year property.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Time and manner of making election</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">An election under this subsection with respect to any property shall be made on the taxpayer’s return of the tax imposed by this chapter for the taxpayer’s taxable year in which such property is placed in service (or in the case of property to which an election under section 46(d) applies, for the first taxable year for which qualified progress expenditures were taken into account with respect to such property).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Revocable only with consent</inline>.—</heading>
<content class="inline">An election under this subsection with respect to any property, once made, may be revoked only with the consent of the Secretary.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Recapture of reductions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of sections 1245 and 1250, any reduction under this subsection shall be treated as a deduction allowed for depreciation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for section 1250</inline>.—</heading>
<content class="inline">For purposes of section 1250(b), the determination of what would have been the depreciation adjustments under the straight line method shall be made as if the re had been no reduction under this section.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Allowance of deduction for certain unused investment credits</inline>.—</heading>
<content class="inline">Part VI of subchapter B of chapter 1 (relating to itemized deductions for individuals and corporations) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="196">“SEC. 196. </num>
<heading class="inline">DEDUCTION FOR CERTAIN UNUSED INVESTMENT CREDITS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s196">26 USC 196</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Allowance of Deductions</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<page identifier="/us/stat/96/429">96 STAT. 429</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the amount of the credit determined under section 46(a)(2) for any taxable year exceeds the limitation provided by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46</ref>.</p></sidenote> section 46(a)(3) for such taxable year, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the amount of such excess has not, after the application of section 46(b), been allowed to the taxpayer as a credit under section 38 for any taxable year,</content>
</paragraph>
<continuation class="inline">then an amount equal to 50 percent of the amount of such excess (to the extent attributable to property the basis of which is reduced under section 48(q)) not so allowed as a credit shall be allowed to the <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 427.</p></sidenote> taxpayer as a deduction for the first taxable year following the last taxable year in which such excess could under section 46(b) have been allowed as a credit.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Taxpayers Dying or Ceasing to Exist</inline>.—</heading>
<content class="inline">If a taxpayer dies or ceases to exist prior to the first taxable year following the last taxable year in which the excess described in subsection (a) could under section 46(b) have been allowed as a credit, the amount described in subsection (a), or the proper portion thereof, shall, under regulations prescribed by the Secretary, be allowed to the taxpayer as a deduction for the taxable year in which such death or cessation occurs.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Special rule for qualified rehabilitated buildings</inline>.—</heading>
<content class="inline">In the case of any credit to which section 48(q)(3) applies, subsection (a) shall be applied without regard to the phrase ‘50 percent of’.”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Basis adjustment not taken into account for purposes of earnings and profits</inline>.—</heading>
<content class="inline">Section 312(k) (relating to effect of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s312">26 USC 312</ref>.</p></sidenote> depreciation on earnings and profits) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Basis adjustment not taken into account</inline>.—</heading>
<content class="inline">In computing the earnings and profits of a corporation for any taxable year, the allowance for depreciation (and amortization, if any) shall be computed without regard to any basis adjustment under section 48(q).”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Special rules for certain leased property</inline>.—</heading>
<content class="inline">Section 48(d) (relating to certain leased property) is amended by adding <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote> at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Coordination with basis adjustment</inline>.—</heading>
<chapeau class="inline">In the case of any property with respect to which an election is made under this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">subsection (q) (other than paragraph (4)) shall not apply with respect to such property,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the lessee of such property shall include ratably in gross income over the shortest recovery period which could be applicable under section 168 with respect to such property an amount equal to 50 percent of the amount of the credit allowable under section 38 to the lessee with respect to such property, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">in the case of a disposition of such property to which section 47 applies, this paragraph shall be applied in accordance with regulations prescribed by the Secretary.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Section 48(g) (relating to special rules for qualified rehabilitated buildings) is amended by striking out paragraph (5).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (24) of section 1016(a) (relating to adjustments<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/239">95 Stat. 239</ref>.</p></sidenote> to basis) is amended by striking out “<quotedText>section 48(g)(5)</quotedText>” and inserting in lieu thereof “<quotedText>section 48(q)</quotedText>”</content>
</subparagraph>
<page identifier="/us/stat/96/430">96 STAT. 430</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">The table of sections for part VI of subchapter B of chapter 1 is amended by adding at the end thereof the following new item:
<toc>
<referenceItem role="section"><designator>“Sec. 196.</designator> <label>Deduction for certain unused investment credits.”</label></referenceItem>
</toc>
</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Investment Credit Limited to 85 Percent of Tax Liability Instead of 90 Percent</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subparagraph (B) of section 46(a)(3) (relating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46</ref>.</p></sidenote> to limitation based on amount of tax) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">85 percent of so much of the liability for tax for the taxable year as exceeds $25,000.”</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Technical amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subsection (a) of section 46 is amended by striking out paragraphs (7) and (8) and by redesignating paragraph (9) as paragraph (7).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Clause (i) of section 46(a)(7)(B), as redesignated by subparagraph (A), is amended to read as follows:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">paragraph (3)(B) shall be applied by substituting ‘100 percent’ for ‘85 percent’, and”.</content>
</clause>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subparagraph (B) of section 46(a)(7), as redesignated by subparagraph (A), is amended by striking clause (ii) and by redesignating clause (iii) as clause (ii).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (a). —</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s196">26 USC 196 note</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">Except as otherwise provided in this paragraph, the amendments made by subsection (a) shall apply to periods after December 31, 1982, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1954.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Exception</inline>.—</heading>
<chapeau class="inline">The amendments made by subsection (a) shall not apply to any property which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is constructed, reconstructed, erected, or acquired pursuant to a contract which was entered into after August 13, 1981, and was, on July 1, 1982, and at all times thereafter, binding on the taxpayer,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">is placed in service after December 31, 1982, and before January 1, 1986,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">with respect to which an election under section 168(f)(8)(A) of such Code is not in effect at any time, and<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 442.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">is not described in section 167(1)(3)(A) of such Code.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Special rule for integrated manufacturing facilities</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any integrated manufacturing facility, the requirements of clause (i) of subparagraph (B) shall be treated as met if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">the on-site construction of the facility began before July 1, 1982, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">during the period beginning after August 13, 1981, and ending on July 1, 1982, the taxpayer constructed (or entered into binding contracts for the construction of) more than 20 percent of the cost of such facility.</content>
</subclause>
</clause>
<page identifier="/us/stat/96/431">96 STAT. 431</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Integrated manufacturing facility</inline>.—</heading>
<chapeau class="inline">For purposes of clause (i), the term ‘integrated manufacturing facility’ means 1 or more facilities—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">located on a single site,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">for the manufacture of 1 or more manufactured products from raw materials by the application of 2 or more integrated manufacturing processes.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<heading class="inline"><inline class="smallCaps">Special rule for historic structures</inline>.—</heading>
<content class="inline">In the case of any certified historic structure (as defined in section 48(g)(3) of the Internal Revenue Code of 1954), clause (i) of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote> subparagraph (B) shall be applied by substituting “December 31, 1980” for “August 13, 1981.”</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<heading class="inline"><inline class="smallCaps">Certain projects with respect to historic structures</inline>.—</heading>
<chapeau class="inline">In the case of any certified historic structure (as so defined), the requirements of clause (i) of subparagraph (B) shall be treated as met with respect to such property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">if the rehabilitation begins after December 31, 1980, and before July 1, 1982, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<chapeau class="inline">if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">before July 1, 1982, a public offering with respect to interests in such property was registered with the Securities and Exchange Commission,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">before such date an application with respect to such property was filed under section 8 of the United States Housing Act of 1937, and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">(III) </num>
<content class="inline">such property is placed in service before July 1, 1984.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (b).—</heading>
<content class="inline">The amendments made by subsection (b) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="206">SEC. 206. </num>
<heading class="inline">REPEAL OF 1985 AND 1986 INCREASES IN ACCELERATED COST RECOVERY DEDUCTIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline">IN GENERAL.—</heading>
<chapeau class="inline">Paragraph (1) of section 168(b) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> amount of accelerated cost recovery deduction) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>tables</quotedText>” and inserting in lieu thereof “<quotedText>table</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline"><inline class="smallCaps">For property placed in service after december 31, 1980, and before january 1, 1985</inline>.—”; and</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out subparagraphs (B) and (C).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<chapeau class="inline">Paragraph (4) of section 168(e) (relating to property excluded from application of section) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out subparagraph (H); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>l986</quotedText>” in the heading thereof and inserting in lieu thereof “<quotedText>1981</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="207">SEC. 207. </num>
<heading class="inline">SECTION 189 MADE APPLICABLE TO CERTAIN CORPORATIONS FOR NONRESIDENTIAL REAL PROPERTY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (a) of section 189 is amended to read <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s189">26 USC 189</ref>.</p></sidenote> as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Capitalization of Construction Period Interest and Taxes</inline>.—</heading>
<content class="inline">Except as otherwise provided in this section or in section 266 (relating to carrying charges), no deduction shall be allowed for real property construction period interest and taxes.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/432">96 STAT. 432</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of Certain Property</inline>.—</heading>
<chapeau class="inline">Subsection (d) of section<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/264">95 Stat. 264</ref>.</p></sidenote> 189 (relating to certain property excluded) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of paragraph (1),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating paragraph (2) as paragraph (3), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after pa ragraph (1) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">residential real property (other than low income housing) acquired, constructed, or carried by a corporation other than an electing small business corporation (within the meaning of section 1371(b)), a personal holding company (within the meaning of section 542), or a foreign personal holding company (within the meaning of section 552), or”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Allocation of Interest</inline>.—</heading>
<content class="inline">Paragraph (1) of section 189(e)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s189">26 USC 189</ref>.</p></sidenote> (relating to construction period interest and taxes) is amended by adding at the end thereof the following sentence: “The Secretary shall prescribe regulations which provide for the allocation of interest to real property under construction.”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 189(e) (relating to construction period interest and taxes) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>construction period interest and taxes</quotedText>” and inserting in lieu thereof “<quotedText>real property construction period interest and taxes</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the caption thereof and inserting in lieu thereof:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Real property construction period interest and taxes</inline>.—”.</heading>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s189">26 USC 189 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 1982, with respect to construction which commences after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Certain planned construction</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply with respect to construction of property which is used in a trade or business described in section 48(a)(3)(B) of the Internal Revenue Code of 1954 or which is a hospital or nursing home if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">such construction is conducted pursuant to a written plan of the taxpayer which was in existence on July 1, 1982, and as to which approval from a governmental unit has been requested in writing, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">such construction commences before January 1, 1984, and shall not apply to the Alaska Natural Gas Transportation System (15 U.S.C. 719) and its related facilities.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</part>
</quotedContent>
</content>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>LEASING</b></heading>
<section class="firstIndent0 fontsize10">
<num value="208">SEC. 208. </num>
<heading class="inline">LIMITATIONS AND ADDITIONAL REQUIREMENTS ON LEASES UNDER THE ACCELERATED COST RECOVERY SYSTEM.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Limitations on Leases Under the Accelerated Cost Recovery System</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 168 (relating to the accelerated cost<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p><p class="firstIndent0 fontsize8"><i>Post</i>, p. 445.</p></sidenote> recovery system) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
<page identifier="/us/stat/96/433">96 STAT. 433</page>
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Limitations Relating to Leases of Qualified Leased Property</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, in the case of safe harbor lease property, the following limitations shall apply:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Lessor may not reduce tax liability by more than 50 percent</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The aggregate amount allowable as deductions or credits for any taxable year which are allocable to all safe harbor lease property with respect to which the taxpayer is the lessor may not reduce the liability for tax of the taxpayer for such taxable year (determined without regard to safe harbor lease items) by more than 50 percent of such liability.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Carryover of amounts not allowable as deductions or credits</inline>.—</heading>
<chapeau class="inline">Any amount not allowable as a deduction or credit under subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">may be carried over to any subsequent taxable year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall be treated as a deduction or credit allocable to safe harbor lease property in such subsequent taxable year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Allocation among deductions and credits</inline>.—</heading>
<chapeau class="inline">The Secretary shall prescribe regulations for determining the amount—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">of any deduction or credit allocable to safe harbor lease property for any taxable year to which subparagraph (A) applies, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">of any carryover of any such deduction or credit under subparagraph (B) to any subsequent taxable year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax and safe harbor lease items defined</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax defined</inline>.—</heading>
<content class="inline">Except as provided in this subparagraph, the term ‘liability for tax’ means the tax imposed by this chapter, reduced by the sum of the credits allowable under subpart A of part IV of subchapter A of this chapter.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Safe harbor lease items defined</inline>.—</heading>
<chapeau class="inline">The term ‘safe harbor lease items’ means any of the following items which are properly allocable to safe harbor lease property with respect to which the taxpayer is the lessor:</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">Any deduction or credit allowable under this chapter (other than any deduction for interest).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">Any rental income received by the taxpayer from any lessee of such property.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">Any interest allowable as a deduction under this chapter on indebtedness of the taxpayer (or any related person within the meaning of subsection (e)(4)(D)) which is paid or incurred to the lessee of such property (or any person so related to the lessee),</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Certain taxes not included</inline>.—</heading>
<content class="inline">The term ‘tax imposed by this chapter’ shall not include any tax treated as not imposed by this chapter under the last sentence of section 53(a) (other than the tax imposed by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s53">26 USC 53</ref>.</p></sidenote> section 56).</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/434">96 STAT. 434</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Method of cost recovery</inline>.—</heading>
<content class="inline">The deduction allowable under subsection (a) with respect to any safe harbor lease property shall be determined by using the 150 percent declining balance method, switching to the straight-line method at a time to maximize the deduction (with a half-year convention in the first recovery year and without regard to salvage value) and a recovery period determined in accordance with the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold font-style:bold; vertical-align:bottom; font-size:8pt">“In the case of:</th>
<th style="text-align:right; font-weight:bold font-style:bold; vertical-align:bottom; font-size:8pt">The recovery period is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:2em; padding-left:1em; vertical-align:top" leaders="yes">3-year property</td>
<td style="text-align:right; vertical-align:top">5 years.</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; padding-left:1em; vertical-align:top" leaders="yes">5-year property</td>
<td style="text-align:right; vertical-align:top">8 years.</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">10-year property</td>
<td style="text-align:right; vertical-align:top">15 years.</td>
</tr>
</tbody>
</table>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Investment credit allowed only over 5-year period</inline>.—</heading>
<content class="inline">In the case of any credit which would otherwise be allowable under section 38 with respect to any safe harbor lease property for any taxable year (determined without regard to this paragraph), only 20 percent of the amount of such credit shall be allowable in such taxable year and 20 percent of such amount shall be allowable in each of the succeeding 4 taxable years.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">No carrybacks of credit or net operating loss allocable to elected qualified leased property</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Credit carrybacks</inline>.—</heading>
<chapeau class="inline">In determining the amount of any credit allowable under subpart A of part IV of subchapter A of this chapter which may be carried back to any preceding taxable year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the liability for tax for the taxable year from which any such credit is to be carried shall be reduced first by any credit not properly allocable to safe harbor lease property, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">no credit which is properly allocable to safe harbor lease property shall be taken into account in determining the amount of any credit which may be carried back.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Net operating loss carrybacks</inline>.—</heading>
<content class="inline">The net operating loss carryback provided in section 172(b) for any taxable<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s172">26 USC 172</ref>.</p></sidenote> year shall be reduced by that portion of the amount of such carryback which is properly allocable to the items described in paragraph (1)(I)(ii) with respect to all safe harbor lease property with respect to which the taxpayer is the lessor.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Limitation on deduction for interest paid by the lessor to the lessee</inline>.—</heading>
<content class="inline">In the case of interest described in paragraph (1)(D)(ii)(III), the amount allowable as a deduction for any taxable year with respect to such interest shall not exceed the amount which would have been computed if the rate of interest under the agreement were equal to the rate of interest in effect under section 6621 at the time the agreement was entered into.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Computation of taxable income of lessee for purposes of percentage depletion</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of section 613 or 613A, the taxable income of any taxpayer who is a lessee of any safe harbor lease property shall be computed as if the taxpayer was the owner of such property, except that the amount of the deduction under subsection (a) of this section shall be determined after application of paragraph (2) of this subsection.</content>
</subparagraph>
<page identifier="/us/stat/96/435">96 STAT. 435</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Coordination with crude oil windfall profit tax</inline>.—</heading>
<content class="inline">Section 4988(b)(3)(A) shall be applied without regard to subparagraph (A).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Transitional rule for application of paragraph (i) to certain transactions</inline>.—</heading>
<chapeau class="inline">In the case of any deduction or credit with respect to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any transitional safe harbor lease property (within the meaning of section 208(d)(3) of the Tax Equity and Fiscal Responsibility Act of 1982), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any other safe harbor lease property placed in service during 1982 and to which paragraph (1) does not apply,</content>
</subparagraph>
<continuation class="inline">paragraph (1) shall not operate to disallow any such deduction or credit for the taxable year for which such deduction or credit would otherwise be allowable but deductions and credits with respect to such property shall be taken into account first in determining whether any deduction or credit is allowable under paragraph (1) with respect to any other safe harbor lease property.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Safe harbor lease property</inline>.—</heading>
<chapeau class="inline">For purposes of this section, the term ‘safe harbor lease property’ means qualified leased property with respect to which an election under section 168(f)(8) is in effect.”</chapeau>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subparagraph (A) of section 168(0(8) (relating to special <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> rules for leases) is amended by inserting “<quotedText>except as provided in subsection (i),</quotedText>” before “for purposes of this subtitle”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (D) of section 47(a)(5) (relating to certain<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s47">26 USC 47</ref>.</p></sidenote> dispositions, etc., of section 38 property) is amended by adding at the end thereof the following new sentence: “<quotedText>If, prior to a disposition to which this subsection applies, any portion of any credit is not allowable with respect to any property by reason of section 168(i)(3), such portion shall be treated (for purposes of this subparagraph) as not having been used to reduce tax liability.</quotedText>”</content>
</subparagraph>
</paragraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Additional Requirements to Qualify as Lease for Purposes of Accelerated Cost Recovery</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Related persons may not qualify as lessors</inline>.—</heading>
<content class="inline">Subclause (I) of section 168(f)(8)(B)(i) (relating to qualified lessors) is amended by inserting “<quotedText>which is not a related person with respect to the lessee</quotedText>” before the comma at the end thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Maximum lease term reduced</inline>.—</heading>
<chapeau class="inline">Clause (iii) of section 168(f)(8)(B) (relating to term of lease) is amended to read as follows:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<chapeau class="inline">the term of the lease (including any extensions) does not exceed the greater of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">120 percent of the present class life of the property, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the period equal to the recovery period determined with respect to such property under subsection (i)(2).”</content>
</subclause>
</clause>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Definition of qualified leased property</inline>.—</heading>
<content class="inline">Subparagraph (D) of section 168(f)(8) (defining qualified leased property) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(D) </num>
<heading class="inline"><inline class="smallCaps">Qualified leased property defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<page identifier="/us/stat/96/436">96 STAT. 436</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified leased property’ means recovery property—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is new section 38 property of the lessor, which is leased within 3 months after such property was placed in service, and which, if acquired by the lessee, would have been new section 38 property of the lessee, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which was new section 38 property of the lessee, which is leased within 3 months after such property is placed in service by the lessee, and with respect to which the adjusted basis of the lessor does not exceed the adjusted basis of the lessee at the time of the lease.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Only 45 percent of the lessee’s property may be treated as qualified</inline>.—</heading>
<chapeau class="inline">The cost basis of all Safe harbor lease property (determined without regard to this clause)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is placed in service during any calendar year, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">with respect to which the taxpayer is a lessee,</content>
</subclause>
<continuation class="inline">shall not exceed an amount equal to the 45 percent of the cost basis of the taxpayer’s qualified base property placed in service during such calendar year.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Allocation of disqualified basis</inline>.—</heading>
<content class="inline">The cost basis not treated as qualified leased property under clause (ii) shall be allocated to safe harbor lease property for such calendar year (determined without regard to clause (ii)) in reverse order to when the agreement described in subparagraph (A) with respect to such property was entered into.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Certain property may not be treated as qualified leased property</inline>.—</heading>
<chapeau class="inline">The term ‘qualified leased property’ shall not include recovery property—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is a qualified rehabilitated building (within the meaning of section 48(g)(1)),<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which is public utility property (within the meaning of section 167(1)(3)(A)),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">which is property with respect to which a deduction is allowable by reason of section 291(b),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 423.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">with respect to which the lessee of the property (other than property described in clause (v)) under the agreement described in subparagraph (A) is a nonqualified tax-exempt organization, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="V">“(V) </num>
<content class="inline">property with respect to which the user of such property is a person (other than a United States person) not subject to United States tax on income derived from the use of such property.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<heading class="inline"><inline class="smallCaps">Qualified mass commuting vehicles included</inline>.—</heading>
<content class="inline">The term ‘qualified leased property’ includes recovery property which is a qualified mass commuting vehicle (as defined in section 103(b)(9)) which is financed in whole or in part by obligations the interest on which is excludable under section 103(a).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<heading class="inline"><inline class="smallCaps">Qualified base property</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, the term ‘qualified base property’ means<page identifier="/us/stat/96/437">96 STAT. 437</page> property placed in service during any calendar year which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">is new section 38 property of the taxpayer,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">is safe harbor lease property (not described in subclause (I)) with respect to which the taxpayer is the lessee, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">is designated leased property (other than property described in subclause (I) or (II)) with respect which the taxpayer is the lessee.</content>
</subclause>
<continuation class="inline">Any designated leased property taken into account by any lessee under the preceding sentence shall not be taken into account by the lessor in determining the lessor’s qualified base property. The lessor shall provide the lessee with such information with respect to the cost basis of such property as is necessary to carry out the purposes of this clause.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vii">“(vii) </num>
<heading class="inline"><inline class="smallCaps">Definition of designated leased property</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, the term ‘designated leased property’ means property—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is new section 38 property,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which is subject to a lease with respect to which the lessor of the property is treated (without regard to this paragraph) as the owner of the property for Federal tax purposes,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">with respect to which the term of the lease to which such property is subject is more than 50 percent of the present class life (or, if no present class life, the recovery period used in subsection (i)(2)) of such property, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">which the lessee designates on his return as designated leased property,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="viii">“(viii) </num>
<heading class="inline"><inline class="smallCaps">Definition; special rule</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">New section 38 property</inline>.—</heading>
<content class="inline">The term ‘new section 38 property’ has the meaning given such term by section 48(b).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Property placed in service</inline>.—</heading>
<content class="inline">For purposes of this title (other than clause (i)), any property described in clause (i) to which subparagraph (A) applies shall be deemed originally placed in service not earlier than the date such property is used under the lease.”</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<content class="inline">Paragraph (8) of section 168(f) (relating to special rules for leases) is amended by redesignating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t95/s204">95 Stat. 204</ref>.</p></sidenote> subparagraph (H) as subparagraph (K) and by inserting after subparagraph (G) the following new subparagraphs:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Related person</inline>.—</heading>
<content class="inline">A person is related to another person if both persons are members of the same affiliated group (within the meaning of subsection (a) of section 1504 and determined without regard to subsection (b) of section 1504).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Nonqualified tax-exempt organization</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘nonqualified tax-exempt organization’ means, with respect to any agreement to which subparagraph (A) applies, any organization (or predecessor organization which<page identifier="/us/stat/96/438">96 STAT. 438</page> was engaged in substantially similar activities) which was exempt from taxation under this title at any time during the 5-year period ending on the date such agreement was entered into.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Special rule for farmers’ cooperatives</inline>.—</heading>
<content class="inline">The term ‘nonqualified tax-exempt organization’ shall not include any farmers’ cooperative organization described in section 521 whether or not<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s521">26 USC 521</ref>.</p></sidenote> exempt from taxation under section 521.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<heading class="inline"><inline class="smallCaps">Special rule for property used in unrelated trade or business</inline>.—</heading>
<content class="inline">An Organization shall not be treated as a nonqualified tax-exempt organization with respect to any property if such property is used in an unrelated trade or business (within the meaning of section 513) of such organization which is subject to tax under section 511.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Transitional rules for certain transactions</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in clause (ii), clause (ii) of subparagraph (D) shall not apply to any transitional safe harbor lease property (within the meaning of section 208(d)(3) of the Tax Equity and Fiscal Responsibility Act of 1982).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (D)(ii)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Determination of qualified base property</inline>.—</heading>
<content class="inline">The cost basis of property described in clause (i) (and other property placed in service during 1982 to which subparagraph (D)(ii) does not apply) shall be taken into account in determining the qualified base property of the taxpayer for the taxable year in which such property was placed in service.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Reduction in qualified leased property</inline>.—</heading>
<content class="inline">The cost basis of property which may be treated as qualified leased property under subparagraph (D)(ii) for the taxable year in which such property was placed in service (determined without regard to this subparagraph) shall be reduced by the cost basis of the property taken into account under subclause (I).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<heading class="inline"><inline class="smallCaps">Coordination with at risk rules</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of section 465, in the case of property placed in service after the date of the enactment of this subparagraph, if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">an activity involves the leasing of section 1245 property which is safe harbor lease property, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the lessee of such property (as determined under this paragraph) would, but for this paragraph, be treated as the owner of such property for purposes of this title,</content>
</subclause>
<continuation class="inline">then the lessor (as so determined) shall be considered to be at risk with respect to such property in an amount equal to the amount the lessee is considered at risk with respect to such property (determined under section 465 without regard to this paragraph).</continuation>
</clause>
<page identifier="/us/stat/96/439">96 STAT. 439</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Subparagraph not to apply to certain service corporations</inline>.—</heading>
<content class="inline">Clause (i) shall not apply to any lessor which is a corporation the principal function of which is the performance of services in the field of health, law, engineering, architecture, accounting, actuarial science, performing arts, athletics, or consulting.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rule for property placed in service before date of enactment of this subparagraph</inline>.—</heading>
<content class="inline">This subparagraph shall apply to property placed in service before the date of enactment of this subparagraph if the provisions of section 465 did not apply to the lessor before such date but become applicable to such lessor after such date.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Certain Leases Before October 20, 1981, Treated as Qualified Leases</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote>
<content class="inline">Nothing in paragraph (8) of section 168(f) of the Internal Revenue Code of 1954, or in any regulations prescribed <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 442.</p></sidenote> thereunder, shall be treated as making such paragraph inapplicable to any agreement entered into before October 20, 1981, solely because under such agreement 1 party to such agreement is entitled to the credit allowable under section 38 of such Code with respect to property and another party to such agreement is entitled to the deduction allowable under section 168 of such Code with respect to such property. Section 168(f)(8)(B)(ii) of such Code shall not apply to the party entitled to such credit.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subsection, the amendments made by subsections (a) and (b) of this section shall apply to agreements entered into after July 1, 1982, or to property placed in service after July 1, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Transitional rule for certain safe harbor lease property</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by subsections (a) and (b) shall not apply to transitional safe harbor lease property.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for certain provisions</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply with respect to the provisions of paragraph (6) of section 168(i) of the Internal Revenue Code of 1954 (as added by subsection (a)(1), to the provisions of <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>. p. 432.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 437.</p></sidenote> section 168(f)(8)(J) of such Code (as added by subsection (b)(4)), or to the amendment made by subsection (b)(1).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Transitional safe harbor lease property</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term “transitional safe harbor lease property” means property described in any of the following subparagraphs:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property is placed in service before January 1, 1983, if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">with respect to such property a binding contract to acquire or to construct such property was entered into by the lessee after December 31, 1980, and before July 2, 1982, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">such property was acquired by the lessee, or construction of such property was commenced by or for the lessee, after December 31, 1980, and before July 2, 1982.</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/440">96 STAT. 440</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Certain qualified lessees</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property is placed in service before July 1, 1982, and with respect to which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">an agreement to which section 168(f)(8)(A) of the<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 442.</p></sidenote> Internal Revenue Code of 1954 applies was entered into before August 15, 1982, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the lessee under such agreement is a qualified lessee (within the meaning of paragraph (6)).</content>
</clause>
</subparagraph>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Manufacturers of certain products</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is used to produce a class of products (within the meaning of paragraph (6)(B)) in an industry described in paragraph (6)(A)(ii)(II) (determined without regard to the phrase “other than the taxpayer”), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">would be described in subparagraph (A) if “October 1” were substituted for “January 1”.</content>
</clause>
</subclause>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<heading class="inline"><inline class="smallCaps">Certain aircraft</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is a commercial passenger aircraft (other than a helicopter), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">would be described in subparagraph (A) if “January 1, 1984” were substituted for “January 1, 1983”.</content>
</clause>
<continuation class="inline">For purposes of determining whether property described in this subparagraph is described in subparagraph (A), subparagraph (A)(ii) shall be applied by substituting “<quotedText>June 25, 1981</quotedText>” for “<quotedText>December 31, 1980</quotedText>” and by substituting “<quotedText>February 20, 1982</quotedText>” for “July 2, 1982” and construction of the aircraft shall be treated as having been begun during the period referred to in subparagraph (A)(ii) if during such period construction or reconstruction of a subassembly was commenced, or the stub wing join occurred.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<heading class="inline"><inline class="smallCaps">Turbines and boilers</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is a turbine or boiler of a cooperative organization <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1381">26 USC 1381</ref>.</p></sidenote> described in section 1381(a), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">would be property described in subparagraph (A) if “July 1” were substituted for “January 1”.</content>
</clause>
<continuation class="inline">For purposes of determining whether property described in this subparagraph is described in subparagraph (A), such property shall be treated as having been acquired during the period referred to in subparagraph (A)(ii) if at least 20 percent of the cost of such property is paid during such period.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">(F) </num>
<heading class="inline"><inline class="smallCaps">Property used in the production of steel</inline>.—</heading>
<chapeau class="inline">Property is described in this subparagraph if such property—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is used by the taxpayer directly in connection with the trade or business of the taxpayer of the manufacture or production of steel, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">would be described in subparagraph (A) if “January 1, 1984” were substituted for “January 1, 1983”.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Special rule for antiavoidance provisions</inline>.—</heading>
<content class="inline">The provisions of paragraph (6) of section 168(i) of such Code (as added by subsection (a)(1)), and the amendment made by subsection (b)(1),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 432.</p></sidenote> shall apply to leases entered into after February 19, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Special rule for mass commuting vehicles</inline>.—</heading>
<chapeau class="inline">The amendments made by this section (other than section 168(i)(1)<page identifier="/us/stat/96/441">96 STAT. 441</page> and (7) of such Code, as added by subsection (a)(1)) and section 209 shall not apply to qualified leased property described in section 168(f)(8)(D)(V) of such Code (as in effect after the amendments<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 435.</p></sidenote> made by this section) which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">is placed in service before January 1, 1988, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">is placed in service after such date—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">pursuant to a binding contract or commitment entered into before April 1, 1983, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">solely because of conditions which, as determined by the Secretary of the Treasury or his delegate, are not within the control of the lessor or lessee.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Qualified lessee defined</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term “qualified lessee” means a taxpayer which is a lessee of an agreement to which section 168(f)(8)(A) of such Code applies and which— <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 442.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">had net operating losses in each of the three most recent taxable years ending before July 1, 1982, and had an aggregate net operating loss for the five most recent taxable years ending before July 1, 1982, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<chapeau class="inline">which uses the property subject to the agreement to manufacture and produce within the United States a class of products in an industry with respect to which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">the taxpayer produced less than 5 percent of the total number of units (or value) of such products during the period covering the three most recent taxable years of the taxpayer ending before July 1, 1982, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">four or fewer United States persons (including as one person an affiliated group as defined in section 1504(a)) other than the taxpayer manufactured<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1504">26 USC 1504</ref>.</p></sidenote> 85 percent or more of the total number of all units (or value) within such class of products manufactured and produced in the United States during such period.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Class of products</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the term “<quotedText>class of products</quotedText>” means any of the categories designated and numbered as a “class of products” in the 1977 Census of Manufacturers compiled and published by the Secretary of Commerce under title 13 of the United States Code, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<chapeau class="inline">information—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">compiled or published by the Secretary of Commerce, as part of or in connection with the Statistical Abstract of the United States or the Census of Manufacturers, regarding the number of units (or value) of a class of products manufactured and produced in the United States during any period, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">if information under subclause (I) is not available, so compiled or published with respect to the number of such units shipped or sold by such manufacturers during any period,</content>
</subclause>
<continuation class="inline">shall constitute prima facie evidence of the total number of all units of such class of products manufactured and produced in the United States in such period.</continuation>
</clause>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/442">96 STAT. 442</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Underpayments of tax for 1982</inline>.—</heading>
<content class="inline">No addition to the tax shall be made under section 6655 of the Internal Revenue Code of 1954 (relating to failure by corporation to pay estimated<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655</ref>.</p></sidenote> income tax) for any period before October 15, 1982, with respect to any underpayment of estimated tax by a taxpayer with respect to any tax imposed by chapter 1 of such Code, to the extent that such underpayment was created or increased by any provision of this section.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="209">SEC. 209. </num>
<heading class="inline">REPEAL OF LEASING; SPECIAL RULE FOR LEASES WITH ECONOMIC SUBSTANCE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Leases With Economic Substance</inline>.—</heading>
<content class="inline">Paragraph (8) of section 168(f) (relating to special rules for leasing) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Special rules for finance leases</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this title, except as provided in subsection (i), in the case of any agreement with respect to any finance lease property, the fact that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a lessee has the right to purchase the property at a fixed price which is not less than 10 percent of the original cost of the property to the lessor, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the property is of a type not readily usable by any person other than the lessee,</content>
</clause>
<continuation class="inline">shall not be taken into account in determining whether such agreement is a lease.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Finance lease property defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘finance lease property’ means recovery property which is subject to an agreement which meets the requirements of subparagraph (C) and—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is new section 38 property of the lessor, which is leased within 3 months after such property was placed in service, and which, if acquired by the lessee, would have been new section 38 property of the lessee, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which was new section 38 property of the lessee, which is leased within 3 months after such property is placed in service by the lessee, and with respect to which the adjusted basis of the lessor does not exceed the adjusted basis of the lessee at the time of the lease.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Only 40 percent of the lessee’s property may be treated as qualified</inline>.—</heading>
<chapeau class="inline">The cost basis of all finance lease property (determined without regard to this clause)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is placed in service during any calendar year beginning before January 1, 1986, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">with respect to which the taxpayer is a lessee,</content>
</subclause>
<continuation class="inline">shall not exceed an amount equal to 40 percent of the cost basis of the taxpayer’s qualified base property placed in service during such calendar year.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Allocation of disqualified basis</inline>.—</heading>
<content class="inline">The cost basis not treated as finance lease property under clause (ii) shall be allocated to finance lease property for such calendar year (determined without regard to clause (ii))<page identifier="/us/stat/96/443">96 STAT. 443</page> in reverse order to when the agreement described in subparagraph (A) with respect to such property was entered into.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Certain property may not be treated as finance lease property</inline>.—</heading>
<chapeau class="inline">The term ‘finance lease property’ shall not include recovery property—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is a qualified rehabilitated building (within the meaning of section 48(g)(1)), <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote></content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which is public utility property (within the meaning of section 167(1)(3)(A)),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">which is property with respect to which a deduction is allowable by reason of section 291(b),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">with respect to which the lessee of the property under the agreement described in subparagraph (A) is a nonqualified tax-exempt organization, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="V">“(V) </num>
<content class="inline">property with respect to which the user of such property is a person (other than a United States person) not subject to United States tax on income derived from the use of such property.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<heading class="inline"><inline class="smallCaps">Qualified base property</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, the term ‘qualified base property’ means property placed in service during any calendar year which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">is new section 38 property of the taxpayer,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">is finance lease property (not described in subclause (I)) with respect to which the taxpayer is the lessee, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">is designated leased property (other than property described in subclause (I) or (ID) with respect to which the taxpayer is the lessee.</content>
</subclause>
<continuation class="inline">Any designated leased property taken into account by any lessee under the preceding sentence shall not be taken into account by the lessor in determining the lessor’s qualified base property. The lessor shall provide the lessee with such information with respect to the cost basis of such property as is necessary to carry out the purposes of this clause.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<heading class="inline"><inline class="smallCaps">Definition of designated leased property</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, the term ‘designated leased property’ means property—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is new section 38 property,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which is subject to a lease with respect to which the lessor of the property is treated (without regard to this paragraph) as the owner of the property for Federal tax purposes,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">with respect to which the term of the lease to which such property is subject is more than 50 percent of the present class life (or, if no present class life, the recovery period under subsection (a)) of such property, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">which the lessee designates on his return as designated leased property,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vii">“(vii) </num>
<heading class="inline"><inline class="smallCaps">Definition; special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph—</chapeau>
<page identifier="/us/stat/96/444">96 STAT. 444</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">New section 38 property defined</inline>.—</heading>
<content class="inline">The term ‘new section 38 property’ has the meaning given such term by section 4803).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Lessee limitation not to apply to certain farm property</inline>.—</heading>
<content class="inline">Clause (ii) shall not apply to any property which is used for farming purposes (within the meaning of section 2032A(e)(5)) and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s2032A">26 USC 2032A</ref>.</p></sidenote> which is placed in service during the calendar year but only if the cost basis of such property, when added to the cost basis of other finance lease property used for such purpose does not exceed $150,000 (determined under rules similar to the rules of section 209(d)(1)(B) of the Tax Equity and Fiscal Responsibility Act of 1982).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<heading class="inline"><inline class="smallCaps">Property placed in service</inline>.—</heading>
<content class="inline">For purposes of this title (other than clause (i), any finance lease property shall be deemed originally placed in service not earlier than the date such property is used under the lease.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Agreements must meet certain requirements</inline>.—</heading>
<chapeau class="inline">The requirements of this subparagraph are met with respect to any agreement if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Lessor requirement</inline>.—</heading>
<chapeau class="inline">Any lessor under the agreement must be—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a corporation (other than an electing small business corporation within the meaning of section 1371(b) or a personal holding company within the meaning of section 542(a)),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">a partnership all of the partners of which are corporations described in subclause (I), or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">a grantor trust with respect to which the grantor and all the beneficiaries of the trust are described in subclause (I) or (II).</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Characterization of agreement</inline>.—</heading>
<content class="inline">The parties to the agreement characterize such agreement as a lease.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Agreement contains certain provisions</inline>.—</heading>
<content class="inline">The agreement contains the provision described in clause (i) or (ii) of subparagraph (A), or both.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Agreement otherwise lease, etc</inline>.—</heading>
<content class="inline">For purposes of this title (determined without regard to the provisions described in clause (iii)), the agreement would be treated as a lease and the lessor under the agreement would be treated as the owner of the property.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Paragraph not to apply to agreements between related persons</inline>.—</heading>
<content class="inline">This paragraph shall not apply to any agreement if the lessor and lessee are both persons who are members of the same affiliated group (within the meaning of subsection (a) of section 1504 and determined without regard to subsection (b) of section 1504).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Nonqualified tax-exempt organization</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘nonqualified tax-exempt organization’ means, with respect to any agreement to which subparagraph (A) applies, any organization (or predecessor organization which was engaged in substantially similar activities) which was exempt from<page identifier="/us/stat/96/445">96 STAT. 445</page> taxation under this title at any time during the 5-year period ending on the date such agreement was entered into.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Special rule for farmers’ cooperatives</inline>.—</heading>
<content class="inline">The term ‘nonqualified tax-exempt organization’ shall not include any farmers’ cooperative organization which is described in section 521 whether or not exempt from <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s521">26 USC 521</ref>.</p></sidenote> taxation under section 521.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rule for property used in unrelated trade or business</inline>.—</heading>
<content class="inline">An organization shall not be treated as a nonqualified tax-exempt organization with respect to any property if such property is used in an unrelated trade or business (within the meaning of section 513) of such organization which is subject to taxation under section 511.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<heading class="inline"><inline class="smallCaps">Cross reference</inline>.—</heading>
<paragraph class="indent0 firstIndent1 fontsize8">
<quotedContent>
<content class="inline"><b>“For special recapture in case where lessee acquires financed recovery property, see section 1245.”</b></content>
</quotedContent>
</paragraph>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Special Limitations on Finance Lease Property</inline>.—</heading>
<content class="inline">Subsection (i) of section 168 (relating to limitations and additional requirements <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 432.</p></sidenote> with respect to leases) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Limitations Relating to Leases of Finance Lease Property</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, in the case of finance lease property, the following limitations shall apply:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Lessor may not reduce tax liability by more than 50 percent</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The aggregate amount allowable as deductions or credits for any taxable year which are allocable to all finance lease property with respect to which the taxpayer is the lessor may not reduce the liability for tax of the taxpayer for such taxable year (determined without regard to finance lease items) by more than 50 percent of such liability.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Carryover of Amounts Not Allowable as Deductions or Credits</inline>.—</heading>
<chapeau class="inline">Any amount not allowable as a deduction or credit under subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">may be carried over to any subsequent taxable year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall be treated as a deduction or credit allocable to finance lease property in such subsequent taxable year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Allocation among deductions and credits</inline>.—</heading>
<chapeau class="inline">The Secretary shall prescribe regulations for determining the amount—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">of any deduction or credit allocable to finance lease property for any taxable year to which subparagraph (A) applies, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">of any carryover of any such deduction or credit under subparagraph (B) to any subsequent taxable year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax and finance lease items defined</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax defined</inline>.—</heading>
<content class="inline">Except as provided in this subparagraph, the term ‘liability for tax’ means the tax imposed by this chapter, reduced by the sum of<page identifier="/us/stat/96/446">96 STAT. 446</page> the credits allowable under subpart A of part IV of subchapter A of this chapter.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Finance lease items defined</inline>.—</heading>
<chapeau class="inline">The term ‘finance lease items’ means any of the following items which are properly allocable to finance lease property with respect to which the taxpayer is the lessor:</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">Any deduction or credit allowable under this chapter.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">Any rental income received by the taxpayer from any lessee of such property.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Certain taxes not included</inline>.—</heading>
<content class="inline">The term ‘tax imposed by this chapter’ shall not include any tax treated as not imposed by this chapter under the last sentence of section 53(a) (other than the tax imposed by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s53">26 USC 53</ref>.</p></sidenote> section 56).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Certain safe harbor lease property taken into account</inline>.—</heading>
<content class="inline">Under regulations prescribed by the Secretary, deductions and credits and safe harbor lease items which are allocable to safe harbor lease property to which this paragraph (as in effect for taxable years beginning in 1983) applies shall be taken into account for purposes of applying this paragraph.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Investment credit allowed only over 5-year period</inline>.—</heading>
<content class="inline">In the case of any credit which would otherwise be allowable under section 38 with respect to any finance lease property for any taxable year (determined without regard to this paragraph), only 20 percent of the amount of such credit shall be allowable in such taxable year and 20 percent of such amount shall be allowable in each of the succeeding 4 taxable years.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Computation of taxable income of lessee for purposes of percentage depletion</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of section 613 or 613A, the taxable income of any taxpayer who is a lessee of any financed recovery property shall be computed as if the taxpayer was the owner of such property, except that the amount of the deduction under subsection (a) of this section shall be determined after application of paragraph (2) of this subsection.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Coordination with crude oil windfall profit tax</inline>.—</heading>
<content class="inline">Section 4988(b)(3)(A) shall be applied without regard to subparagraph (A).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Limitations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Termination of certain provisions</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Paragraph (1)</inline>.—</heading>
<content class="inline">Paragraph (1) shall not apply to property placed in service after September 30, 1985, in taxable years beginning after such date.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<num value="2"><inline class="smallCaps">Paragraph (2)</inline>.—</num>
<content class="inline">Paragraph (2) shall not apply to property placed in service after September 30, 1985.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain farm property</inline>.—</heading>
<content class="inline">This subsection shall not apply to property which is used for farming purposes (within the meaning of section 2032A(e)(5)) and which is placed in service during the taxable year but only if the cost basis of such property, when added to the cost basis of other finance lease property used for such purpose, does not exceed $150,000 (determined under rules similar to the rules of section 209(d)(1)(B) of the Tax Equity and Fiscal<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 442.</p></sidenote> Responsibility Act of 1982).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/447">96 STAT. 447</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Definition of New Section 38 Property</inline>.—</heading>
<content class="inline">Subsection (b) of section 48 (defining new section 38 property) is amended by adding <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s48">26 USC 48</ref>.</p></sidenote> at the end thereof the following new sentence: “<quotedText>For purposes of determining whether section 38 property subject to a lease is new section 38 property, such property shall be treated as originally placed in service not earlier than the date such property is used under the lease but only if such property is leased within 3 months after such property is placed in service.</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection (a)</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (B) and paragraph (2), the amendments made by this section shall apply to agreements entered into after December 31, 1983.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for farm property aggregating $150,000 or less</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by subsection (a) shall also apply to any agreement entered into after July 1, 1982, and before January 1, 1984, if the property subject to such agreement is section 38 property which is used for farming purposes (within the meaning of section 2032A(e)(5)).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">$150,000 limitation</inline>.—</heading>
<chapeau class="inline">The provisions of clause (i) shall not apply to any agreement if the sum of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">the cost basis of the property subject to the agreement, plus</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">the cost basis of any property subject to an agreement to which this subparagraph previously applied, which was entered into during the same calendar year, and with respect to which the lessee was the lessee of the agreement described in subclause (I) (or any related person within the meaning of section 168(e)(4)(D)),</content>
</subclause>
<continuation class="inline">exceeds $150,000. For purposes of subclause (II), in the case of an individual, there shall not be taken into account any agreement of any individual who is a related person involving property which is used in a trade or business of farming of such related person which is separate from the trade or business of farming of the lessee described in subclause (II).</continuation>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for definition of new section 38 property</inline>.—</heading>
<content class="inline">The amendment made by subsection (c) shall apply to property placed in service after December 31, 1983.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="210">SEC. 210. </num>
<heading class="inline">MOTOR VEHICLE OPERATING LEASES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of any qualified motor vehicle agreement, the fact that such agreement contains a terminal rental adjustment clause shall not be taken into account in determining whether such agreement is a lease.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Qualified motor vehicle agreement</inline>.—</heading>
<chapeau class="inline">The term “qualified motor vehicle agreement” means any agreement with respect to a motor vehicle (including a trailer)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">which was entered into before—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the enactment of any law, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the publication by the Secretary of the Treasury or his delegate of any regulation,<page identifier="/us/stat/96/448">96 STAT. 448</page> which provides that any agreement with a terminal rental adjustment clause is not a lease,</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">with respect to which the lessor under the agreement—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">is personally liable for the repayment of, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">has pledged property (but only to the extent of the net fair market value of the lessor’s interest in such property), other than property subject to the agreement or property directly or indirectly financed by indebtedness secured by property subject to the agreement, as security for,</content>
</clause>
<continuation class="inline">all amounts borrowed to finance the acquisition of property subject to the agreement, and</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">with respect to which the lessee under the agreement uses the property subject to the agreement in a trade or business or for the production of income.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Terminal rental adjustment clause</inline>.—</heading>
<content class="inline">The term “terminal rental adjustment clause” means a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property.</content>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="III"><b>PART III—</b></num>
<heading class="inline"><b>FOREIGN TAX</b></heading>
<section>
<num value="211">SEC. 211. </num>
<heading class="inline">FOREIGN TAX CREDIT FOR TAXES ON OIL AND GAS INCOME.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Amendment of Section 907(C)(4) to Recapture Foreign Oil and Gas Extraction Losses by Recharacterizing Later Extraction Income</inline>.—</heading>
<content class="inline">Paragraph (4) of section 907(c) (relating to certain<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s907">26 USC 907</ref>.</p></sidenote> losses) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Recapture of foreign oil and gas extraction losses by recharacterizing later extraction income</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">That portion of the income of the taxpayer for the taxable year which (but for this paragraph) would be treated as foreign oil and gas extraction income shall be treated as income (from sources without the United States) which is not foreign oil and gas extraction income to the extent of the excess of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the aggregate amount of foreign oil extraction losses for preceding taxable years beginning after December 31, 1982, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">so much of such aggregate amount as was recharacterized under this subparagraph for preceding taxable years beginning after December 31, 1982.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Foreign oil extraction loss defined</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, the term ‘foreign oil extraction loss’ means the amount by which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the gross income for the taxable year from sources without the United States and its possessions (whether or not the taxpayer chooses the benefits of this subpart for such taxable year) taken into account in determining the foreign oil and gas extraction income for such year, is exceeded by</content>
</subclause>
<page identifier="/us/stat/96/449">96 STAT. 449</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the sum of the deductions properly apportioned or allocated thereto.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Net operating loss deduction not taken into account</inline>.—</heading>
<content class="inline">For purposes of clause (i), the net operating loss deduction allowable for the taxable year under section 172(a) shall not be taken into account. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s172">26 USC 172</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Expropriation and casualty losses not taken into account</inline>.—</heading>
<chapeau class="inline">For purposes of clause (i), there shall not be taken into account—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">any foreign expropriation loss (as defined in section 172(h)) for the taxable year, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">any loss for the taxable year which arises from fire, storm, shipwreck, or other casualty, or from theft,</content>
</subclause>
<continuation class="inline">to the extent such loss is not compensated for by insurance or otherwise.”</continuation>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Extraction income removed from foreign oil related income</inline>.—</heading>
<content class="inline">Paragraph (2) of section 907(c) (defining foreign oil related <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s907">26 USC 907</ref>.</p></sidenote> income) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Foreign oil related income</inline>.—</heading>
<chapeau class="inline">The term ‘foreign oil related income’ means the taxable income derived from sources outside the United States and its possessions from—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the processing of minerals extracted (by the taxpayer or by any other person) from oil or gas wells into their primary products,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the transportation of such minerals or primary products,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the distribution or sale of such minerals or primary products,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">the disposition of assets used by the taxpayer in the trade or business described in subparagraph (A), (B), or (C), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">the performance of any other related service.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Separate Application of Section 904 to Foreign Oil Related Income; Amounts Treated as Foreign Taxes on Such Income</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subsection (b) of section 907 (relating to special rules in case of foreign oil and gas income) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Foreign Taxes on Foreign Oil Related Income</inline>.—</heading>
<content class="inline">For purposes of this subtitle, in the case of taxes paid or accrued to any foreign country with respect to foreign oil related income, the term ‘income, war profits, and excess profits taxes’ shall not include any amount paid or accrued after December 31, 1982, to the extent that the Secretary determines that the foreign law imposing such amount of tax is structured, or in fact operates, so that the amount of tax imposed with respect to foreign oil related income will generally be materially greater, over a reasonable period of time, than the amount generally imposed on income that is neither foreign oil related income nor foreign oil and gas extraction income. In computing the amount not treated as tax under this subsection, such amount shall be treated as a deduction under the foreign law.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Repeal of separate treatment of foreign oil related loss</inline>.—</heading>
<content class="inline">Subsection (f) of section 904 (relating to recapture of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s904">26 USC 904</ref>.</p></sidenote> overall foreign loss) is amended by striking out paragraph (4) and redesignating paragraphs (5) and (6) as paragraphs (4) and (5), respectively.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/450">96 STAT. 450</page>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Carryback and Carryover of Disallowed Credits; Transitional Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Transitional rules</inline>.—</heading>
<content class="inline">Subsection (e) of section 907 (relating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s907">26 USC 907</ref>.</p></sidenote> to transitional rules) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Transitional Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Credits arising in taxable years beginning before january 1, 1983</inline>.—</heading>
<content class="inline">The amount of taxes paid or accrued in any taxable year beginning before January 1, 1983 (hereinafter in this paragraph referred to as the ‘excess credit year’) which under section 904(c) or 907(f) may be deemed paid or accrued in a taxable year beginning after December 31, 1982, shall not exceed the amount which could have been deemed paid or accrued if sections 907(b), 907(f), and 904(f)(4) (as in effect on the day before the date of the enactment of the Tax Equity and Fiscal Responsibility Act of 1982) remained in effect for taxable<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 324.</p></sidenote> years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Carryback of credits arising in taxable years beginning after december 31, 1982</inline>.—</heading>
<content class="inline">The amount of the taxes paid or accrued in a taxable year beginning after December 31, 1982, which may be deemed paid or accrued under section 904(c) or 907(f) in a taxable year beginning before January 1, 1983, shall not exceed the amount which could have been deemed paid or accrued if sections 907(b), 907(f), and 904(f)(4) (as in effect on the day before the date of the enactment of the Tax Equity and Fiscal Responsibility Act of 1982) remained in effect for taxable years beginning after December 31, 1982.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Repeal of 2-percent limitation on carryback and carryover of disallowed extraction taxes</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 907(f) (relating to carryback and carryover of disallowed credits) is amended—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>so much of such excess as does not exceed 2 percent of foreign oil and gas extraction income for such taxable year</quotedText>” and inserting in lieu thereof “<quotedText>such excess</quotedText>”,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out the last sentence.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Technical amendments</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<chapeau class="inline">Subparagraph (B) of section 907(f)(2) is amended—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">by striking out “<quotedText>on taxes paid or accrued with respect to foreign oil related income</quotedText>”, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">by striking out “<quotedText>with respect to such income</quotedText>” in clause (i).</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">Subparagraph (A) of section 907(f)(3) is amended by striking out “<quotedText>with respect to oil-related income</quotedText>”.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">Subparagraph (B) of section 907(f)(3) is amended by striking out “<quotedText>oil-related</quotedText>”.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s907">26 USC 907 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Retention of old sections 907(b) and 904(f) (4) where taxpayer had foreign loss from an activity not related to oil and gas</inline>.—</heading>
<content class="inline">If, after applying old sections 907(b) and 904(f)(4) to a taxable year beginning before January 1, 1983, the taxpayer had a foreign loss attributable to activities not taken into account in determining foreign oil related income (as defined in old section 907(c)(2)), such loss shall not be recaptured from<page identifier="/us/stat/96/451">96 STAT. 451</page> foreign oil related income more rapidly than ratably over the 8-year period beginning with the first taxable year beginning after December 31, 1982. For purposes of the preceding sentence, an “old” section is such section as in effect on the day before the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="212">SEC. 212. </num>
<heading class="inline">CURRENT TAXATION OF FOREIGN OIL RELATED INCOME OF CONTROLLED FOREIGN CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Foreign Oil Related Income Added to Currently Taxed Amounts</inline>.—</heading>
<content class="inline">Subsection (a) of section 954 (defining foreign base company<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s954">26 USC 954</ref>.</p></sidenote> income) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">the foreign base company oil related income for the taxable year (determined under subsection (h) and reduced as provided in subsection (b)(5)).”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Special Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Allowance of deductions against foreign base company oil related income</inline>.—</heading>
<content class="inline">Paragraph (5) of section 954(b) is amended by striking out “<quotedText>and the foreign base company shipping income</quotedText>” and inserting in lieu thereof “<quotedText>, the foreign base company shipping income, and the foreign base company oil related income</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Preemption of foreign base company oil related income</inline>.—</heading>
<content class="inline">Subsection (b) of section 954 is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Foreign base company oil related income not treated as another kind of base company income</inline>.—</heading>
<content class="inline">Income of a Corporation which is foreign base company oil related income shall not be considered foreign base company income of such corporation under paragraph (1), (2), or (3) of subsection (a).”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Definition of Foreign Base Company Oil Related Income</inline>.—</heading>
<content class="inline">Section 954 (relating to foreign base company income) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Foreign Base Company Oil Related Income</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this subsection, the term ‘foreign base company oil related income’ means foreign oil related income (within the meaning of section 907(c)(2)) other than income derived from a source within a foreign country in connection with—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">oil or gas which was extracted from an oil or gas well located in such foreign country, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">oil, gas, or a primary product of oil or gas which is sold by the foreign corporation or a related person for use or consumption within such country or is loaded in such country on a vessel or aircraft as fuel for such vessel or aircraft.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Paragraph (i) applies only where corporation has produced 1,000 barrels per day or more</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘foreign base company oil related income’ shall not include any income of a foreign corporation if such corporation is not a large oil producer for the taxable year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Large oil producer</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the term ‘large oil producer’ means any corporation if, for the taxable year or for the preceding taxable year, the average daily production of foreign crude oil and natural<page identifier="/us/stat/96/452">96 STAT. 452</page> gas of the related group which includes such corporation equaled or exceeded 1,000 barrels.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Related group</inline>.—</heading>
<content class="inline">The term ‘related group’ means a group consisting of the foreign corporation and any other person who is a related person with respect to such corporation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Average daily production of foreign crude oil and natural gas</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the average daily production of foreign crude oil or natural gas of any related group for any taxable year (and the conversion of cubic feet of natural gas into barrels) shall be determined under rules similar to the rules of section 613A except that only crude oil or natural gas from a well located outside the United States shall be taken into account.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Exception from Foreign Base Company Income for Certain Foreign Corporations Not to Apply</inline>.—</heading>
<content class="inline">Paragraph (4) of section 954(b) is amended by adding at the end thereof the following new<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s954">26 USC 954</ref>.</p></sidenote> sentence: “<quotedText>The preceding sentence shall not apply to foreign base company oil related income described in subsection (a)(5).</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<content class="inline">Subsection (a) of section 954 is amended by striking out “<quotedText>and</quotedText>” at the end of paragraph (3), and by striking out the period at the end of paragraph (4) and inserting in lieu thereof”, and”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s954">26 USC 954 note</ref>.</p></sidenote> apply to taxable years of foreign corporations beginning after December 31, 1982, and to taxable years of United States shareholders in which, or with which, such taxable years of foreign corporations end.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="213">SEC. 213. </num>
<heading class="inline">POSSESSION TAX CREDIT; INCOME TAX LIABILITY INCURRED TO THE VIRGIN ISLANDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Possession Tax Credit</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Active trade or business requirement</inline>.—</heading>
<chapeau class="inline">Paragraph (2) of section 936(a) (relating to conditions which must be satisfied) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s936">26 USC 936</ref>.</p></sidenote> amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>50 percent</quotedText>” in subparagraph (B) and inserting in lieu thereof “<quotedText>65 percent</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Transitional rule</inline>.—</heading>
<content class="inline">In applying subparagraph (B) with respect to taxable years beginning after December 31, 1982, and before January 1, 1985, the following percentage shall be substituted for “65 percent”:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<caption>
<p xmlns="http://schemas.gpo.gov/xml/uslm" role="title" class="centered">_</p>
</caption>
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; font-style:bold; vertical-align:bottom; font-size:8pt">“For taxable years beginning in calendar year:</th>
<th style="text-align:right; font-weight:bold; font-style:bold; vertical-align:bottom; font-size:8pt">The percentage tax is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">1983</td>
<td style="text-align:right; padding-right:1em; vertical-align:top">55</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">1984</td>
<td style="text-align:right; vertical-align:top">60”.</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Income attributable to certain intangible property</inline>.—</heading>
<content class="inline">Section 936 (relating to Puerto Rico and possession tax credit) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Tax Treatment Of Intangible Property Income</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Income attributable to shareholders</inline>.—</heading>
<content class="inline">The intangible property income of a corporation electing the application of this section for any taxable year shall be included on a pro rata basis in the gross income of all shareholders of<page identifier="/us/stat/96/453">96 STAT. 453</page> such electing corporation at the close of the taxable year of such electing corporation as income from sources within the United States for the taxable year of such shareholder in which or with which the taxable year of such electing corporation ends.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exclusion from the income of an electing corporation</inline>.—</heading>
<content class="inline">Any intangible property income of a corporation electing the application of this section which is included in the gross income of a shareholder of such corporation by reason of subparagraph (A) shall be excluded from the gross income of such corporation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Foreign shareholders; shareholders not subject to tax</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Paragraph (1)(A) shall not apply with respect to any shareholder—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">who is not a United States person, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">who is not subject to tax under this title on intangible property income which would be allocated to such shareholder (but for this subparagraph).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Treatment of nonallocated intangible property income</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, intangible property income of a corporation electing the application of this section which is not included in the gross income of a shareholder of such corporation by reason of subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">shall be treated as income from sources within the United States, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall not be taken into account under subsection (a)(2).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Intangible property income</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘intangible property income’ means the gross income of a corporation attributable to any intangible property other than intangible property which has been licensed to such corporation since prior to 1948 and is in use by such corporation on the date of the enactment of this subparagraph.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Intangible property</inline>.—</heading>
<chapeau class="inline">The term ‘intangible property’ means any—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">patent, invention, formula, process, design, pattern, or know-how;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">copyright, literary, musical, or artistic composition;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">trademark, trade name, or brand name;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">franchise, license, or contract;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">method, program, system, procedure, campaign, survey, study, forecast, estimate, customer list, or technical data; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<content class="inline">any similar item,</content>
</clause>
<continuation class="inline">which has substantial value independent of the services of any individual.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of reasonable profit</inline>.—</heading>
<content class="inline">The term ‘intangible property income’ shall not include any portion of the income from the sale, exchange or other disposition of any product, or from the rendering of services, by a corporation electing the application of this section which is determined by the Secretary to be a reasonable profit on the direct and<page identifier="/us/stat/96/454">96 STAT. 454</page> indirect costs incurred by such electing corporation which are attributable to such income.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Related person</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A person (hereinafter referred to as the ‘related person’) is related to any person if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the related person bears a relationship to such person specified in section 267(b) or section<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s267">26 USC 267</ref>.</p></sidenote> 707(b)(1), or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the related person and such person are members of the same controlled group of corporations,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<chapeau class="inline">For purposes of clause (i)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">section 267(b) and section 707(b)(1) shall be applied by substituting ‘10 percent’ for ‘50 percent’, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">section 267(b)(3) shall be applied without regard to whether a person was a personal holding company or a foreign personal holding company,</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Controlled group of corporations</inline>.—</heading>
<chapeau class="inline">The term ‘controlled group of corporations’ has the meaning given to such term by section 1563(a), except that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">‘more than 10 percent’ shall be substituted for ‘at least 80 percent’ and ‘more than 50 percent’ each place either appears in section 1563(a), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the determination shall be made without regard to subsections (a)(4), (b)(2), and (e)(3)(C) of section 1563.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Distributions to meet qualification requirements</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the Secretary determines that a corporation does not satisfy a condition specified in subparagraph (A) or (B) of subsection (a)(2) for any taxable year by reason of the exclusion from gross income under paragraph (1)(B), such corporation shall nevertheless be treated as satisfying such condition for such year if it makes a pro rata distribution of property after the close of such taxable year to its shareholders (designated at the time of such distribution as a distribution to meet qualification requirements) with respect to their stock in an amount which is equal to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">if the condition of subsection (a)(2)(A) is not satisfied, that portion of the gross income for the period described in subsection (a)(2)(A)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which was not derived from sources within a possession, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which exceeds the amount of such income for such period which would enable such corporation to satisfy the condition of subsection (a)(2)(A),</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">if the condition of subsection (a)(2)(B) is not satisfied, that portion of the gross income for such period—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which was not derived from the active conduct of a trade or business within a possession, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which exceeds the amount of such income for such period which would enable such corporation to satisfy the conditions of subsection (a)(2)(B), or</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">if neither of such conditions is satisfied, that portion of the gross income which exceeds the amount<page identifier="/us/stat/96/455">96 STAT. 455</page> of gross income for such period which would enable such corporation to satisfy the conditions of subparagraphs (A) and (B) of subsection (a)(2).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Effectively connected income</inline>.—</heading>
<content class="inline">In the case of a shareholder who is a nonresident alien individual or a foreign corporation, trust, or estate, any distribution described in subparagraph (A) shall be treated as income which is effectively connected with the conduct of a trade or business conducted through a permanent establishment of such shareholder within the United States.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Distribution denied in case of fraud or willful neglect</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to a corporation if the determination of the Secretary described in subparagraph (A) contains a finding that the failure of such corporation to satisfy the conditions in subsection (a)(2) was due in whole or in part to fraud with intent to evade tax or willful neglect on the part of such corporation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Election out</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The rules contained in paragraphs (1) through (4) do not apply for any taxable year if an election pursuant to subparagraph (F) is in effect to use one of the methods specified in subparagraph (C).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Eligibility</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Requirement of significant business presence</inline>.—</heading>
<content class="inline">An election may be made to use one of the methods specified in subparagraph (C) with respect to a product or type of service only if an electing corporation has a significant business presence in a possession with respect to such product or type of service. An election may remain in effect with respect to such product or type of service for any subsequent taxable year only if such electing corporation maintains a significant business presence in a possession with respect to such product or type of service in such subsequent taxable year. If an election is not in effect for a taxable year because of the preceding sentence, the electing corporation shall be deemed to have revoked the election on the first day of such taxable year.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Definition</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, an electing corporation has a ‘significant business presence’ in a possession for a taxable year with respect to a product or type of service if:</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the total production costs (other than direct material costs and other than interest excluded by regulations prescribed by the Secretary) incurred by the electing corporation in the possession in producing units of that product sold or otherwise disposed of during the taxable year by the affiliated group to persons who are not members of the affiliated group are not less than 25 percent of the difference between (a) the gross receipts from sales or other dispositions during the taxable year by the affiliated group to persons who are not members of the affiliated group of such units of the product produced, in whole or in part, by the electing corporation in the possession, and (b) the direct material costs of the purchase of materials for such<page identifier="/us/stat/96/456">96 STAT. 456</page> units of that product by all members of the affiliated group from persons who are not members of the affiliated group; or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">no less than 65 percent of the direct labor costs of the affiliated group for units of the product produced during the taxable year in whole or in part by the electing corporation or for the type of service rendered by the electing corporation during the taxable year, is incurred by the electing corporation and is compensation for services performed in the possession; or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">with respect to purchases and sales by an electing corporation of all goods not produced in whole or in part by any member of the affiliated group and sold by the electing corporation to persons other than members of the affiliated group, no less than 65 percent of the total direct labor costs of the affiliated group in connection with all purchases and sales of such goods sold during the taxable year by such electing corporation is incurred by such electing corporation and is compensation for services performed in the possession.</content>
</subclause>
<continuation class="inline">Notwithstanding satisfaction of one of the foregoing tests, an electing corporation shall not be treated as having a significant business presence in a possession with respect to a product produced in whole or in part by the electing corporation in the possession, for purposes of an election to use the method specified in subparagraph (C)(ii), unless such product is manufactured or produced in the possession by the electing corporation within the meaning of subsection (d)(1)(A) of section 954.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s954">26 USC 954</ref>.</p></sidenote></continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">An electing corporation which produces a product or renders a type of service in a possession on the date of the enactment of this clause is not required to meet the significant business presence test in a possession with respect to such product or type of service for its taxable years beginning before January 1, 1986.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">For purposes of this subparagraph, the costs incurred by an electing corporation or any other member of the affiliated group in connection with contract manufacturing by a person other than a member of the affiliated group, or in connection with a similar arrangement thereto, shall be treated as direct labor costs of the affiliated group and shall not be treated as production costs incurred by the electing corporation in the possession or as direct material costs or as compensation for services performed in the possession, except to the extent as may be otherwise provided in regulations prescribed by the Secretary,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<chapeau class="inline">The Secretary may prescribe regulations setting forth:</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">an appropriate transitional (but not in excess of three taxable years) significant business pres-<page identifier="/us/stat/96/457">96 STAT. 457</page>ence test for commencement in a possession of operations with respect to products or types of service after the date of the enactment of this clause and not described in subparagraph (B)(iii)(I),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">a significant business presence test for other appropriate cases, consistent with the tests specified in subparagraph (B)(ii),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">rules for the definition of a product or type of service, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">rules for treating components produced in whole or in part by a related person as materials, and the costs (including direct labor costs) related thereto as a cost of materials, where there is an independent resale price for such components or where otherwise consistent with the intent of the substantial business presence tests.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Methods of computation of taxable income</inline>.—</heading>
<chapeau class="inline">If an election of one of the following methods is in effect pursuant to subparagraph (F) with respect to a product or type of service, an electing corporation shall compute its income derived from the active conduct of a trade or business in a possession with respect to such product or type of service in accordance with the method which is elected.</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Cost sharing</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Payment of cost sharing</inline>.—</heading>
<chapeau class="inline">If an election of this method is in effect, the electing corporation must make a payment for its share of the cost (if any) of product area research which is paid or accrued by the affiliated group during that taxable year. Such share shall not be less than the same proportion of the cost of such product area research which the amount of ‘possession sales’ bears to the amount of ‘total sales‘ of the affiliated group. The cost of product area research paid or accrued solely by the electing corporation in a taxable year (excluding amounts paid directly or indirectly to or on behalf of related persons and excluding amounts paid under any cost sharing agreements with related persons) will reduce (but not below zero) the amount of the electing corporation’s cost sharing payment under this method for that year.</chapeau>
<item class="indent5 fontsize10">
<num value="A">“(a) </num>
<heading class="inline"><inline class="smallCaps">Product area research</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘product area research’ includes (notwithstanding any provision to the contrary) the research, development and experimental costs, losses, expenses and other related deductions—including amounts paid or accrued for the performance of research or similar activities by another person; qualified research expenses within the meaning of section 44F(b); amounts paid or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/241">95 Stat. 241</ref>.</p></sidenote> accrued for the use of, or the right to use, research or any of the items specified in subsection (h)(3)(B)(i); and a proper allowance for amounts incurred for the acquisition of any of the items specified in subsection (h)(3)(B)(i)—<page identifier="/us/stat/96/458">96 STAT. 458</page> which are properly apportioned or allocated to the same product area as that in which the electing corporation conducts its activities, and a ratable part of any such costs, losses, expenses and other deductions which cannot definitely be allocated to a particular product area.</content>
</item>
<item class="indent5 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Affiliated group</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘affiliated group’ shall mean the electing corporation and all other organizations, trades or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, within the meaning of section 482.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s482">26 USC 482</ref>.</p></sidenote></content>
</item>
<item class="indent5 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Possession sales</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘possession sales’ means the aggregate sales or other dispositions for the taxable year to persons who are not members of the affiliated group by members of the affiliated group of products produced, in whole or in part, by the electing corporation in the possession which are in the same product area as is used for determining the amount of product area research, and of services rendered, in whole or in part, in the possession in such product area to persons who are not members of the affiliated group.</content>
</item>
<item class="indent5 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Total sales</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘total sales’ means the aggregate sales or other dispositions for the taxable year to persons who are not members of the affiliated group by members of the affiliated group of all products in the same product area as is used for determining the amount of product area research, and of services rendered in such product area to persons who are not members of the affiliated group.</content>
</item>
<item class="indent5 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Product area</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘product area’ shall be defined by reference to the three-digit classification of the Standard Industrial Classification code. The Secretary may provide for the aggregation of two or more three-digit classifications where appropriate, and for a classification system other than the Standard Industrial Classification code in appropriate cases.</content>
</item>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Effect of election</inline>.—</heading>
<content class="inline">For purposes of determining the amount of its gross income derived from the active conduct of a trade or business in a possession with respect to a product produced by, or type of service rendered by, the electing corporation for a taxable year, if an election of this method is in effect, the electing corporation shall be treated as the owner (for purposes of obtaining a return thereon) of intangible property described in<page identifier="/us/stat/96/459">96 STAT. 459</page> subsection (h)(3)(B)(i) which is related to the units of the product produced, or type of service rendered, by the electing corporation. Such electing corporation shall not be treated as the owner (for purposes of obtaining a return thereon) of any intangible property described in subsection (h)(3)(B)(ii) through (v) (to the extent not described in subsection (h)(3)(B)(i)) or of any other nonmanufacturing intangible. Notwithstanding the preceding sentence, an electing corporation shall be treated as the owner (for purposes of obtaining a return thereon) of (a) intangible property which was developed solely by such corporation in a possession and is owned by such corporation, (b) intangible property described in subsection (h)(3)(B)(i) acquired by such corporation from a person who was not related to such corporation (or to any person related to such corporation) at the time of, or in connection with, such acquisition, and (c) any intangible property described in subsection (h)(3)(B)(ii) through (v) (to the extent not described in subsection (h)(3)(B)(i)) and other nonmanufacturing intangibles which relate to sales of units of products, or services rendered, to unrelated persons for ultimate consumption or use in the possession in which the electing corporation conducts its trade or business.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<heading class="inline"><inline class="smallCaps">Payment provisions</inline>.—</heading>
<item class="indent5 fontsize10">
<num value="a">“(a) </num>
<content class="inline">The cost sharing payment determined under subparagraph (C)(i)(I) for any taxable year shall be made to the person or persons specified in subparagraph (C)(i)(IV)(a) not later than the time prescribed by law for filing the electing corporation’s return for such taxable year (including any extensions thereof). If all or part of such payment is not timely made, the amount of the cost sharing payment required to be paid shall be increased by the amount of interest that would have been due under section 6601(a) had the portion of the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6601">26 USC 6601</ref>.</p></sidenote> cost sharing payment that is not timely made been an amount of tax imposed by this title and had the last date prescribed for payment been the due date of the electing corporations return (determined without regard to any extension thereof). The amount by which a cost sharing payment determined under subparagraph (C)(i)(I) is increased by reason of the preceding sentence shall not be treated as a cost sharing payment or as interest. If failure to make timely payment is due in whole or in part to fraud or willful neglect, the electing corporation shall be deemed to have revoked the election made under subparagraph (A) on the first day of the taxable year for which the cost sharing payment was required.</content>
</item>
<page identifier="/us/stat/96/460">96 STAT. 460</page>
<item class="indent5 fontsize10">
<num value="b">“(b) </num>
<content class="inline">For purposes of this title, any tax of a foreign country or possession of the United States which is paid or accrued with respect to the payment or receipt of a cost sharing payment determined under subparagraph (C)(i)(I) or of an amount of increase referred to in subparagraph (C)(i)(III)(a) shall not be treated as income, war profits, or excess profits taxes paid or accrued to a foreign country or possession of the United States, and no deduction shall be allowed under this title with respect to any amounts of such tax so paid or accrued.</content>
</item>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<item class="indent5 fontsize10">
<num value="a">“(a) </num>
<content class="inline">The amount of the cost sharing payment determined under subparagraph (C)(i)(I), and any increase in the amount thereof in accordance with subparagraph (C)(i)(III)(a), shall not be treated as income of the recipient, but shall reduce the amount of the deductions (and the amount of reductions in earnings and profits) otherwise allowable to the appropriate domestic member or members (other than an electing corporation) of the affiliated group, or, if there is no such domestic member, to the foreign member or members of such affiliated group as the Secretary may provide under regulations.</content>
</item>
<item class="indent5 fontsize10">
<num value="b">“(b) </num>
<content class="inline">If an election of this method is in effect, the electing corporation shall determine its intercompany pricing under the appropriate section 482 method, provided, however, that an<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s482">26 USC 482</ref>.</p></sidenote> electing corporation shall not be denied use of the resale price method for purposes of such intercompany pricing merely because the reseller adds more than an insubstantial amount to the value of the product by the use of intangible property.</content>
</item>
<item class="indent5 fontsize10">
<num value="c">“(c) </num>
<content class="inline">The amount of qualified research expenses, within the meaning of section 44F, of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/241">95 Stat. 241</ref>.</p></sidenote> any member of the controlled group of corporations (as defined in section 44F(f)) of which the electing corporation is a member shall not be affected by the cost sharing payment required under this method.</content>
</item>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Profit split</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">If an election of this method is in effect, the electing corporation’s taxable income derived from the active conduct of a trade or business in a possession with respect to units of a product produced or type of service rendered, in whole or in part, by the electing corporation shall be equal to 50 percent of the combined taxable income of the affiliated group (other than foreign affiliates) derived from covered sales of units of the product produced or type of service rendered, in whole or in part, by the electing corporation in a possession.</content>
</subclause>
<page identifier="/us/stat/96/461">96 STAT. 461</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Computation of combined taxable income</inline>.—</heading>
<content class="inline">Combined taxable income shall be computed separately for each product produced or type of service rendered, in whole or in part, by the electing corporation in a possession. Combined taxable income shall be computed (notwithstanding any provision to the contrary) for each such product or type of service rendered by deducting from the gross income of the affiliated group (other than foreign affiliates) derived from covered sales of such product or type of service all expenses, losses, and other deductions properly apportioned or allocated to gross income from such sales or services, and a ratable part of all expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income, which are incurred by the affiliated group (other than foreign affiliates). Notwithstanding any other provision to the contrary, in computing the combined taxable income for each such product or type of service rendered, the research, development, and experimental costs, expenses and related deductions for the taxable year which would otherwise be apportioned or allocated to the gross income of the affiliated group (other than foreign affiliates) derived from covered sales of such product produced or type of service rendered, in whole or in part, by the electing corporation in a possession, shall not be less than the same proportion of the amount of the share of product area research determined under subparagraph (C)(i)(I) (without regard to the third sentence thereof) in the product area which includes such product or type of service, that such gross income from the product or type of service bears to such gross income from all products produced and types of service rendered, in whole or part, by the electing corporation in a possession.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<heading class="inline"><inline class="smallCaps">Division of combined taxable income</inline>.—</heading>
<content class="inline">50 percent of the combined taxable income computed as provided in subparagraph (C)(ii)(II) shall be allocated to the electing corporation. Combined taxable income, computed without regard to the last sentence of subparagraph (C)(ii)(II), less the amount allocated to the electing corporation under the preceding sentence, shall be allocated to the appropriate domestic member or members (other than any electing corporation) of the affiliated group and shall be treated as income from sources within the United States, or, if there is no such domestic member, to a foreign member or members of such affiliated group as the Secretary may provide under regulations.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<heading class="inline"><inline class="smallCaps">Covered sales</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘covered sales’ means sales by members of the affiliated group (other than foreign affiliates) to persons who are not members of the affiliated group or to foreign affiliates.</content>
</subclause>
</clause>
</subparagraph>
<page identifier="/us/stat/96/462">96 STAT. 462</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Unrelated person</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘unrelated person’ means any person other than a person related within the meaning of paragraph (3)(D) to the electing corporation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Electing corporation</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘electing corporation’ means a domestic corporation for which an election under this section is in effect.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<heading class="inline"><inline class="smallCaps">Time and manner of election; revocation</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">An election under subparagraph (A) to use one of the methods under subparagraph (C) shall be made only on or before the due date prescribed by law (including extensions) for filing the tax return of the electing corporation for its first taxable year beginning after December 31, 1982. If an election of one of such methods is made, such election shall be binding on the electing corporation and such method must be used for each taxable year thereafter until such election is revoked by the electing corporation under subparagraph (F)(iii). If any such election is revoked by the electing corporation under subparagraph (F)(iii), such electing corporation may make a subsequent election under subparagraph (A) only with the consent of the Secretary.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Manner of making election</inline>.—</heading>
<content class="inline">An election under subparagraph (A) to use one of the methods under subparagraph (C) shall be made by filing a statement to such effect with the return referred to in subparagraph (F)(i) or in such other manner as the Secretary may prescribe by regulations,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Revocation</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">Except as provided in subparagraph (F)(iii) (II), an election may be revoked for any taxable year only with the consent of the Secretary.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">An election shall be deemed revoked for the year in which the electing corporation is deemed to have revoked such election under subparagraph (B)(i) or (C) (i)(III) (a),</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Aggregation</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">Where more than one electing corporation in the affiliated group produces any product or renders any services in the same product area, all such electing corporations must elect to compute their taxable income under the same method under subparagraph (C).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">All electing corporations in the same affiliated group that produce any products or render any services in the same product area may elect, subject to such terms and conditions as the Secretary may prescribe by regulations, to compute their taxable income from export sales under a different method from that used for all other sales and services. For this purpose, export sales means all sales by the electing corporation of products to foreign persons for use or consumption outside the United States and its possessions, provided such products are manufactured or produced in the pos-<page identifier="/us/stat/96/463">96 STAT. 463</page>session within the meaning of subsection (d)(1)(A) of section 954, and further provided (except to the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s954">26 USC 954</ref>.</p></sidenote> extent otherwise provided by regulations) the income derived by such foreign person on resale of such products (in the same state or in an altered state) is not included in foreign base company income for purposes of section 954(a).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">All members of an affiliated group must consent to an election under this subsection at such time and in such manner as shall be prescribed by the Secretary by regulations.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Treatment of certain sales made after july 1, 1982</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of this section, in the case of a disposition of intangible property made by a corporation after July 1, 1982, any gain or loss from such disposition shall be treated as gain or loss from sources within the United States to which paragraph (5) does not apply.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exception</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to any disposition by a corporation of intangible property if such disposition is to a person who is not a related person to such corporation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Paragraph does not affect eligibility</inline>.—</heading>
<content class="inline">This paragraph shall not apply for purposes of determining whether the corporation meets the requirements of subsection (a)(2).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection, including rules for the application of this subsection to income from leasing of products to unrelated persons.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Income Tax Liability Incurred to the Virgin Islands</inline>.—</heading>
<chapeau class="inline">Section 934 (relating to limitation on reduction in income tax liability<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s934">26 USC 934</ref>.</p></sidenote> incurred to the Virgin Islands) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>50 percent</quotedText>” in subsection (b)(2) and inserting in lieu thereof “<quotedText>65 percent</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end thereof the following new subsections:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Tax Treatment of Intangible Property Income of Certain Domestic Corporations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Income attributable to shareholder</inline>.—</heading>
<content class="inline">The intangible property income (within the meaning of section 936(h)(3)) for any taxable year of any domestic corporation <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 452.</p></sidenote> which is described in subsection (b) and which is an inhabitant of the Virgin Islands (within the meaning of section 28(a) of the Revised Organic Act of the Virgin Islands (48 U.S.C. 1642)), shall be included on a pro rata basis in the gross income of all shareholders of such corporation at the close of the taxable year of such corporation as income from sources within the United States for the taxable year of such shareholder in which or with which the taxable year of such corporation ends.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exclusion from the income of the corporation</inline>.—</heading>
<content class="inline">Any intangible property income of a corporation described in subparagraph (A) which is included in the gross income of a shareholder of such corporation by reason of subparagraph (A) shall be excluded from the gross income of such corporation.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/464">96 STAT. 464</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Foreign shareholders; shareholders not subject to tax; inhabitants of the virgin islands</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Paragraph (1)(A) shall not apply with respect to any shareholder—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">who is not a United States person,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">who is not subject to tax under this title on intangible property income which would be allocated to such shareholder (but for this subparagraph), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">who is an inhabitant of the Virgin Islands.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Treatment of nonallocated intangible property income</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, intangible property income of a corporation described in paragraph (1)(A) which is not included in the gross income of a shareholder of such corporation by reason of subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">shall be treated as income from sources within the United States, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall not be taken into account for purposes of determining whether the conditions specified in paragraph (1) or (2) of subsection (b) are satisfied.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Distribution to meet qualification requirements</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the Secretary determines that a corporation does not satisfy a condition specified in paragraph (1) or (2) of subsection (b) for any taxable year by reason of the exclusion from gross income under paragraph (1)(B), such corporation shall nevertheless be treated as satisfying such condition for such year if it makes a pro rata distribution of property after the close of such taxable year to its shareholders (designated at the time of such distribution as a distribution to meet qualification requirements) with respect to their stock in an amount which is equal to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">if the condition of subsection (b)(1) is not satisfied, that portion of the gross income for the period described in subsection (b)(1)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which was not derived from sources within the Virgin Islands, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which exceeds the amount of such income for such period which would enable such corporation to satisfy the condition of subsection (b)(1),</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">if the condition of subsection (b)(2) is not satisfied, that portion of the aggregate gross income for such period—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which was not derived from the active conduct of a trade or business within the Virgin Islands, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which exceeds the amount of such income for such period which would enable such corporation to satisfy the conditions of subsection (b)(2), or</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">if neither of such conditions is satisfied, that portion of the gross income which exceeds the amount of gross income for such period which would enable such corporation to satisfy the conditions of paragraphs (1) and (2) of subsection (b).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Effectively connected income</inline>.—</heading>
<content class="inline">In the case of a shareholder who is a nonresident alien individual, an inhabitant of the Virgin Islands, or a foreign corporation, trust, or estate, any distribution described in subparagraph<page identifier="/us/stat/96/465">96 STAT. 465</page> (A) shall be treated as income which is effectively connected with the conduct of a trade or business conducted through a permanent establishment of such shareholder within the United States.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Distribution denied in case of fraud or willful neglect</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to a corporation if the determination of the Secretary described in subparagraph (A) contains a finding that the failure of such corporation to satisfy the conditions in subsection (b) was due in whole or in part to fraud with intent to evade tax or willful neglect on the part of such corporation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Certain provisions of section 936 to apply</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The rules contained in paragraphs (5), (6), and (7) of section 936(h) shall apply to a domestic <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 452.</p></sidenote> corporation described in paragraph (1)(A) of this subsection.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain modifications</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), section 936(h) shall be applied by substituting wherever appropriate—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">‘Virgin Islands’ for ‘possession’, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">qualification under paragraphs (1) and (2) of subsection (b) for qualification under section 936(a)(2).</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Transitional Rule</inline>.—</heading>
<content class="inline">In applying subsection (b)(2) with respect to taxable years beginning after December 31, 1982, and before January 1, 1985, the following percentage shall be substituted for ‘65 percent’:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; vertical-align:bottom; font-size:8pt">“For taxable years beginning in calendar year:</th>
<th style="text-align:right; font-weight:bold; vertical-align:bottom; font-size:8pt">The percentage is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">1983</td>
<td style="text-align:right; padding-right:1em; vertical-align:top">55</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">1984</td>
<td style="text-align:right; vertical-align:top">60“.</td>
</tr>
</tbody>
</table>
</content>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Denial of Dividend Received Deduction in Case of a Distribution to Meet Qualification Requirements</inline>.—</heading>
<content class="inline">Section 246 (relating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s246">26 USC 246</ref>.</p></sidenote> to rules applying to deduction for dividends received) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Certain Distributions to Satisfy Requirements</inline>.—</heading>
<content class="inline">No deduction shall be allowed under section 243(a) with respect to a dividend received pursuant to a distribution described in section 936(h)(4) or 934(e)(3).” <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 452, 463.</p></sidenote></content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Transfer of Intangibles by Possession Corporation Treated as Transfer to Avoid Taxes</inline>.—</heading>
<content class="inline">Section 367 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s367">26 USC 367</ref>.</p></sidenote> foreign corporations) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Special Rule Relating to Transfer of Intangibles by Possession Corporations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If, after August 14, 1982, any possession corporation transfers, directly or indirectly, any intangible property (within the meaning of section 936(h)(3)(B)) to any foreign corporation, such transfer shall be treated for purposes of subsection (a) as pursuant to a plan having as one of its principal purposes the avoidance of Federal income taxes.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Possession corporation</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘possession corporation’ means any corporation—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">to which an election under section 936 applies, or</content>
</clause>
<page identifier="/us/stat/96/466">96 STAT. 466</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">which is described in subsection (b) of section 934<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s934">26 USC 934</ref>.</p></sidenote> and which is an inhabitant of the Virgin Islands (within the meaning of section 28(a) of the Revised Organic Act of the Virgin Islands).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t48/s1642">48 USC 1642</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Former possession corporation</inline>.—</heading>
<content class="inline">A corporation shall be treated as a possession corporation with respect to any transfer if such corporation was a possession corporation (within the meaning of subparagraph (A)) at any time during the 5-year period ending on the date of such transfer.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Transfer by united states affiliates</inline>.—</heading>
<content class="inline">A rule similar to the rule of paragraph (1) shall apply in the case of a direct or indirect transfer by a United States affiliate to a foreign person of intangible property which, after August 14, 1982, was being used (or held for use) by a possession corporation under an arrangement with a United States affiliate. For purposes of the preceding sentence, the term “United States affiliate” means any United States person who is a member of an affiliated group (within the meaning of section 936(h)(5)(C)(i)(I)(b)) which<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 452.</p></sidenote> includes the possession corporation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Waiver authority</inline>.—</heading>
<content class="inline">Subject to such terms and conditions as the Secretary may provide, paragraph (1) or (3) shall not apply to any case where the Secretary is satisfied that the transfer will not result in the reduction of current or future Federal income taxes.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s936">26 USC 936 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraphs (2) and (3), the amendments made by this section shall apply to taxable years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Certain sales made after july 1, 1982</inline>.—</heading>
<content class="inline">Paragraph (6) of section 936(h) of the Internal Revenue Code of 1954, and so much of section 934 to which such paragraph applies by reason of section 934(e)(4) of such Code, shall apply to taxable years<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 463. </p></sidenote> ending after July 1, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Certain transfers of intangibles made after august 14, 1982</inline>.—</heading>
<content class="inline">Subsection (d) shall apply to taxable years ending after August 14, 1982.</content>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="IV"><b>PART IV—</b></num>
<heading class="inline"><b>TAX-EXEMPT OBLIGATIONS</b></heading>
<section class="firstIndent0 fontsize10">
<num value="214">SEC. 214. </num>
<heading class="inline">MODIFICATION OF EXEMPTION FOR SMALL ISSUES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Composite Issues</inline>.—</heading>
<content class="inline">Paragraph (6) of section 103(b) (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> exemption for certain small issues) is amended by adding at the end thereof the following new subparagraphs:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="K">“(K) </num>
<heading class="inline"><inline class="smallCaps">Limitations on treatment of obligations as part of the same issue</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, separate lots of obligations which (but for this subparagraph) would be treated as part of the same issue shall be treated as separate issues unless the proceeds of such lots are to be used with respect to 2 or more facilities—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">which are located in more than 1 State, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">which have, or will have, as the same principal user the same person or related persons.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="L">“(L) </num>
<heading class="inline"><inline class="smallCaps">Franchises</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (K), a person (other than a governmental unit) shall be considered<page identifier="/us/stat/96/467">96 STAT. 467</page> a principal user of a facility if such person (or a group of related persons which includes such person)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">guarantees, arranges, participates in, or assists with the issuance (or pays any portion of the cost of issuance) of any obligation the proceeds of which are to be used to finance or refinance such facility, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">provides any property, or any franchise, trademark, or tradename (within the meaning of section 1253), which is to be used in connection with such facility.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Small issue exemption not allowed where obligations issued as part of issue exempt from tax other than as a small issue</inline>.—</heading>
<content class="inline">Paragraph (6) of section 103(b), as amended by subsection <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> (a), is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="M">“(M) </num>
<heading class="inline"><inline class="smallCaps">Paragraph not to apply if obligations issued with certain other tax-exempt obligations</inline>.—</heading>
<content class="inline">This paragraph shall not apply to any obligation which is issued as part of an issue (other than an issue to which subparagraph (D) applies) if the interest on any other obligation which is part of such issue is excluded from gross income under any provision of law other than this paragraph.”</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Termination of Small Issue Exemption After December 31, 1986</inline>.—</heading>
<content class="inline">Paragraph (6) of section 103(b), as amended by subsections (a) and (b), is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="N">“(N) </num>
<heading class="inline"><inline class="smallCaps">Paragraph not to apply to obligations issued after december 31, 1986</inline>.—</heading>
<content class="inline">This paragraph shall not apply to any obligation issued after December 31, 1986 (including any obligation issued to refund an obligation issued on or before such date).”</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of Certain Research Expenditures from the Limitation on Certain Industrial Development Bonds</inline>.—</heading>
<chapeau class="inline">Subparagraph (F) of section 103(b)(6) (relating to exclusion of certain capital expenditures) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of clause (ii),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding “<quotedText>or</quotedText>” at the end of clause (iii), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new clause:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">described in clause (i) or (ii) of section 44F(b)(2)(A) for which a deduction was allowed under <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/241">95 Stat. 241</ref>.</p></sidenote> section 174(a),”.</content>
</clause>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Restrictions on Financing Certain Facilities</inline>.—</heading>
<content class="inline">Paragraph (6) of section 103(b) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="O">“(O) </num>
<heading class="inline"><inline class="smallCaps">Restrictions on financing certain facilities</inline>.—</heading>
<chapeau class="inline">This paragraph shall not apply to an issue if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">more than 25 percent of the proceeds of the issue are used to provide a facility the primary purpose of which is one of the following: retail food and beverage services, automobile sales or service, or the provision of recreation or entertainment; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any portion of the proceeds of the issue is to be used to provide the following: any private or commercial golf course, country club, massage parlor, tennis club, skating facility (including roller skating, skateboard, and ice skating), racquet sports facility (includ-<page identifier="/us/stat/96/468">96 STAT. 468</page>ing any handball or racquetball court), hot tub facility, suntan facility, or racetrack.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Composite issues; small issue exemption</inline>.—</heading>
<content class="inline">The amendments made by subsections (a) and (b) shall apply to obligations issued after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">The amendment made by subsection (c) shall take effect on the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Research expenditures</inline>.—</heading>
<content class="inline">The amendment made by subsection (d) shall apply with respect to expenditures made after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Certain facilities</inline>.—</heading>
<content class="inline">The amendment made by subsection (e) shall apply to obligations issued after December 31, 1982.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="215">SEC. 215. </num>
<heading class="inline">PUBLIC APPROVAL AND INFORMATION REPORTING REQUIREMENTS APPLICABLE TO PRIVATE ACTIVITY BONDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Public Approval</inline>.—</heading>
<content class="inline">Section 103 (relating to interest on certain<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 596.</p></sidenote> governmental obligations) is amended by redesignating subsection (k) as subsection (1) and by inserting after subsection (j) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="k">“(k) </num>
<heading class="inline">Public Approval for Industrial Development Bonds.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding subsection (b), an industrial development bond shall be treated as an obligation not described in subsection (a) unless the requirements of paragraph (2) of this subsection are satisfied.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Public approval requirement</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">An obligation shall satisfy the requirements of this paragraph if such obligation is issued as a part of an issue which has been approved by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">the governmental unit—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which issued such obligation, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">on behalf of which such obligation was issued, and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">each governmental unit having jurisdiction over the area in which any facility, with respect to which financing is to be provided from the proceeds of such issue, is located (except that if more than 1 governmental unit within a State has jurisdiction over the entire area within such State in which such facility is located, only 1 such unit need approve such issue).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Approval by a governmental unit</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), an issue shall be treated as having been approved by any governmental unit if such issue is approved—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">by the applicable elected representative of such governmental unit after a public hearing following reasonable public notice, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">by voter referendum of such governmental unit.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rules for approval of facility</inline>.—</heading>
<chapeau class="inline">If there has been public approval under subparagraph (A) of the plan of financing a facility, such approval shall constitute approval under subparagraph (A) for any issue—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">which is issued pursuant to such plan within 3 years after the date of the first issue pursuant to the approval, and</content>
</clause>
<page identifier="/us/stat/96/469">96 STAT. 469</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">all or substantially all of the proceeds of which are to be used to finance such facility or to refund previous financing under such plan.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Refunding obligations</inline>.—</heading>
<content class="inline">No approval under subparagraph (A) shall be necessary with respect to any obligation which is issued to refund an obligation approved under subparagraph (A) (or treated as approved under subparagraph (C)) unless the maturity date of such obligation is later than the maturity date of the obligation to be refunded.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Applicable elected representative</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘applicable elected representative’ means with respect to any governmental unit—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">an elected legislative body of such unit, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the chief elected executive officer, the chief elected State legal officer of the executive branch, or any other elected official of such unit designated for purposes of this paragraph by such chief elected executive officer or by State law.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">No applicable elected representative</inline>.—</heading>
<chapeau class="inline">If (but for this clause) a governmental unit has no applicable elected representative, the applicable elected representative for purposes of clause (i) shall be the applicable elected representative of the governmental unit—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which is the next higher governmental unit with such a representative, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">from which the authority of the governmental unit with no such representative is derived.”</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Information Reporting</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 103 is amended by redesignating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> subsection (1) as subsection (m) and by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="l">“(l) </num>
<heading class="inline"><inline class="smallCaps">Information Reporting Requirements for Certain Bonds</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Notwithstanding subsection (b), any industrial development bond or any other obligation which is issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to finance loans to individuals for educational expenses, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">by an organization described in section 501(c)(3) which is exempt from taxation by reason of section 501(a),</content>
</subparagraph>
<continuation class="inline">shall be treated as an obligation not described in paragraph (1) or (2) of subsection (a) unless such bond satisfies the requirements of paragraph (2).</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Information reporting requirement</inline>.—</heading>
<chapeau class="inline">An obligation satisfies the requirement of this paragraph if the issuer submits to the Secretary, not later than the 15th day of the 2nd calendar month after the close of the calendar quarter in which the obligation is issued, a statement concerning the issue of which the obligation is a part which contains—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the name and address of the issuer,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the date of issue, the amount of lendable proceeds of the issue, and the stated interest rate, term, and face amount of each obligation which is part of the issue,</content>
</subparagraph>
<page identifier="/us/stat/96/470">96 STAT. 470</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">where required, the name of the applicable elected representative who approved the issue, or a description of the voter referendum by which the issue was approved,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<chapeau class="inline">the name, address, and employer identification number of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">each initial principal user of any facilities provided with the proceeds of the issue,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the common parent of any affiliated group of corporations (Within the meaning of section 1504(a)) of which such initial principal user is a member, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">if the issue is treated as a separate issue under subsection (b)(6)(K), any person treated as a principal user under subsection (b)(6)(L), and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">a description of any property to be financed from the proceeds of the issue.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Extension of time</inline>.—</heading>
<content class="inline">The Secretary may grant an extension of time for the filing of any statement required under paragraph (2) if there is reasonable cause for the failure to file such statement in a timely fashion.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<content class="inline">Paragraph (2) of section 103(b)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> (defining industrial development bond) is amended by striking out “<quotedText>For purposes of this subsection</quotedText>” and inserting in lieu thereof “<quotedText>For purposes of this section</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Public approval</inline>.—</heading>
<chapeau class="inline">The amendment made by subsection (a) shall apply to obligations issued after December 31, 1982, other than obligations issued solely to refund any obligation which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">was issued before July 1, 1982, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">has a maturity which does not exceed 3 years.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Information reporting</inline>.—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to obligations issued after December 31, 1982 (including any obligation issued to refund an obligation issued before such date).</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="216">SEC. 216. </num>
<heading class="inline">COST RECOVERY FOR CERTAIN PROPERTY FINANCED WITH TAX-EXEMPT BONDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Cost Recovery Method</inline>.—</heading>
<content class="inline">Subsection (f) of section 168 (relating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> to special rules for the accelerated cost recovery system) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">“(12) </num>
<heading class="inline"><inline class="smallCaps">Limitations on property financed with tax-exempt bonds</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding any other provision of this section, to the extent that any property is financed by the proceeds of an industrial development bond (within the meaning of section 10303)(2)) the interest of which is exempt from taxation under section 103(a), the deduction allowed under subsection (a) (and any deduction allowable in lieu of the deduction allowable under subsection (a)) for any taxable year with respect to such property shall be determined under subparagraph (B).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Recovery method</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in clause (ii), the amount of the deduction allowed with respect to property described in subparagraph (A) shall be determined by using the straight-line method (with a half-year convention and without regard to salvage value)<page identifier="/us/stat/96/471">96 STAT. 471</page> and a recovery period determined in accordance with the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; vertical-align:bottom; font-size:8pt">“In the case of:</th>
<th style="text-align:right; font-weight:bold; vertical-align:bottom; font-size:8pt">The recovery period is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">3-year property</td>
<td style="text-align:right; vertical-align:top">3 years.</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">5-year property</td>
<td style="text-align:right; vertical-align:top">5 years.</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">10-year property</td>
<td style="text-align:right; vertical-align:top">10 years.</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">15-year public utility property</td>
<td style="text-align:right; vertical-align:top">15 years.</td>
</tr>
</tbody>
</table>
</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">15-year real property</inline>.—</heading>
<content class="inline">In the case of 15-year real property, the amount of the deduction allowed shall be determined by using the straight-line method (determined on the basis of the number of months in the year in which such property was in service and without regard to salvage value) and a recovery period of 15 years.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">Subparagraph (A) shall not apply to any recovery property which is placed in service—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">in connection with projects for residential rental property financed by the proceeds of obligations described in section 103(b)(4)(A), <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, pp. 477, 599.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">in connection with a sewage or solid waste disposal facility—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which provides sewage or solid waste disposal services for the residents of part or all of 1 or more governmental units, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">with respect to which substantially all of the sewage or solid waste processed is collected from the general public,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<chapeau class="inline">as an air or water pollution control facility which is—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">installed in connection with an existing facility, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">installed in connection with the conversion of an existing facility which uses oil or natural gas (or any product of oil or natural gas) as a primary fuel to a facility which uses coal as a primary fuel, or</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">in connection with a facility with respect to which an urban development action grant has been made under section 119 of the Housing and Community Development Act of 1974. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s5318">42 USC 5318</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Existing facility</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘existing facility’ means a plant or property in operation before July 1, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Exception where longer recovery period applicable</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to any recovery property if the recovery period which would be applicable to such property by reason of an election under subsection (b)(3) exceeds the recovery period for such property determined under subparagraph (B).”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s168">26 USC 168 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply with respect to property placed in service after December 31, 1982, to the extent such property is financed by the proceeds of an obligation (including a refunding obligation) issued after June 30, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions.—</inline></heading>
<page identifier="/us/stat/96/472">96 STAT. 472</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Construction or binding agreement</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply with respect to facilities the original use of which commences with the taxpayer and—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the construction, reconstruction, or rehabilitation of which began before July 1, 1982, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">with respect to which a binding agreement to incur significant expenditures was entered into before July 1, 1982.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Refunding</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in clause (ii), in the case of property placed in service after December 31, 1982 which is financed by the proceeds of an obligation which is issued solely to refund another obligation which was issued before July 1, 1982, the amendments made by this section shall apply only with respect to the basis in such property which has not been recovered before the date such refunding obligation is issued,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Significant expenditures</inline>.—</heading>
<content class="inline">In the case of facilities the original use of which commences with the taxpayer and with respect to which significant expenditures are made before January 1, 1983, the amendments made by this section shall not apply with respect to such facilities to the extent such facilities are financed by the proceeds of an obligation issued solely to refund another obligation which was issued before July 1, 1982.</content>
</clause>
</subparagraph>
<continuation class="inline">In the case of an inducement resolution adopted by an issuing authority before July 1, 1982, for purposes of applying subparagraphs (A)(i) and (B)(ii) with respect to obligations described in such resolution, the term “facilities” means the facilities described in such resolution.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Certain projects for residential real property</inline>.—</heading>
<content class="inline">For purposes of clause (i) of section 168(f)(12)(C) of the Internal Revenue Code of 1954 (as added by this section), any obligation<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 470.</p></sidenote> issued to finance a project described in the table contained in paragraph (1) of section 1104(n) of the Mortgage Subsidy Bond Tax Act of 1980 shall be treated as an obligation described in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A note</ref>.</p><p class="firstIndent0 fontsize8"><i>Post</i>, pp. 477, 599.</p></sidenote> section 103(b)(4)(A) of the Internal Revenue Code of 1954.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="217">SEC. 217. </num>
<heading class="inline">MISCELLANEOUS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Exempt Obligations for Local District Heating and Cooling Facilities</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Paragraph (4) of section 103(b) (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/349">95 Stat. 349</ref>.</p></sidenote> certain exempt activities) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of subparagraph (H),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the period at the end of subparagraph (I), and inserting in lieu thereof “<quotedText>, or</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by inserting after subparagraph (I) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<content class="inline">local district heating or cooling facilities.”</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Local district heating or cooling facilities defined</inline>.—</heading>
<content class="inline">Subsection (b) of section 103 is amended by redesignating paragraph <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/349">95 Stat. 349</ref>.</p></sidenote> (10) as paragraph (13) and by inserting after paragraph (9) the following new paragraph:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Local district heating or cooling facility</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<page identifier="/us/stat/96/473">96 STAT. 473</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘local district heating or cooling facility’ means property used as an integral part of a local district heating or cooling system.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Local district heating or cooling system</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘local district heating or cooling system’ means any local system consisting of a pipeline or network (which may be connected to a heating or cooling source) providing hot water, chilled water, or steam to 2 or more users for—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">residential, commercial, or industrial heating or cooling, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">process steam.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Local system</inline>.—</heading>
<content class="inline">For purposes of this subparagraph, a local system includes facilities furnishing heating and cooling to an area consisting of a city and one contiguous county.”</content>
</clause>
</subparagraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<content class="inline">Subparagraph (C) of section 103(b)(6) is amended by striking out “<quotedText>paragraph (7)</quotedText>” and inserting <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> in lieu thereof “paragraph (13)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Facilities for the Local Furnishing of Gas</inline>.—</heading>
<content class="inline">Paragraph (4) of section 103(b) is amended by striking out “<quotedText>electric energy from</quotedText>” in the last sentence and inserting in lieu thereof “<quotedText>electric energy or gas from</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Qualified Mass Commuting Vehicle</inline>.—</heading>
<chapeau class="inline">Subparagraph (A) of section 103(b)(9) (defining qualified mass commuting vehicle) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/349">95 Stat. 349</ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>ferry,</quotedText>” after “<quotedText>rail car</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting after “<quotedText>mass commuting services</quotedText>” in clause (ii) the phrase “(or, in the case of a ferry, mass transportation services)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Pollution Control Facilities Acquired by Regional Pollution Control Authority</inline>.—</heading>
<content class="inline">Subsection (b) of section 103 is amended by inserting after paragraph (10) (as added by subsection (a)) the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">“(11) </num>
<heading class="inline"><inline class="smallCaps">Pollution control facilities acquired by regional pollution control authorities</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of subparagraph (F) of paragraph (4), an obligation shall be treated as described in such subparagraph if it is part of an issue substantially all of the proceeds of which are used by a qualified regional pollution control authority to acquire existing air or water pollution control facilities which the authority itself will operate in order to maintain or improve the control of pollutants.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Restrictions</inline>.—</heading>
<chapeau class="inline">Subparagraph (A) shall apply only if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount paid, directly or indirectly, for the facilities does not exceed their fair market value,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the fees or charges imposed, directly or indirectly, on the seller for any use of the facilities after the sale are not less than the amounts that would be charged if the facilities were financed with obligations the interest on which is not exempt from tax, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">no person other than the qualified regional pollution control authority is considered after the sale as the owner of the facilities for purposes of Federal income taxes.</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/474">96 STAT. 474</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Qualified regional pollution control authority defined</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, the term ‘qualified regional pollution control authority‘ means an authority which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is a political subdivision created by State law to control air or water pollution,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">has within its jurisdictional boundaries all or part of at least 2 counties (or equivalent political subdivisions), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">operates air or water pollution control facilities.”</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote> apply to obligations issued after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="218">SEC. 218. </num>
<heading class="inline">TREATMENT OF CERTAIN REFUNDING OBLIGATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (1) of section 103(b) of the Internal<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> Revenue Code of 1954 shall not apply to any qualified refunding obligation issued by a qualified issuer after the date of the enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Qualified Refunding Obligation</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), a qualified refunding obligation is any obligation issued as part of an issue if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">substantially all of the proceeds of such issue are used to defease refunded bonds which were issued under a pooled security arrangement pursuant to a bond resolution which was adopted in 1974 and under which at least 20 facilities have been financed before 1978, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">each refunded bond is to be retired within 6 months after the first date on which there is no premium for early retirement of such bond.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Qualified Issuer</inline>.—</heading>
<content class="inline">For purposes of subsection (a), a qualified issuer is a political subdivision created by a State in 1932 which is engaged primarily in promoting economic development.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="219">SEC. 219. </num>
<heading class="inline">LIMITATION ON MATURITY OF INDUSTRIAL DEVELOPMENT BONDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">Subsection (b) of section 103 (relating to industrial development bonds) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="14">“(14) </num>
<heading class="inline"><inline class="smallCaps">Maturity may not exceed 120 percent of economic life.</inline>—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Paragraphs (4), (5), (6), and (7) shall<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 472.</p></sidenote> not apply to any obligation issued as part of an issue if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the average maturity of the obligations which are part of such issue, exceeds</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">120 percent of the average reasonably expected economic life of the facilities being financed with the proceeds of such issue.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Determination of averages</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the average maturity of any issue shall be determined by taking into account the respective issue prices of the obligations which are issued as part of such issue, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the average reasonably expected economic life of the facilities being financed with any issue shall be<page identifier="/us/stat/96/475">96 STAT. 475</page> determined by taking into account the respective cost of such facilities.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Determination of economic life</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, the reasonably expected economic life of any facility shall be determined as of the later of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the date on which the obligations are issued, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the date on which the facility is placed in service (or expected to be placed in service),</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Treatment of land</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Land not taken into account</inline>.—</heading>
<content class="inline">Except as provided in subclause (II), land shall not be taken into account under subparagraph (A)(ii).</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<heading class="inline"><inline class="smallCaps">Issues where 25 percent or more of proceeds used to finance land</inline>.—</heading>
<content class="inline">If 25 percent or more of the proceeds of any issue is used to finance land, such land shall be taken into account under subparagraph (A)(ii) and shall be treated as having an economic life of 50 years.”</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote> shall apply to obligations issued after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="220">SEC. 220. </num>
<heading class="inline">MORTGAGE SUBSIDY BONDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Increase in Amount of Mortgage Interest Limitation</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 103A(i)(2) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A</ref>.</p></sidenote> to effective rate of mortgage interest) is amended by striking out “<quotedText>1 percentage point</quotedText>” and inserting in lieu thereof “<quotedText>1.125 percentage points</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Clarification of prepayment assumptions</inline>.—</heading>
<content class="inline">Clause (iv) of section 103A(i)(2)(B) (relating to prepayment assumptions) is amended to read as follows:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Prepayment assumptions</inline>.—</heading>
<chapeau class="inline">In determining the effective rate of interest—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">it shall be assumed that the mortgage prepayment rate will be the rate set forth in the most recent mortgage maturity experience table published by the Federal Housing Administration for the State (or, if available, the area within the State) in which the residences are located, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">prepayments of principal shall be treated as received on the last day of the month in which the issuer reasonably expects to receive such prepayments.”</content>
</subclause>
</clause>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The paragraph heading of paragraph (2) of section 103A(i) is amended by striking out “<quotedText>1 <inline class="smallCaps">percentage point</inline></quotedText>” and inserting in lieu thereof “<quotedText>1.125 <inline class="smallCaps">percentage points</inline></quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">Subparagraph (C) of section 103A(i)(4) is amended—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>1 <inline class="smallCaps">percentage point</inline></quotedText>” in clause (ii) and inserting in lieu thereof “<quotedText>1.125 <inline class="smallCaps">percentage points</inline></quotedText>”, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out “<quotedText>1 <inline class="smallCaps">percentage point</inline></quotedText>” in the caption and inserting in lieu thereof “<quotedText>1.125 <inline class="smallCaps">percentage points</inline></quotedText>”.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<page identifier="/us/stat/96/476">96 STAT. 476</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Disposition of Nonmortgage Investment in Case of Loss</inline>.—</heading>
<content class="inline">Paragraph (3) of section 103A(i) (relating to nonmortgage investment<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A</ref>.</p></sidenote> requirements) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">No disposition in case of loss</inline>.—</heading>
<content class="inline">This pa ragraph shall not require the sale or disposition of any investment if such sale or disposition would result in a loss which exceeds the amount which would be paid or credited to the mortgagors under paragraph (4)(A) (but for such sale or disposition) at the time of such sale or disposition.”</content>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Requirement That Mortgagors be First Time Homebuyers</inline>.—</heading>
<content class="inline">Subsection (e) of section 103A (relating to 3-year requirement) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">3-Year Requirement</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">An issue meets the requirements of this subsection only if 90 percent or more of the lendable proceeds of such issue are used to finance the residences of mortgagors who had no present ownership interest in their principal residences at any time during the 3-year period ending on the date their mortgage is executed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1), the proceeds of an issue which are used—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to provide financing with respect to targeted area residences,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to provide qualified home improvement loans, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">to provide qualified rehabilitation loans,</content>
</subparagraph>
<continuation class="inline">shall not be taken into account.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Mortgagor’s interest in residence being financed</inline>.—</heading>
<content class="inline">For purposes of paragraph (1), a mortgagor’s interest in the residence with respect to which the financing is being provided shall not be taken into account.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Increase in Maximum Purchase Price</inline>.—</heading>
<chapeau class="inline">Subsection (f) of section 103A (relating to purchase price requirement) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>90 percent</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>110 percent</quotedText>” and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>110 percent</quotedText>” in paragraph (5) and inserting in lieu thereof “<quotedText>120 percent</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Treatment of Cooperative Housing Corporations</inline>.—</heading>
<content class="inline">Subsection (1) of section 103A (relating to other definitions and special rules) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Cooperative housing corporations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any cooperative housing corporation—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">each dwelling unit shall be treated as if it were actually owned by the person entitled to occupy such dwelling unit by reason of his ownership of stock in the corporation, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any indebtedness of the corporation allocable to the dwelling unit shall be treated as if it were indebtedness of the shareholder entitled to occupy the dwelling unit.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Adjustment to targeted area requirement</inline>.—</heading>
<content class="inline">In the case of any issue to provide financing to a cooperative housing corporation with respect to cooperative housing not located in a targeted area, to the extent provided in regulations, such issue may be combined with 1 or more other<page identifier="/us/stat/96/477">96 STAT. 477</page> issues for purposes of determining whether the requirements of subsection (h) are met.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Cooperative housing corporation</inline>.—</heading>
<content class="inline">The term ‘cooperative housing corporation’ has the meaning given to such term by section 216(b)(l).”<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s216">26 USC 216</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">First time homebuyer requirement</inline>.—</heading>
<content class="inline">The amendments made by subsection (c) shall also apply to obligations issued after April 24, 1979, and before the date of the enactment of this Act but only to the extent that the proceeds of such obligations are not committed as of the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="221">SEC. 221. </num>
<heading class="inline">INDUSTRIAL DEVELOPMENT BONDS FOR CERTAIN RESIDENTIAL RENTAL PROPERTY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 103(b)(4) (relating to <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 599.</p></sidenote> certain exempt activities) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">projects for residential rental property if each obligation issued pursuant to the issue is in registered form and if at all times during the qualified project period—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">15 percent or more in the case of targeted area projects, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">20 percent or more in the case of any other project,</content>
</clause>
<continuation class="inline">of the units in each project are to be occupied by individuals of low or moderate income,”.</continuation>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<content class="inline">Subsection (b) of section 103 (relating to industrial development bonds) is amended by inserting after paragraph (11) the following new paragraph: <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 473.</p></sidenote>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">“(12) </num>
<heading class="inline"><inline class="smallCaps">Projects for residential rental property</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (4)(A)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Targeted area project</inline>.—</heading>
<chapeau class="inline">The term ‘targeted area project’ means—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a project located in a qualified census tract (within the meaning of section 103A(k)(2)), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">an area of chronic economic distress (within the meaning of section 103A(k)(3)).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified project period</inline>.—</heading>
<chapeau class="inline">The term ‘qualified project period’ means the period beginning on the first day on which 10 percent of the units in the project are occupied and ending on the later of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the date which is 10 years after the date on which 50 percent of the units in the project are occupied,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the date which is a qualified number of days after the date on which any of the units in the project are occupied, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the date on which any assistance provided with respect to the project under section 8 of the United States Housing Act of 1937 terminates. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f</ref>.</p></sidenote></content>
</clause>
<continuation class="inline">For purposes of clause (ii), the term ‘qualified number’ <sidenote><p class="firstIndent0 fontsize8">“Qualified number.”</p></sidenote> means, with respect to an obligation described in paragraph (4)(A), 50 percent of the number of days which comprise the term of the obligation with the longest maturity.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Individuals of low and moderate income</inline>.—</heading>
<content class="inline">Individuals of low and moderate income shall be determined by<page identifier="/us/stat/96/478">96 STAT. 478</page> the Secretary in a manner consistent with determinations of lower income families under section 8 of the United States Housing Act of 1937 (or if such program is terminated, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437f">42 USC 1437f</ref>.</p></sidenote> under such program as in effect immediately before such termination), except that the percentage of median gross income which qualifies as low or moderate income shall be 80 percent.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Paragraph (4) of section 103(b) is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> the second sentence thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (k) of section 1104 of the Mortgage Subsidy Bond Tax Act of 1980 is hereby repealed.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote> amendments made by this section shall apply to obligations issued after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Exception</inline>.—</heading>
<content class="inline">The amendments made by this section shall not apply with respect to any obligation to which the amendments made by section 1103 of the Mortgage Subsidy Bond Tax Act of 1980 do not apply by reason of section 1104 of such Act.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="V"><b>PART V—</b></num>
<heading class="inline"><b>MERGERS AND ACQUISITIONS</b></heading>
<subpart>
<num value="A"><b>Subpart A—</b></num>
<heading class="inline"><b>Changes in Tax Treatment of Partial Liquidations and of Certain Distributions of Appreciated Property</b></heading>
<section class="firstIndent0 fontsize10">
<num value="222">SEC. 222. </num>
<heading class="inline">PARTIAL LIQUIDATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Section 331 (Which Provides Capital Gain or Loss Treatment for Shareholders in Liquidations) Limited to Complete Liquidations</inline>.—</heading>
<content class="inline">Subsection (a) of section 331 (relating to gain or loss<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s331">26 USC 331</ref>.</p></sidenote> to shareholders in corporate liquidations) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Distributions in Complete Liquidation Treated as Exchanges</inline>.—</heading>
<content class="inline">Amounts received by a shareholder in a distribution in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Section 336 (Which Provides Nonrecognition of Gain and Loss on Distributions by Liquidating Corporation) Limited to Complete Liquidations</inline>.—</heading>
<content class="inline">Subsection (a) of section 336 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s336">26 USC 336</ref>.</p></sidenote> distributions of property in liquidation) is amended by striking out “<quotedText>partial or complete liquidation</quotedText>” and inserting in lieu thereof “<quotedText>complete liquidation</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Distributions to Noncorporate Shareholders Which Qualify as Partial Liquidations Under Existing Law Treated as Redemptions</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsection (b) of section 302 (relating to redemptions<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302</ref>.</p></sidenote> treated as exchanges) is amended by redesignating paragraph (4) as paragraph (5) and by inserting after paragraph (3) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Redemption from noncorporate shareholder in partial liquidation</inline>.—</heading>
<chapeau class="inline">Subsection (a) shall apply to a distribution if such distribution is—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in redemption of stock held by a shareholder who is not a corporation, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in partial liquidation of the distributing corporation.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/479">96 STAT. 479</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 302 is amended by redesignating subsection (e) as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302</ref>.</p></sidenote> subsection (f) and by inserting after subsection (d) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Partial Liquidation Defined</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (b)(4), a distribution shall be treated as in partial liquidation of a corporation if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the distribution is not essentially equivalent to a dividend (determined at the corporate level rather than at the shareholder level), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the distribution is pursuant to a plan and occurs within the taxable year in which the plan is adopted or within the succeeding taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Termination of business</inline>.—</heading>
<chapeau class="inline">The distributions which meet the requirements of paragraph (1)(A) shall include (but shall not be limited to) a distribution which meets the requirements of subparagraphs (A) and (B) of this paragraph:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The distribution is attributable to the distributing corporation’s ceasing to conduct, or consists of the assets of, a qualified trade or business.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Immediately after the distribution, the distributing corporation is actively engaged in the conduct of a qualified trade or business.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Qualified trade or business</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (2), the term ‘qualified trade or business’ means any trade or business which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">was actively conducted throughout the 5-year period ending on the date of the redemption, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">was not acquired by the corporation within such period in a transaction in which gain or loss was recognized in whole or in part.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Redemption may be pro rata</inline>.—</heading>
<content class="inline">Whether or not a redemption meets the requirements of subparagraphs (A) and (B) of paragraph (2) shall be determined without regard to whether or not the redemption is pro rata with respect to all of the shareholders of the corporation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Treatment of certain pass-thru entities</inline>.—</heading>
<content class="inline">For purposes of determining under subsection (b)(4) whether any stock is held by a shareholder who is not a corporation, any stock held by a partnership, estate, or trust shall be treated as if it were actually held proportionately by its partners or beneficiaries.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subsection (a) of section 302 is amended by striking out “<quotedText>paragraph (1), (2), or (3)</quotedText>” and inserting in lieu thereof “<quotedText>paragraph (1), (2), (3), or (4)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">Paragraph (5) of section 302(b) (as redesignated by paragraph (1)) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>paragraph (2) or (3)</quotedText>” and inserting in lieu thereof “<quotedText>paragraph (2), (3), or (4)</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>paragraph (1) or (2)</quotedText>” and inserting in lieu thereof “<quotedText>paragraph (1), (2), or (4)</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Definition and special rule</inline>.—</heading>
<content class="inline">Section 346 (defining partial <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s346">26 USC 346</ref>.</p></sidenote> liquidation) is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="346">“SEC. 346. </num>
<heading class="inline">DEFINITION AND SPECIAL RULE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Complete Liquidation</inline>.—</heading>
<content class="inline">For purposes of this subchapter, a distribution shall be treated as in complete liquidation of a corpora-<page identifier="/us/stat/96/480">96 STAT. 480</page>tion if the distribution is one of a series of distributions in redemption of all of the stock of the corporation pursuant to a plan.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Transactions Which Might Reach Same Result as Partial Liquidations</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary to ensure that the purposes of subsections (a) and (b) of section 222 of the Tax Equity and Fiscal Responsibility Act of 1982 (which repeal the special tax treatment for partial liquidations)<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 478.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s355/351/337">26 USC 355, 351, 337.</ref></p></sidenote> may not be circumvented through the use of section 355, 351, 337, or any other provision of law or regulations (including the consolidated return regulations).”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Technical and Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">The following provisions are each amended by striking out “<quotedText>partial or complete liquidation</quotedText>” and inserting in lieu thereof “<quotedText>complete liquidation</quotedText>”:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (2) of section 306(b) (relating to exceptions).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s306">26 USC 306</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subsection (b) of section 331 (relating to nonapplication<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s331">26 USC 331</ref>.</p></sidenote> of section 301).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (a) of section 334 (relating to basis of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s334">26 USC 334</ref>.</p></sidenote> property received in liquidations).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">Paragraph (1) of section 336(b) (relating to distributions<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s336">26 USC 336</ref>.</p></sidenote> of LIFO inventory).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subparagraph (B) of section 306(b)(1) (relating to exception<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s306">26 USC 306</ref>.</p></sidenote> for redemptions) is amended by striking out “<quotedText>section 302(b)(3)</quotedText>” and inserting in lieu thereof “<quotedText>paragraph (3) or (4) of section 302(b)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Subsection (e) of section 312 (relating to special rule for<sidenote><p class="firstIndent0 fontsize8">26 USC 312.</p></sidenote> partial liquidation and certain redemptions) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>in partial liquidation (whether before, on, or after June 22, 1954) or</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText><inline class="smallCaps">Partial Liquidations and</inline></quotedText>” in the heading thereof.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 338 (as in effect on the day before the date of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s338">26 USC 338</ref>.</p></sidenote> enactment of this Act) is hereby repealed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Paragraph (2) of section 341(a) (relating to collapsible<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s341">26 USC 341</ref>.</p></sidenote> corporations) is amended to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">a distribution—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in complete liquidation of a collapsible corporation if such distribution is treated under this part as in part or full payment in exchange for stock, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in partial liquidation (within the meaning of section 302(e)) of a collapsible corporation if such distribution is<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 479.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 478.</p></sidenote> treated under section 302(b)(4) as in part or full payment in exchange for the stock, and”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<chapeau class="inline">Paragraph (1) of section 543(a) (relating to personal holding<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s543">26 USC 543</ref>.</p></sidenote> company income) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of subparagraph (A),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the period at the end of subparagraph (B) and inserting in lieu thereof “<quotedText>, and</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">dividends to which section 302(b)(4) would apply if the corporation were an individual.”</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Paragraph (1) of section 562(b) (relating to distributions in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s562">26 USC 562</ref>.</p></sidenote> liquidation) is amended by adding at the end thereof the following new sentence:
<quotedContent>
<p class="indent0 firstIndent0 fontsize10">“For purposes of subparagraph (A), a liquidation includes a redemption of stock to which section 302 applies.”</p>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/481">96 STAT. 481</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The heading and table of sections for subpart D of part II of subchapter C of chapter 1 are amended to read as follows:
<quotedContent>
<part>
<num value="D"><b>“Subpart D—</b></num>
<heading class="inline"><b>Definition and Special Rule</b></heading>
<content>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 346.</designator> <label>Definition and special rule.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</part>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The item relating to subpart D in table of subparts for such part II is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Subpart D—</designator><label>Definition and special rule.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to distributions after August 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Ruling requests</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply to distributions made by any corporation if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i)</num>
<subclause class="inline">
<num value="I">(I) </num>
<content class="inline">on July 22, 1982, there was a ruling request by such corporation pending with the Internal Revenue Service as to whether such distributions would qualify as a partial liquidation, or</content>
</subclause>
<subclause class="indent0 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">within the period beginning on July 12, 1981, and ending on July 22, 1982, the Internal Revenue Service granted a ruling to such corporation that the distributions would qualify as a partial liquidation, and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">such distributions are pursuant to a plan of partial liquidation adopted before October 1, 1982 (or, if later, 90 days after the date on which the Internal Revenue Service granted a ruling pursuant to the request described in clause (i)(I)).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Plans adopted before july 23, 1982</inline>.—</heading>
<content class="inline">The amendments made by this section shall not apply to distributions made pursuant to a plan of partial liquidation adopted before July 23, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Control acquired after 1981 and before july 23, 1982</inline>.—</heading>
<content class="inline">The amendments made by this section shall not apply to distributions made pursuant to a plan of partial liquidation adopted before October 1, 1982, where control of the corporation making the distributions was acquired after December 31, 1981, and before July 23, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<heading class="inline"><inline class="smallCaps">Tender offer or binding contract outstanding on july 22, 1982</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply to distributions made by a corporation if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">such distributions are pursuant to a plan of liquidation adopted before October 1, 1982, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">control of such corporation was acquired after July 22, 1982, pursuant to a tender offer or binding contract outstanding on such date.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Extension of time for adopting plan where acquisition subject to federal regulatory approval</inline>.—</heading>
<content class="inline">If the acquisition described in clause (i)(II) is subject to approval by a Federal regulatory agency, clause (i) shall be applied by substituting for “October 1, 1982” the date which is 90 days after the date on<page identifier="/us/stat/96/482">96 STAT. 482</page> which approval by the Federal regulatory agency of such acquisition becomes final.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rule where offer subject to approval by foreign regulatory body</inline>.—</heading>
<chapeau class="inline">In any case where an offer to acquire stock in a corporation was subject to intervention by a foreign regulatory body and a public announcement of such an offer resulted in the intervention by such foreign regulatory body before July 23, 1982—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">such public announcement shall be treated as a tender offer, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">clause (i) shall be applied by substituting for “October 1, 1982” the date which is 90 days after the date on which such regulatory body approves a public offer to acquire stock in such corporation.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<heading class="inline"><inline class="smallCaps">Special rule where one-third of shares acquired during march and april 1982</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">one-third or more of the shares of a corporation were acquired by another corporation during March and April 1982, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">during March or April 1982, the acquiring corporation filed with the Federal Trade Commission notification of its intent to acquire control of the acquired corporation,</content>
</subclause>
<continuation class="inline">subclause (II) of clause (i) shall not apply with respect to distributions made by the acquired corporation.</continuation>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<heading class="inline"><inline class="smallCaps">Insurance companies</inline>.—</heading>
<content class="inline">The amendments made by this section shall not apply to distributions made by an insurance company pursuant to a plan of partial liquidation adopted before October 1, 1982, where control was acquired by the distributee or its parent after December 31, 1980, and before July 23, 1982, and the conduct of the insurance business by the distributee is conditioned on approval by a State regulatory authority.</content>
</subparagraph>
<continuation class="inline">For purposes of this paragraph, the term “control” has the<sidenote><p class="firstIndent0 fontsize8">“Control.”</p></sidenote> meaning given to such term by section 368(c) of the Internal Revenue Code of 1954.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s368">26 USC 368</ref>.</p></sidenote></continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Approval of plan by board of directors</inline>.—</heading>
<chapeau class="inline">For purposes of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">paragraph (2), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">applying section 346(a)(2) of the Internal Revenue Code of 1954 (as in effect on the day before the date of the enactment of this Act) to distributions to which (but for paragraph (2)) the amendments made by this section would apply,</content>
</subparagraph>
<continuation class="inline">a plan of liquidation shall be treated as adopted when approved by the corporation’s board of directors.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Coordination with amendments made by section 224</inline>.—</heading>
<content class="inline">For purposes of section 338(e)(2)(C) of the Internal Revenue Code<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 485.</p></sidenote> of 1954 (as added by section 224), any property acquired in a distribution to which the amendments made by this section do not apply by reason of paragraph (2) shall be treated as acquired before September 1, 1982.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/483">96 STAT. 483</page>
<section class="firstIndent0 fontsize10">
<num value="223">SEC. 223. </num>
<heading class="inline">DISTRIBUTION OF APPRECIATED PROPERTY IN REDEMPTION OF STOCK.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Amendments to Certain Exceptions to Recognition of Gain</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subparagraphs (A), (B), and (C) of section 311(d)(2) (relating to appreciated property used to redeem stock) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s311">26 USC 311</ref>.</p></sidenote> are amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a distribution to a corporate shareholder if the basis of the property distributed is determined under section 301(d)(2);</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a distribution to which section 302(b)(4) applies and <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 478.</p></sidenote> which is made with respect to qualified stock;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a distribution of stock or an obligation of a corporation if the requirements of paragraph (2) of subsection (e) are met with respect to the distribution;”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<content class="inline">Section 311 is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s311">26 USC 311</ref>.</p></sidenote> by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules for Subsection</inline> (d)(2).—</heading>
<chapeau class="inline">For purposes of subsection (d)(2) and this subsection—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Qualified stock</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified stock’ means stock held by a person (other than a corporation) who at all times during the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the 5-year period ending on the date of distribution, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the period during which the distributing corporation (or a predecessor corporation) was in existence,</content>
</clause>
<continuation class="inline">held at least 10 percent in value of the outstanding stock of the distributing corporation (or predecessor corporation).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Determination of stock held</inline>.—</heading>
<content class="inline">Section 318 shall apply in determining ownership of stock under subparagraph (A); except that, in applying section 318(a)(1), the term ‘family’ includes any individual described in section 267(c)(4) and any spouse of any such individual.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Distributions of stock or obligations of controlled corporations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Requirements</inline>.—</heading>
<chapeau class="inline">A distribution of stock or an obligation of a corporation (hereinafter in this paragraph referred to as the ‘controlled corporation’) meets the requirements of this paragraph if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such distribution is made with respect to qualified stock,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">substantially all of the assets of the controlled corporation consists of the assets of 1 or more qualified businesses,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">no substantial part of the controlled corporation’s nonbusiness assets were acquired from the distributing corporation, in a transaction to which section 351 applied or as a contribution to capital, within the 5-year period ending on the date of the distribution, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">more than 50 percent in value of the outstanding stock of the controlled corporation is distributed by the distributing corporation with respect to qualified stock.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A)—</chapeau>
<page identifier="/us/stat/96/484">96 STAT. 484</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Qualified business</inline>.—</heading>
<chapeau class="inline">The term ‘qualified business’ means any trade or business which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">was actively conducted throughout the 5-year period ending on the date of the distribution, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">was not acquired by any person within such period in a transaction in which gain or loss was recognized in whole or in part.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Nonbusiness asset</inline>.—</heading>
<content class="inline">The term ‘nonbusiness asset’ means any asset not used in the active conduct of a trade or business.”</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<chapeau class="inline">Section 311(d)(2) is amended—</chapeau>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s311">26 USC 311</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>and</quotedText>” at the end of subparagraph (E),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the semicolon and “<quotedText>and</quotedText>” at the end of subparagraph (F) and inserting in lieu thereof a period, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out subparagraph (G).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s311">26 USC 311 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to distributions after August 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Distributions pursuant to ruling requests before july 23, 1982</inline>.—</heading>
<chapeau class="inline">In the case of a ruling request under section 311(d)(2)(A) of the Internal Revenue Code of 1954 (as in effect before the amendments made by this section) made before July 23, 1982, the amendments made by this section shall not apply to distributions made—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">pursuant to a ruling granted pursuant to such request, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">within 90 days after the date of such ruling.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Distributions pursuant to final judgments of court</inline>.—</heading>
<content class="inline">In the case of a final judgment described in section 311(d)(2)(C) of such Code (as in effect before the amendments made by this section) rendered before July 23, 1982, the amendments made by this section shall not apply to distributions made before January 1, 1986, pursuant to such judgment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Certain distributions with respect to stock acquired before may 1982</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply to distributions—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">which meet the requirements of section 311(d)(2)(A) of such Code (as in effect on the day before the date of the enactment of this Act),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">which are made on or before August 31, 1983, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">which are made with respect to stock acquired after 1980 and before May 1982.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Distributions of timberland with respect to stock of forest products company</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">a forest products company distributes timberland to a shareholder in redemption of the common and preferred stock in such corporation held by such shareholder,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">section 311(d)(2)(A) of the Internal Revenue Code of 1954 (as in effect before the amendments made by this section) would have applied to such distributions, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">such distributions are made pursuant to 1 of 2 options contained in a contract between such company and such shareholder which is binding on August 31, 1982, and at all times thereafter,<page identifier="/us/stat/96/485">96 STAT. 485</page> then such distributions of timberland having an aggregate fair market value on August 31, 1982, not in excess of $10,000,000 shall be treated as distributions to which section 311(d)(2)(A) of such Code (as in effect before the date of the enactment of this Act) applies.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</subpart>
<subpart>
<num value="B"><b>Subpart B—</b></num>
<heading class="inline"><b>Certain Stock Purchases Treated as Asset Purchases</b></heading>
<section class="firstIndent0 fontsize10">
<num value="224">SEC. 224. </num>
<heading class="inline">CERTAIN STOCK PURCHASES TREATED AS ASSET PURCHASES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subpart B of part II of subchapter C of chapter 1 (relating to effects on corporation) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="338">“SEC. 338. </num>
<heading class="inline">CERTAIN STOCK PURCHASES TREATED AS ASSET ACQUISITIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s338">26 USC 338</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, if a purchasing corporation makes an election under this section (or is treated under subsection (e) as having made such an election), then, in the case of any qualified stock purchase, the target corporation—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">shall be treated as having sold all of its assets at the close of the acquisition date in a single transaction to which section 337 applies, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">shall be treated as a new corporation which purchased all of the assets referred to in paragraph (1) as of the beginning of the day after the acquisition date.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Price at Which Deemed Sale Made</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), the assets of the target corporation shall be treated as sold (and purchased) at an amount equal to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the grossed-up basis of the purchasing corporation’s stock in the target corporation on the acquisition date,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">properly adjusted under regulations prescribed by the Secretary for liabilities of the target corporation and other relevant items.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Grossed-up basis</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1), the grossed-up basis shall be an amount equal to the basis of the purchasing corporation’s stock in the target corporation on the acquisition date multiplied by a fraction—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the numerator of which is 100 percent, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the denominator of which is the percentage of stock (by value) of the target corporation held by the purchasing corporation on the acquisition date.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Allocation among assets</inline>.—</heading>
<content class="inline">The amount determined under paragraph (1) shall be allocated among the assets of the target corporation under regulations prescribed by the Secretary</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Special Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Coordination with section 337 where purchasing corporation holds less than 100 percent of stock</inline>.—</heading>
<content class="inline">If during the 1-year period beginning on the acquisition date the maximum percentage (by value) of stock in the target corporation held by the purchasing corporation is less than 100 percent, then in applying section 337 for purposes of subsection (a)(1), the non-recognition of gain or loss shall be limited to an amount determined by applying such maximum percentage to such gain or loss. The preceding sentence shall not apply if the target corporation is liquidated during such 1-year period.</content>
</paragraph>
<page identifier="/us/stat/96/486">96 STAT. 486</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Certain redemptions where election made</inline>.—</heading>
<content class="inline">If, in connection with a qualified stock purchase with respect to which an election is made under this section, the target corporation makes a distribution in complete redemption of all of the stock of a shareholder which qualifies under section 302(b)(3) (determined <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302</ref>.</p></sidenote> without regard to the application of section 302(c)(2)(A)(ii)), section 336 shall apply to such distribution as if it were a distribution in complete liquidation.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Purchasing Corporation; Target Corporation; Qualified Stock Purchase</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Purchasing corporation</inline>.—</heading>
<content class="inline">The term ‘purchasing corporation’ means any corporation which makes a qualified stock purchase of stock of another corporation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Target corporation</inline>.—</heading>
<content class="inline">The term ‘target corporation’ means any corporation the stock of which is acquired by another corporation in a qualified stock purchase.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Qualified stock purchase</inline>.—</heading>
<chapeau class="inline">The term ‘qualified stock purchase’ means any transaction or series of transactions in which stock of 1 corporation possessing—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">at least 80 percent of total combined voting power of all classes of stock entitled to vote, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends),</content>
</subparagraph>
<continuation class="inline">is acquired by another corporation by purchase during the 12-month acquisition period.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Deemed Election Where Purchasing Corporation Acquires Asset of Target Corporation</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A purchasing corporation shall be treated as having made an election under this section with respect to any target corporation if, at any time during the consistency period, it acquires any asset of the target corporation (or a target affiliate).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">Paragraph (1) shall not apply with respect to any acquisition by the purchasing corporation if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such acquisition is pursuant to a sale by the target corporation (or the target affiliate) in the ordinary course of its trade or business,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the basis of the property acquired is determined (in whole or in part) by reference to the adjusted basis of such property in the hands of the person from whom acquired,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">such acquisition was before September, 1, 1982,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">to the extent provided in regulations, the property acquired is located outside the United States, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">such acquisition is described in regulations prescribed by the Secretary.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Anti-avoidance rule</inline>.—</heading>
<content class="inline">Whenever necessary to carry out the purpose of this subsection and subsection (f), the Secretary may treat stock acquisitions which are pursuant to a plan and which meet the 80 percent requirements of subparagraphs (A) and (B) of subsection (d)(3) as qualified stock purchases.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Consistency Required for All Stock Acquisitions from Same Affiliated Group</inline>.—</heading>
<chapeau class="inline">If a purchasing corporation makes qualified stock purchases with respect to the target corporation and 1 or more target affiliates during any consistency period, then (except as otherwise provided in subsection (e))—</chapeau>
<page identifier="/us/stat/96/487">96 STAT. 487</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any election under this section with respect to the first such purchase shall apply to each other such purchase, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">no election may be made under this section with respect to the second or subsequent such purchase if such an election was not made with respect to the first such purchase.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Election</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">When made</inline>.—</heading>
<content class="inline">Except as otherwise provided in regulations, an election under this section shall be made not later than 75 days after the acquisition date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Manner</inline>.—</heading>
<content class="inline">An election by the purchasing corporation under this section shall be made in such manner as the Secretary shall by regulations prescribe.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Election irrevocable</inline>.—</heading>
<content class="inline">An election by a purchasing corporation under this section, once made, shall be irrevocable.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">12-month acquisition period</inline>.—</heading>
<content class="inline">The term ‘12-month acquisition period’ means the 12-month period beginning with the date of the first acquisition by purchase of stock included in a qualified stock purchase.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Acquisition date</inline>.—</heading>
<content class="inline">The term ‘acquisition date’ means, with respect to any corporation, the first day on which there is a qualified stock purchase with respect to the stock of such corporation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Purchase</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘purchase’ means any acquisition of stock, but only if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the basis of the stock in the hands of the purchasing corporation is not determined (I) in whole or in part by reference to the adjusted basis of such stock in the hands of the person from whom acquired, or (II) under section 1014(a) (relating to property acquired from a <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1014">26 USC 1014</ref>.</p></sidenote> decedent),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the stock is not acquired in an exchange to which section 351 applies, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the stock is not acquired from a person the ownership of whose stock would, under section 318(a) (other than paragaraph (4) thereof), be attributed to the person acquiring such stock.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Deemed purchase of stock of subsidiaries</inline>.—</heading>
<content class="inline">If stock in a corporation is acquired by purchase (within the meaning of subparagraph (A)) and, as a result of such acquisition, the corporation making such purchase is treated (by reason of section 318(a)) as owning stock in a 3rd corporation, the corporation making such purchase shall be treated as having purchased such stock in such 3rd corporation. The corporation making such purchase shall be treated as purchasing stock in the 3rd corporation by reason of the preceding sentence on the first day on which the purchasing corporation is considered under section 318(a) as owning such stock.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Consistency period</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Except as provided in subparagraph (B), the term ‘consistency period’ means the period consisting of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the 1-year period before the beginning of the 12-month acquisition period for the target corporation,</content>
</clause>
<page identifier="/us/stat/96/488">96 STAT. 488</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such acquisition period (up to and including the acquisition date), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the 1-year period beginning on the day after the acquisition date.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Extension where there is plan</inline>.—</heading>
<content class="inline">The period referred to in subparagraph (A) shall also include any period during which the Secretary determines that there was in effect a plan to make a qualified stock purchase plus 1 or more other qualified stock purchases (or asset acquisitions described in subsection (e)) with respect to the target corporation or any target affiliate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Affiliated group</inline>.—</heading>
<content class="inline">The term ‘affiliated group’ has the meaning given to such term by section 1504(a) (determined<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1504">26 USC 1504</ref>.</p></sidenote> without regard to the exceptions contained in section 1504(b)).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Target affiliate</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A corporation shall be treated as a target affiliate of the target corporation if each of such corporations was, at any time during so much of the consistency period as ends on the acquisition date of the target corporation, a member of an affiliated group which had the same common parent.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain foreign corporations, etc</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in regulations (and subject to such conditions as may be provided in regulations)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the term ‘target affiliate’ does not include a foreign corporation, a DISC, a corporation described in section 934(b), or a corporation to which an election under section 936 applies, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">stock held by a target affiliate in a foreign corporation or a domestic corporation which is a DISC or described in section 1248(e) shall be excluded from the operation of this section.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Acquisitions by purchasing corporation include acquisitions by corporations affiliated with purchasing corporation</inline>.—</heading>
<content class="inline">Except as otherwise provided in regulations, an acquisition of stock or assets by any member of an affiliated group which includes a purchasing corporation shall be treated as made by the purchasing corporation.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary to ensure that the purposes of this section to require consistency of treatment of stock and asset purchases with respect to a target corporation and its target affiliates (whether by treating all of them as stock purchases or as asset purchases) may not be circumvented through the use of any provision of law or regulations (including the consolidated return regulations).”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Section</inline> 334(b)(2).—</heading>
<content class="inline">Subsection (b) of section 334<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s334">26 USC 334</ref>.</p></sidenote> (relating to limitation of subsidiary) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Liquidation of Subsidiary</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Distribution in complete liquidation</inline>.—</heading>
<content class="inline">If property is received by a corporation in a distribution in a complete liquidation to which section 332(a) applies, the basis of the property in the hands of the distributee shall be the same as it would be in the hands of the transferor.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Transfers to which section 332 (c) applies</inline>.—</heading>
<content class="inline">If property is received by a corporation in a transfer to which section 332(c) applies, the basis of the property in the hands of the transferee shall be the same as it would be in the hands of the transferor.</content>
</paragraph>
<page identifier="/us/stat/96/489">96 STAT. 489</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Distributee defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘distributee’ means only the corporation which meets the 80-percent stock ownership requirements specified in section 332(b).”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subparagraph (E) of section 168(e)(4) (relating to liquidation<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/204">95 Stat. 204</ref>.</p></sidenote> of subsidiary, etc.) is amended by adding at the end thereof the following new sentence: “<quotedText>A similar rule shall apply in the case of a deemed liquidation under section 338.</quotedText>”</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Clause (i) of section 168(f)(10)(B) is amended by striking out “(other than a transaction with respect to which the basis is determined under section 334(b)(2))”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (4) of section 318(b) is amended to read as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s318">26 USC 318</ref>.</p></sidenote> follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">section 338(h)(3)(B) (relating to purchase of stock from subsidiaries, etc.);”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Paragraph (2) of section 336(b) is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s336">26 USC 336</ref>.</p></sidenote> “<quotedText>334(b)(1)</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>334(b)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Paragraph (2) of section 337(c) (relating to liquidations to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s337">26 USC 337</ref>.</p></sidenote> which section 332 applies) is amended to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Liquidations to which section 332 applies</inline>.—</heading>
<content class="inline">In the case of any sale or exchange following the adoption of a plan of complete liquidation, if section 332 applies with respect to such liquidation, this section shall not apply.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Subsection (d) of section 337 is amended by striking out “subsection (c)(2)(A)” each place it appears and inserting in lieu thereof “subsection (c)(2)”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Paragraph (1) of section 381(a) is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s381">26 USC 381</ref>.</p></sidenote> “<quotedText>, except in a case in which the basis of the assets distributed is determined under section 334(b)(2)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Subparagraph (B) of section 617(h)(3) is amended by inserting<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s617">26 USC 617</ref>.</p></sidenote> “<quotedText>338,</quotedText>” after “<quotedText>334(b),</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">The table of sections for subpart B of part II of subchapter C of chapter 1 is amended by striking out the item relating to section 338 and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 338.</designator> <label>Certain stock purchases treated as asset acquisitions.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s338">26 USC 338 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to any target corporation (within the meaning of section 338 of the Internal Revenue Code of 1954 as added by this section) with respect to which the acquisition date (within the meaning of such section) occurs after August 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Certain acquisitions before september 1, 1982</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">an acquisition date under paragraph (1) occurred after August 31, 1980, and before September 1, 1982,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the target corporation (within the meaning of section 338 of such Code) is not liquidated before September 1, 1982, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">the purchasing corporation (within the meaning of section 338 of such Code) makes, not later than November 15, 1982, an election under section 338 of such Code,</content>
</subparagraph>
<continuation class="inline">then the amendments made by this section shall apply to the acquisition of such target corporation.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Certain acquisitions of financial institutions</inline>.—</heading>
<chapeau class="inline">In any case in which—</chapeau>
<page identifier="/us/stat/96/490">96 STAT. 490</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">there is, on July 22, 1982, a binding contract to acquire control (within the meaning of section 368(c) of such Code) of any financial institution,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the approval of one or more regulatory authorities is required in order to complete such acquisition, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">within 90 days after the date of the final approval of the last such regulatory authority granting final approval, a plan of complete liquidation of such financial institution is adopted,</content>
</subparagraph>
<continuation class="inline">then the purchasing corporation may elect not to have the amendments made by this section apply to the acquisition pursuant to such contract.</continuation>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
</section>
</subpart>
<subpart>
<num value="C"><b>Subpart C—</b></num>
<heading class="inline"><b>Miscellaneous Provisions</b></heading>
<section class="firstIndent0 fontsize10">
<num value="225">SEC. 225. </num>
<heading class="inline">CLARIFICATION OF SECTION 368(a)(1)(F).</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subparagraph (F) of section 368(a)( 1) (defining<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s368">26 USC 368</ref>.</p></sidenote> reorganization) is amended by inserting “<quotedText>of one corporation</quotedText>” after “place of organization”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s368">26 USC 368 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendment made by subsection (a) shall apply with respect to transactions occurring after August 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Plans adopted on or before august 31, 1982</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) shall not apply with respect to plans of reorganization adopted on or before August 31, 1982, but only if the transaction occurs before January 1, 1983.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="226">SEC. 226. </num>
<heading class="inline">AMENDMENTS RELATING TO BAILOUTS THROUGH USE OF HOLDING COMPANIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Amendments to Section 304</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Coordination of sections 304 and 351</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subsection (b) of section 304 (relating to special rules<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s304">26 USC 304</ref>.</p></sidenote> for application of subsection (a)) is amended by adding at the end thereof the following new paragraph:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Coordination with section 351</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Property treated as received in redemption</inline>.—</heading>
<content class="inline">Except as otherwise provided in this paragraph, subsection (a) (and not part III) shall apply to any property received in a distribution described in subsection (a).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain assumptions of liability, etc</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Subsection (a) shall not apply to any liability—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">assumed by the acquiring corporation, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">to which the stock is subject,</content>
</subclause>
<continuation class="inline">if such liability was incurred by the transferor to acquire the stock. For purposes of the preceding sentence,<sidenote><p class="firstIndent0 fontsize8">“Stock.”</p></sidenote> the term ‘stock’ means stock referred to in paragraph (1)(B) or (2)(A) of subsection (a).</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Extension of obligations, etc</inline>.—</heading>
<content class="inline">For purposes of clause (i), an extension, renewal, or refinancing of a liability which meets the requirements of clause (i) shall be treated as meeting such requirements.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Distributions incident to formation of bank holding companies</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">pursuant to a plan, control of a bank is acquired and within 2 years after the date on which such control<page identifier="/us/stat/96/491">96 STAT. 491</page> is acquired, stock constituting control of such bank is transferred to a BHC in connection with its formation,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">incident to the formation of the BHC there is a distribution of property described in subsection (a), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the shareholders of the BHC who receive distributions of such property do not have control of such BHC,</content>
</clause>
<continuation class="inline">then, subsection (a) shall not apply to any securities received by a qualified minority shareholder incident to the formation of such BHC.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rule</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (C) and this subparagraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Qualified minority shareholder</inline>.—</heading>
<content class="inline">The term ‘qualified minority shareholder’ means any shareholder who owns less than 10 percent (in value) of the stock of the BHC. For purposes of the preceding sentence, the rules of paragraph (3) of subsection (c) shall apply.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">BHC—The term ‘BHC’ means a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1841">12 USC 1841</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rule in case of bhc’s formed before 1985</inline>.—</heading>
<content class="inline">In the case of a BHC which is formed before 1985, clause (i) of subparagraph (C) shall not apply.”</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subsection (f) of section 351 (relating to cross references)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s351">26 USC 351</ref>.</p></sidenote> is amended by adding at the end thereof the following new paragraph:</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize8">
<quotedContent>
<num value="5"><b>“(5) </b></num>
<content class="inline"><b>For coordination of this section with section 304, see section 304(b)(3).”</b></content>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Application of section 304 where stock is acquired in the transaction</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subsection (c) of section 304 is amended by redesignating paragraph (2) as paragraph (3) and by inserting after paragraph (1) the following new paragraph:</content>
</subparagraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Stock acquired in the transaction</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a)(1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">Where 1 or more persons in control <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s304">26 USC 304</ref>.</p></sidenote> of the issuing corporation transfer stock of such corporation in exchange for stock of the acquiring corporation, the stock of the acquiring corporation received shall be taken into account in determining whether such person or persons are in control of the acquiring corporation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Definition of control group</inline>.—</heading>
<content class="inline">Where 2 or more persons in control of the issuing corporation transfer stock of such corporation to the acquiring corporation and, after the transfer, the transferors are in control of the acquiring corporation, the person or persons in control of each corporation shall include each of the persons who so transfer stock.”</content>
</subparagraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (3) of section 304(c) (as redesignated by paragraph (D) is amended by striking out “<quotedText>paragraph (1)</quotedText>” and inserting in lieu thereof “<quotedText>this section</quotedText>”.</content>
</subparagraph>
</paragraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Determination of earnings and profits</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 304(b)(2) (relating to amount constituting dividend) is amended to read as follows:
<page identifier="/us/stat/96/492">96 STAT. 492</page>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Where subsection (a)(1) applies</inline>.—</heading>
<content class="inline">In the case of any acquisition of stock to which paragraph (1) (and not paragraph (2)) of subsection (a) of this section applies, the determination of the amount which is a dividend shall be made as if the property were distributed by the issuing corporation to the acquiring corporation and immediately thereafter distributed by the acquiring corporation.”</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Application of Section 306 to Certain Stock Acquired in Section 351 Exchanges</inline>.—</heading>
<content class="inline">Subsection (c) of section 306 (defining<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s306">26 USC 306</ref>.</p></sidenote> section 306 stock) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Certain stock acquired in section 351 exchange</inline>.—</heading>
<content class="inline">The term ‘section 306 stock’ also includes any stock which is not common stock acquired in an exchange to which section 351 applied if receipt of money (in lieu of the stock) would have been treated as a dividend to any extent. In the case of such stock, rules similar to the rules of section 304(b)(2) shall apply for purposes of this section.”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s304">26 USC 304 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendments made by this section shall apply to transfers occurring after August 31, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Approval by federal reserve board</inline>.—</heading>
<chapeau class="inline">The amendments made by this section shall not apply to transfers pursuant to an application to form a BHC filed with the Federal Reserve Board before August 16, 1982, if the BHC was formed not later than the later of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the 90th day after the date of the last required approval of any regulatory authority to form such BHC, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">January 1, 1983.</content>
</subparagraph>
<continuation class="inline">For purposes of this paragraph, the term “BHC” means a bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1841">12 USC 1841</ref>.</p></sidenote></continuation>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="227">SEC. 227. </num>
<heading class="inline">APPLICATION OF ATTRIBUTION RULES FOR PURPOSES OF SECTIONS 306 AND 356(a)(2).</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Application for purposes of section 306</inline>.—</heading>
<content class="inline">Subsection (c) of section 306 is amended by adding at the end thereof the following<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s306">26 USC 306</ref>.</p></sidenote> new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Application of attribution rules for certain purposes</inline>.—</heading>
<content class="inline">For purposes of paragraphs (l)(B)(ii) and (3), section 318(a) shall apply. For purposes of applying the preceding sentence to paragraph (3), sections 318(a)(2)(C) and 318(a)(3)(C) shall be applied without regard to the 50 percent l imitation contained there in.”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Application for purposes of section 356(a)(2)</inline>.—</heading>
<content class="inline">Paragraph (2) of section 356(a) (relating to treatment as dividend) is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s356">26 USC 356</ref>.</p></sidenote> inserting “(determined with the application of section 318(a)” after “distribution of a dividend”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Section 306</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s306">26 USC 306 note</ref>.</p></sidenote> shall apply to stock received after August 31, 1982, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Section 356</inline>.—</heading>
<content class="inline">The amendment made by subsection (b)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s356">26 USC 356 note</ref>.</p></sidenote> shall apply to distributions after August 31, 1982, in taxable years ending after such date.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/493">96 STAT. 493</page>
</section>
<section class="firstIndent0 fontsize10">
<num value="228">SEC. 228. </num>
<heading class="inline">WAIVER OF FAMILY ATTRIBUTION BY ENTITIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (2) of section 302(c) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302</ref>.</p></sidenote> constructive ownership of stock) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rule for waivers by entities</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Subparagraph (A) shall not apply to a distribution to any entity unless—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">such entity and each related person meet the requirements of clauses (i), (ii), and (iii) of subparagraph (A), and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">each related person agrees to be jointly and severally liable for any deficiency (including interest and additions to tax) resulting from an acquisition described in clause (ii) of subparagraph (A).</content>
</subclause>
<continuation class="inline">In any case to which the preceding sentence applies, the second sentence of subparagraph (A) and subparagraph (B)(ii) shall be applied by substituting ‘distributee or any related person’ for ‘distributee’ each place it appears.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the term ‘entity’ means a partnership, estate, trust, or corporation; and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the term ‘related person’ means any person to whom ownership of stock in the corporation is (at the time of the distribution) attributable under section 318(a)(1) if such stock is further attributable to the entity under section 318(a)(3).”.</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s302">26 USC 302 note</ref>.</p></sidenote> shall apply with respect to distributions after August 31, 1982, in taxable years ending after such date.</content>
</subsection>
</section>
</subpart>
</part>
<part>
<num value="VI"><b>PART VI—</b></num>
<heading class="inline"><b>METHODS OF ACCOUNTING</b></heading>
<section class="firstIndent0 fontsize10">
<num value="229">SEC. 229. </num>
<heading class="inline">MODIFICATION OF REGULATIONS ON THE COMPLETED CONTRACT METHOD OF ACCOUNTING.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s451">26 USC 451 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The Secretary of the Treasury shall modify the income tax regulations relating to accounting for long-term contracts to—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">clarify the time at which a contract is to be considered completed,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline">clarify when—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">one agreement will be treated as more than one contract, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">two or more agreements will be treated as one contract, and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">properly allocate all costs which directly benefit, or are incurred by reason of, the extended period long-term contract activities of the taxpayer.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Extended Period Long-Term Contracts Defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term “extended period long-term contract” means any long-term contract which the taxpayer estimates (at the time such contract is entered into) will not be completed within the 2-year period beginning on the contract commencement date of such contract.</content>
</paragraph>
<page identifier="/us/stat/96/494">96 STAT. 494</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Certain Construction Contracts</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term “extended period long-term contract” does not include any construction contract entered into by a taxpayer—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">who estimates (at the time such contract is entered into) that such contract will be completed within the 3-year period beginning on the contract commencement date of such contract, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">whose average annual gross receipts over the 3 taxable years preceding the taxable year in which such contract is entered into do not exceed $25,000,000.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Determination of taxpayer’s gross receipts</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), the gross receipts of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">all trades or businesses (whether or not incorporated) which are under common control with the taxpayer (within the meaning of section 52(b)), and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s52">26 USC 52</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">all members of any controlled group of corporations of which the taxpayer is a member,</content>
</clause>
<continuation class="inline">for the 3 taxable years of such persons preceding the taxable year in which the contract described in subparagraph (A) is entered into shall be included in the gross receipts of the taxpayer for the period described in subparagraph (A). The Secretary shall prescribe regulations which provide<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> attribution rules that take into account, in addition to the persons and entities described in the preceding sentence, taxpayers who engage in construction contracts through partnerships, joint ventures, and corporations.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Controlled group of corporations</inline>.—</heading>
<chapeau class="inline">The term “controlled group of corporations” has the meaning given to such term by section 1563(a), except that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 15()3(a)(1), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Construction contract</inline>.—</heading>
<content class="inline">The term “construction contract” means any contract for the building, construction, reconstruction, or rehabilitation of, or the installation of any integral component to, improvements to real property.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Contract commencement date</inline>.—</heading>
<content class="inline">The term “contract commencement date” means, with respect to any contract, the first date on which any costs (other than costs such as bidding expenses or expenses incurred in connection with negotiating the contract) allocable to such contract are incurred.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates; Special Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The modifications to regulations which are required to be made under paragraphs (1) and (2) of subsection (a) shall apply with respect to taxable years ending after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Cost Allocation</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Any modification to Income Tax Regulation 1.451–3 made under subsection (a)(3) which requires additional costs to be allocated to a contract shall apply only to the applicable percentage of such additional costs incurred in taxable years beginning after December 31, 1982, with respect to contracts entered into after such date.</content>
</subparagraph>
<page identifier="/us/stat/96/495">96 STAT. 495</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the applicable percentage shall be determined in accordance with the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; vertical-align:bottom; font-size:8pt">“If the taxable year begins in calendar year:</th>
<th style="text-align:right; font-weight:bold; vertical-align:bottom; font-size:8pt">The applicable percentage is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">1983</td>
<td style="text-align:right; padding-right:1em; vertical-align:top">33⅓</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">1984</td>
<td style="text-align:right; padding-right:1em; vertical-align:top">66⅔</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">1985 or thereafter</td>
<td style="text-align:right; vertical-align:top">100.”.</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Time of completion</inline>.—</heading>
<content class="inline">Any contract of a taxpayer which would (but for this paragraph) be treated as having been completed prior to the first taxable year of such taxpayer ending after December 31, 1982, solely by reason of any modification to regulations made under subsection (a)(1), shall be treated as having been completed on the first day of such taxable year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Aggregation and severance</inline>.—</heading>
<chapeau class="inline">Any contract of a taxpayer which would (but for this paragraph) be treated as having been completed prior to the first taxable year of such taxpayer ending after December 31, 1982—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">solely by reason of any modification to regulations made under subsection (a)(2), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">solely by reason of any modifications to regulations made under both paragraphs (1) and (2) of subsection (a),</content>
</clause>
<continuation class="inline">shall be treated as having been completed on the first day after December 31, 1982, on which any contract which was severed from such contract (by reason of the modifications made by subsection (a)(2)) is completed (determined after the application of any modifications to regulations made under subsection (a)(1)).</continuation>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="230">SEC. 230. </num>
<heading class="inline">ANNUAL ACCRUAL METHOD OF ACCOUNTING EXTENDED TO CERTAIN PARTNERSHIPS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">Section 447(g) (relating to certain annual <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s447">26 USC 447</ref>.</p></sidenote> accrual accounting methods) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>or qualified partnership</quotedText>” after “corporation” each place it appears in paragraph (1),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by amending paragraph (3) to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Certain nonrecognition transfers</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a corporation acquired substantially all the assets of a qualified farming trade or business from another corporation in a transaction in which no gain or loss was recognized to the transferor or transferee corporation, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a qualified partnership acquired substantially all the assets of a qualified farming trade or business from one of its partners in a transaction to which section 721 applies,</content>
</subparagraph>
<continuation class="inline">the transferee corporation or qualified partnership shall be deemed to have computed its taxable income on an annual accrual method of accounting during the period for which the transferor corporation or partnership computed its taxable income from such trade or business on an annual accrual method.”, and</continuation>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Qualified partnership defined</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<page identifier="/us/stat/96/496">96 STAT. 496</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Qualified partnership</inline>.—</heading>
<chapeau class="inline">The term ‘qualified partnership’ means a partnership which is engaged in a qualified farming trade or business and each of the partners of which is a corporation other than—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">an electing small business corporation (within the meaning of section 1371(b)), or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1371">26 USC 1371</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a personal holding company (within the meaning of section 542(a)).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified farming trade or business</inline>.—</heading>
<content class="inline">The term ‘qualified farming trade or business’ means the trade or business of farming sugar cane.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s447">26 USC 447 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1981.</content>
</subsection>
</section>
</part>
<part>
<num value="VII"><b>PART VII—</b></num>
<heading class="inline"><b>ORIGINAL ISSUE DISCOUNT</b></heading>
<section class="firstIndent0 fontsize10">
<num value="231">SEC. 231. </num>
<heading class="inline">ORIGINAL ISSUE DISCOUNT TAKEN INTO ACCOUNT ON BASIS OF CONSTANT INTEREST RATE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Part IV of subchapter P of chapter 1 (relating to special rules for determining capital gains and losses) is amended by inserting after section 1232 the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="1232A">“SEC. 1232A. </num>
<heading class="inline">ORIGINAL ISSUE DISCOUNT.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232A">26 USC 1232A</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Original Issue Discount on Bonds Issued After July 1, 1982, Included in Income on Basis of Constant Interest Rate</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">For purposes of this subtitle, there shall be included in the gross income of the holder of any bond having an original issue discount issued after July 1, 1982 (and which is a capital asset in the hands of the holder) an amount equal to the sum of the daily portions of the original issue discount for each day during the taxable year on which such holder held such bond.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">Paragraph (1) shall not apply to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Natural persons</inline>.—</heading>
<content class="inline">Any obligation issued by a natural person.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Tax-exempt obligations</inline>.—</heading>
<chapeau class="inline">Any obligation if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the interest on such obligation is not includible in gross income under section 103, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the interest on such obligation is exempt from tax (without regard to the identity of the holder) under any other provision of law.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Short-term government obligations</inline>.—</heading>
<content class="inline">Any short-term Government obligation (within the meaning of section 1232(a)(3)).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">United states savings bonds</inline>.—</heading>
<content class="inline">Any United States savings bond.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Determination of daily portions</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1), the daily portion of the original issue discount on any bond shall be determined by allocating to each day in any bond period its ratable portion of the increase during such bond period in the adjusted issue price of the bond. For purposes of the preceding sentence, the increase in the adjusted issue price for any bond period shall be an amount equal to the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">the product of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the adjusted issue price of the bond at the beginning of such bond period, and</content>
</clause>
<page identifier="/us/stat/96/497">96 STAT. 497</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the yield to maturity (determined on the basis of compounding at the close of each bond period), over</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the sum of the amounts payable as interest on such bond during such bond period.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Adjusted issue price</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the adjusted issue price of any bond at the beginning of any bond period is the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the issue price of such bond, plus</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the adjustments under this subsection to such issue price for all periods before the first day of such bond period.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Bond period</inline>.—</heading>
<content class="inline">Except as otherwise provided in regulations prescribed by the Secretary, the term ‘bond period’ means a 1-year period (or the shorter period to maturity) beginning on the day in the calendar year which corresponds to the date of original issue of the bond.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Reduction in case of certain subsequent holders</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, in the case of any purchase of a bond to which this subsection applies after its original issue, the daily portion shall not include an amount (determined at the time of purchase) equal to the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the cost of such bond incurred by the purchaser, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the issue price of such bond, increased by the sum of the daily portions for such bond for all days before the date of purchase (computed without regard to this paragraph),</content>
</subparagraph>
<continuation class="inline">divided by the number of days beginning on the date of such purchase and ending on the day before the stated maturity date.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Regulation authority</inline>.—</heading>
<content class="inline">The Secretary may prescribe regulations providing that where, by reason of varying rates of interest, put or call options, or other circumstances, the inclusion under paragraph (1) for the taxable year does not accurately reflect the income of the holder, the proper amount of income shall be included for such taxable year (and appropriate adjustments shall be made in the amounts included for subsequent taxable years).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Ratable Inclusion Retained for Corporate Bonds Issued Before July 2, 1982</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">There shall be included in the gross income of the holder of any bond issued by corporation after May 27, 1969, and before July 2, 1982 (and which is a capital asset in the hands of the holder)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the ratable monthly portion of original issue discount, multiplied by</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the number of complete months (plus any fractional part of a month determined under paragraph (3)) such holder held such bond during the taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Determination of ratable monthly portion</inline>.—</heading>
<chapeau class="inline">Except as provided in paragraph (4), the ratable monthly portion of original issue discount shall equal—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the original issue discount, divided by</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the number of complete months from the date of original issue to the stated maturity date of the bond.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Month defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, a complete month commences with the date of original issue and the corresponding day of each succeeding calendar month (or the last day of a calendar month in which there is no corresponding day). In any case where a bond is acquired on any day other than a day determined under the preceding sentence, the rat-<page identifier="/us/stat/96/498">96 STAT. 498</page>able monthly portion of original issue discount for the complete month (or partial month) in which such acquisition occurs shall be allocated between the transferor and the transferee in accordance with the number of days in such complete (or partial) month each held the bond.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Reduction in case of certain subsequent holders</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the ratable monthly portion of original issue discount shall not include an amount , determined at the time of any purchase after the original issue of the bond, equal to the excess of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the cost of such bond incurred by the holder, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the issue price of such bond, increased by the portion of original discount previously includible in the gross income of any holder (computed without regard to this paragraph),</content>
</subparagraph>
<continuation class="inline">divided by the number of complete months (plus any fractional part of a month) from the date of such purchase to the stated maturity date of such bond.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Bond includes other evidences of indebtedness</inline>.—</heading>
<content class="inline">For purposes of this section, the term ’bond’ means a bond, debenture, note, or certificate or other evidence of indebtedness.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Purchase defined</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘purchase’ means any acquisition of a bond, but only if the basis of the bond is not determined in whole or in part by reference to the adjusted basis of such bond in the hands of the person from whom acquired, or under section 1014(a) (relating<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1014">26 USC 1014</ref>.</p></sidenote> to property acquired from a decedent).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Original issue discount, etc</inline>.—</heading>
<content class="inline">For purposes of this section, the terms ‘original issue discount’, ‘issue price’, and ‘date of original issue’ shall have the respective meanings given to such terms by section 1232(b).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">This section shall not apply to any holder—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">who has purchased the bond at a premium, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">which is a life insurance company to which section 818(b) applies.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Basis adjustments</inline>.—</heading>
<content class="inline">The basis of any bond in the hands of the holder thereof shall be increased by the amount included in his gross income pursuant to this section.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Deduction Determined on Basis of Constant Interest Rate</inline>.—</heading>
<content class="inline">Section 163 (relating to deduction for interest) is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s163">26 USC 163</ref>.</p></sidenote> redesignating subsection (e) as subsection (0 and by inserting after subsection (d) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Original Issue Discount</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of any bond issued after July 1, 1982, by an issuer (other than a natural person), the portion of the original issue discount with respect to such bond which is allowable as a deduction to the issuer for any taxable year shall be equal to the aggregate daily portions of the original issue discount for days during such taxable year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Bond</inline>.—</heading>
<content class="inline">The term ‘bond’ has the meaning given to such term by section 1232A(c)(1).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Daily portions</inline>.—</heading>
<content class="inline">The daily portion of the original issue discount for any day shall be determined under section 1232A(a) (without regard to paragraphs (2)(B) and (6)<page identifier="/us/stat/96/499">96 STAT. 499</page> thereof and without regard to the second sentence of section 1232(b)(1)).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Subparagraph (A) of section 1232(a)(2) is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232">26 USC 1232</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>by a corporation after May 27, 1969</quotedText>” and inserting in lieu thereof “<quotedText>by a corporation after May 27, 1969, or by a government or political subdivision thereof after July 1, 1982</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>as provided in paragraph (3)(B)</quotedText>” and inserting in lieu thereof “<quotedText>without regard to subsection (a)(6) or (b)(4) of section 1232A (or the corresponding provisions of prior law)</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<content class="inline">(C) by striking out the subparagraph heading and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Corporate bonds issued after may 27, 1969, and government bonds issued after july 1, 1982</inline>.—”.</heading>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Subparagraph (B) of section 1232(a)(2) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>by a government or political subdivision thereof after December 31, 1954</quotedText>” and inserting in lieu thereof “<quotedText>by a government or political subdivision thereof after December 31, 1954, and on or before July 1, 1982,</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText><inline class="smallCaps">government bonds</inline></quotedText>” in the subparagraph heading and inserting in lieu thereof “<quotedText><inline class="smallCaps">government bonds issued on or before july 1, 1982</inline></quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subparagraph (D) of section 1232(a)(2) is amended by striking out “<quotedText>This section</quotedText>” and inserting in lieu thereof “<quotedText>This section and sections 1232A and 1232B</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Subsection (a) of section 1232 is amended by striking out paragraph (3) and by redesignating paragraph (4) as paragraph (3).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for such part IV is amended by inserting after the item relating to section 1232 the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 1232A.</designator> <label>Original issue discount.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Transitional Rule</inline>.—</heading>
<content class="inline">For purposes of the amendments made <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232A">26 USC 1232A note</ref>.</p></sidenote> by this section, any evidence of indebtedness issued pursuant to a written commitment which was binding on July 1, 1982, and at all times thereafter shall be treated as issued on July 1, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="232">SEC. 232. </num>
<heading class="inline">TAX TREATMENT OF STRIPPED BONDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Part IV of subchapter P of chapter 1 (relating to special rules for determining capital gains and losses) is amended by inserting after section 1232A the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="1232B">“SEC. 1232B. </num>
<heading class="inline">TAX TREATMENT OF STRIPPED BONDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232B">26 USC 1232B</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Inclusion in Income as if Bond and Coupons Were Original Issue Discount Bonds</inline>.—</heading>
<chapeau class="inline">If any person purchases after July 1, 1982, a stripped bond or a stripped coupon, then such bond or coupon while held by such purchaser (or by any other person whose basis is determined by reference to the basis in the hands of such purchaser) shall be treated for purposes of section 1232A(a) as a <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 496.</p></sidenote> bond originally issued by a corporation on the purchase date and having an original issue discount equal to the excess (if any) of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the stated redemption price at maturity (or, in the case of a coupon, the amount payable on the due date of such coupon), over</content>
</paragraph>
<page identifier="/us/stat/96/500">96 STAT. 500</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">such bond’s or coupon’s ratable share of the purchase price.</content>
</paragraph>
<continuation class="inline">For purposes of paragraph (2), ratable shares shall be determined on the basis of their respective fair market values on the date of purchase.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Tax Treatment of Person Stripping Bond</inline>.—</heading>
<chapeau class="inline">For purposes of this subtitle, if any person strips 1 or more coupons from a bond and after July 1, 1982, disposes of the bond or such coupon—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">such person shall include in gross income an amount equal to the interest accrued on such bond before the time that such coupon or bond was disposed of (to the extent such interest has not theretofore been included in such person’s gross income),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the basis of the bond and coupons shall be increased by the amount of the accrued interest described in paragraph (1),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the basis of the bond and coupons immediately before the disposition (as adjusted pursuant to paragraph (2)) shall be allocated among the items retained by such person and the items disposed of by such person on the basis of their respective fair market values, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">for purposes of subsection (a), such person shall be treated as having purchased on the date of such disposition each such item which he retains for an amount equal to the basis allocated to such item under paragraph (3).</content>
</paragraph>
<continuation class="inline">A rule similar to the rule of paragraph (4) shall apply in the case of any person whose basis in any bond or coupon is determined by reference to the basis of the person described in the preceding sentence.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Retention of Existing Law for Stripped Bonds Purchased Before July 2, 1982</inline>.—</heading>
<chapeau class="inline">If a bond issued at any time with interest coupons—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is purchased after August 16, 1954, and before January 1, 1958, and the purchaser does not receive all the coupons which first become payable more than 12 months after the date of the purchase, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is purchased after December 31, 1957, and before July 2, 1982, and the purchaser does not receive all the coupons which first become payable after the date of the purchase,</content>
</paragraph>
<continuation class="inline">then the gain on the sale or other disposition of such bond by such purchaser (or by a person whose basis is determined by reference to the basis in the hands of such purchaser) shall be considered as ordinary income to the extent that the fair market value (determined as of the time of the purchase) of the bond with coupons attached exceeds the purchase price. If this subsection and section 1232(a)(2)(A) apply with respect to gain realized on the sale or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232">26 USC 1232</ref>.</p></sidenote> exchange of any evidence of indebtedness, then section 1232(a)(2)(A) shall apply with respect to that part of the gain to which this subsection does not apply.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Tax-Exempt Obligations</inline>.—</heading>
<chapeau class="inline">In the case of any obligation the interest on which is not includible in gross income under section 103 or is exempt from tax (without regard to the identity of the holder) under any other provision of law—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">subsections (a) and (b)(1) shall not apply,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the rules of subsection (b)(4) shall apply for purposes of subsection (c), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">subsection (c) shall be applied without regard to the requirement that the bond be purchased before July 2, 1982.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/501">96 STAT. 501</page>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Bond</inline>.—</heading>
<content class="inline">The term ‘bond’ means a bond, debenture, note, or certificate or other evidence of indebtedness.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Stripped bond</inline>.—</heading>
<content class="inline">The term ‘stripped bond’ means a bond issued at any time with interest coupons where there is a separation in ownership between the bond and any coupon which has not yet become payable.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Stripped coupon</inline>.—</heading>
<content class="inline">The term ‘stripped coupon’ means any coupon relating to a stripped bond.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Stated redemption price at maturity</inline>.—</heading>
<content class="inline">The term ‘stated redemption price at maturity’ has the meaning given such term by the third sentence of section 1232(b)(1).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Coupon</inline>.—</heading>
<content class="inline">The term ‘coupon’ includes any right to receive interest on a bond (whether or not evidenced by a coupon). This paragraph shall apply for purposes of subsection (c) only in the case of purchases after July 1, 1982.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Regulation Authority</inline>.—</heading>
<content class="inline">The Secretary may prescribe regulations providing that where, by reason of varying rates of interest , put or call options, extendable maturities, or other circumstances, the tax treatment under this section does not accurately reflect the income of the bolder of a stripped coupon or stripped bond, or of the person disposing of such bond or coupon, as the case may be, for any period, such treatment shall be modified to require that the proper amount of income be included for such period.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">Section 1232 is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232">26 USC 1232</ref>.</p></sidenote> out subsections (c) and (d).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for such part IV is amended by inserting after the item relating to section 1232A the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 1232B.</designator> <label>Tax treatment of stripped bonds.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</part>
<part>
<num value="VIII"><b>PART VIII—</b></num>
<heading class="inline"><b>OTHER BUSINESS PROVISIONS</b></heading>
<section class="firstIndent0 fontsize10">
<num value="233">SEC. 233. </num>
<heading class="inline">TARGETED JOBS TAX CREDIT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">2-Year Extension</inline>.—</heading>
<content class="inline">Paragraph (3) of section 51(c) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/260">95 Stat. 260</ref>.</p></sidenote> termination of credit for employment of certain new employees) is amended by striking out “<quotedText>1982</quotedText>” and inserting in lieu thereof “<quotedText>1984</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Qualified Summer Youth Employee</inline>.—</heading>
<chapeau class="inline">Subsection (d) of section 51 (defining members of targeted groups) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of subparagraph (H),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of subparagraph (I) and inserting in lieu thereof “<quotedText>, or</quotedText>”,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (I) the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<content class="inline">a qualified summer youth employee.”,</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by redesignating paragraphs (12), (13), (14), and (15) as paragraphs (13), (14), (15), and (16), respectively, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">by inserting after paragraph (11) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="12">“(12) </num>
<heading class="inline">Qualified summer youth employee.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified summer youth employee’ means an individual—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">who performs services for the employer between May 1 and September 15,</content>
</clause>
<page identifier="/us/stat/96/502">96 STAT. 502</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">who is certified by the designated local agency as having attained age 16 but not 18 on the hiring date (as defined in paragraph (14)),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">who has not been an employee of the employer during any period prior to the 90-day period described in subparagraph (B)(iii), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">who is certified by the designated local agency as being a member of an economically disadvantaged family (as determined under paragraph (11)).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rules for determining amount of credit</inline>.—</heading>
<chapeau class="inline">For purposes of applying this subpart to wages paid or incurred to any qualified summer youth employee—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">subsection (a)(1) shall be applied by substituting ‘85 percent’ for ‘50 percent’,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">subsections (a)(2) and (b)(3) shall not apply,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">subsection (b)(2) shall be applied by substituting ‘any 90-day period between May 1 and September 15’ for ‘the 1-year period beginning with the day the individual begins work for the employer’, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">subsection (b)(4) shall be applied by substituting ‘$3,000’ for ‘$6,000’.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rule for continued employment for same employer</inline>.—</heading>
<content class="inline">In the case of an individual who, with respect to the same employer, is certified as a member of another targeted group after such individual has been a qualified summer youth employee, paragraph (14) shall be applied by substituting ‘certified’ for ‘hired by the employer’.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Termination of Involuntarily Terminated CETA Employee as Member of Targeted Group</inline>.—</heading>
<content class="inline">Paragraph (10) of section 51(d)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s51">26 USC 51</ref>.</p></sidenote> (relating to involuntarily terminated CETA employee) is amended by adding at the end thereof the following new sentence: “<quotedText>This paragraph shall not apply to any individual who begins work for the employer after December 31, 1982.</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Voucher or Scrip Payments to General Recipients in Qualified General Assistance Programs</inline>.—</heading>
<content class="inline">Subclause (II) of section 51(d)(6)(B)(i) (defining qualified general assistance programs) is amended by inserting before the comma the following: “or voucher or scrip”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Additional Authorization of Appropriations; Reports</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s51">26 USC 51 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/260">95 Stat. 260</ref>.</p></sidenote>
<chapeau class="inline">Paragraph (2) of section 261(f) of the Economic Recovery Tax Act of 1981 is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting after “<quotedText>for fiscal year 1982 the sum of $30,000,000</quotedText>” the following: “, and for fiscal years 1983 and 1984 such sums as may be necessary,”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting at the end thereof the following new sentence: “The Secretary of Labor shall each calendar year beginning with calendar year 1983 report to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate with respect to the results of the testing conducted under subparagraph (A) during the preceding calendar year.”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Certifications</inline>.—</heading>
<content class="inline">Effective only with respect to individuals who begin work for the taxpayer after May 11, 1982, subparagraph (A) of section 51(d)(15) (relating to special rules for certifications), as in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/260">95 Stat. 260</ref>.</p></sidenote> effect before the amendments made by this Act, is amended by striking out “<quotedText>before the day</quotedText>” and inserting in lieu thereof “<quotedText>on or before the day</quotedText>”.</content>
</subsection>
<page identifier="/us/stat/96/503">96 STAT. 503</page>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s51">26 USC 51 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection (b)</inline>.—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to amounts paid or incurred after April 30, 1983, to individuals beginning work for the employer after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection (d)</inline>.—</heading>
<content class="inline">The amendments made by subsection (d) shall apply to amounts paid or incurred after July 1, 1982, to individuals beginning work for the employer after such date.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="234">SEC. 234. </num>
<heading class="inline">ACCELERATED PAYMENT OF INCOME TAX BY CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Increase in Amount of Estimated Tax Required To Be Paid</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Paragraph (1) of section 6655(b) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655</ref>.</p></sidenote> amount of underpayment) is amended by striking out “<quotedText>80</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>90</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">Paragraph (3) of section 6655(d) (relating to exception to imposition of additional tax) is amended by striking out “<quotedText>80</quotedText>” and inserting in lieu thereof “<quotedText>90</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Elimination of Election With Respect to Payment of Unpaid Taxes</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 6152 (relating to installment payments <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6152">26 USC 6152</ref>.</p></sidenote> of tax) is amended by striking out subsections (a) and (b) and inserting in lieu thereof the following new subsections:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Privilege to Elect to Make Four Installment Payments by Decedent’s Estate</inline>.—</heading>
<content class="inline">A decedent’s estate subject to the tax imposed by chapter 1 may elect to pay such tax in four equal installments.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Dates Prescribed for Payment of Four Installments</inline>.—</heading>
<content class="inline">In any case (other than payment of estimated income tax) in which the tax may be paid in four installments, the first installment shall be paid on the date prescribed for the payment of the tax, the second installment shall be paid on or before 3 months, the third installment on or before 6 months, and the fourth installment on or before 9 months, after such date.”.</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Conforming amendments.—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (2) of section 832(e) is amended by striking <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s832">26 USC 832</ref>.</p></sidenote> out “<quotedText>, as if no election to make installment payments under section 6152 is made</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subsection (b) of section 6081 is amended by striking <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6081">26 USC 6081</ref>.</p></sidenote> out “<quotedText>or the first installment thereof required under section 6152</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<chapeau class="inline">Section 6164 is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6164">26 USC 6164</ref>.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out the last sentence of subsection (c) and inserting in lieu thereof the following new sentence: “If an extension of time under this section relates to only a part of the tax, the time for payment of the remainder shall be the date on which payment would have been required if such remainder had been the tax.”; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out paragraph (2) of subsection (g) and inserting in lieu thereof the following new paragraph:</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the time for payment of such amount shall be considered to be the date on which payment would have been required if there had been no extension with respect to such amount.”.</content>
</paragraph>
</quotedContent>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Amount of Addition to Tax</inline>.—</heading>
<content class="inline">Subsection (a) of section 6655 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655</ref>.</p></sidenote> (relating to addition to tax) is amended to read as follows:
<page identifier="/us/stat/96/504">96 STAT. 504</page>
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Addition to Tax</inline>.—</heading>
<chapeau class="inline">Except as provided in subsections (d) and (e), in the case of any underpayment of tax by a corporation—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="a">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">There shall be added to the tax under chapter 1 for the taxable year an amount determined at the rate established under section 6621 on the amount of the underpayment for the period of the underpayment .</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule where corporation paid 80 percent or more of tax</inline>.—</heading>
<content class="inline">In any case in which there would be no underpayment if subsection (b) were applied by substituting ‘80 percent’ for ‘90 percent’ each place it appears , the addition to tax under paragraph (1) shall be equal to 75 percent of the amount otherwise determined under paragraph (1).”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Additional Exception from Penalty for Underpayments Of Estimated Income Tax Where a Corporation has a Recurring Pattern of Seasonal Income</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 6655 (relating to failure by corporation<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655</ref>.</p></sidenote> to pay estimated income tax) is amended by redesignating subsections (e), (f), (g), and (h) as subsections (f), (g), (h), and (i), respectively, and by inserting after subsection (d) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Additional Exception for Recurring Seasonal Income</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding the preceding subsections, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of such installment equals or exceeds 90 percent of the amount determined under paragraph (2).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Determination of amount</inline>.—</heading>
<chapeau class="inline">The amount determined under this paragraph for any installment shall be determined in the following manner—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">take the taxable income for all months during, the taxable year preceding the filing month,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">divide such amount by the base period percentage for all months during the taxable year preceding the filing month,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">determine the tax on the amount determined under subparagraph (B), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">multiply the tax computed under subparagraph (C) by the base period percentage for the filing month and all months during the taxable year preceding the filing month.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Base period percentage</inline>.—</heading>
<content class="inline">The base period percentage for any period of months shall be the average percent which the taxable income for the corresponding months in each of the 3 preceding taxable years bears to the taxable income for the 3 preceding taxable years.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Filing month</inline>.—</heading>
<content class="inline">The term ‘filing month’ means the month in which the installment is required to be paid.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Limitation on application of subsection</inline>.—</heading>
<content class="inline">This subsection shall only apply if the base period percentage for any 6 consecutive months of the taxable year equals or exceeds 70 percent.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Reorganizations, etc</inline>.—</heading>
<content class="inline">The Secretary may by regulations provide for the determination of the base period<page identifier="/us/stat/96/505">96 STAT. 505</page> percentage in the case of reorganizations, new corporations, and other similar circumstances.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Technical amendment</inline>.—</heading>
<content class="inline">Subsection (f) of section 6655 (as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655</ref>.</p></sidenote> redesignated by paragraph (D) is amended by striking out “<quotedText>(d), and (h)</quotedText>” and inserting in lieu thereof “<quotedText>(d), (e), and (i)</quotedText>”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6655">26 USC 6655 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1982.</content>
</subsection>
</section>
</part>
</subtitle>
<subtitle>
<num value="C">Subtitle C—</num>
<heading class="inline">Pensions</heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>CONTRIBUTION AND LOAN LIMITS</b></heading>
<section class="firstIndent0 fontsize10">
<num value="235">SEC. 235. </num>
<heading class="inline">LOWER CONTRIBUTION AND BENEFIT LIMITS FOR CERTAIN ANNUITIES, ETC.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Limit on Annual Defined Benefit Lowered From $136,425 To $90,000; Limit on Annual Defined Contribution Lowered From $45,475 to $30,000</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Defined benefit plans</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 415(b)(1) (relating to limitation for defined benefit plan) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> amended by striking out “<quotedText>$75,000</quotedText>” and inserting in lieu thereof “<quotedText>$90,000</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Defined contribution plans</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 415(c)(1) (relating to limitation for defined contribution plan) is amended by striking out “<quotedText>$25,000</quotedText>” and inserting in lieu thereof “<quotedText>$30,000</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subparagraph (C) of section 415(b)(2) is amended by striking out “<quotedText>$75,000</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>$90,000</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The last sentence of paragraph (7) of section 415(b) is amended by striking out “<quotedText>by substituting ‘37,500’ for ‘75,000’</quotedText>” and inserting in lieu thereof “<quotedText>by substituting the greater of $68,212 or one-half the amount otherwise applicable for such year under paragraph (1)(A) for ‘$90,000’</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Cost-of-Living Adjustments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Adjustment to reflect adjustments made in social security benefit payments rather than primary insurance amounts</inline>.—</heading>
<content class="inline">Paragraph (1) of section 415(d) (relating to cost-of-living adjustments) is amended by striking out “<quotedText>primary insurance amounts</quotedText>” and inserting in lieu thereof “<quotedText>benefit amounts</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Freeze on cost-of-living adjustments before january 1, 1986</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subsection (d) of section 415 is amended by adding at the end thereof the following new paragraph:</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Freeze on adjustment to defined contribution and benefit limits</inline>.—</heading>
<content class="inline">The Secretary shall not make any adjustment under subparagraph (A) or (B) of paragraph (1) with respect to any year beginning after December 31, 1982, and before January 1, 1986.”</content>
</paragraph>
</quotedContent>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Change in base period to reflect change in limits and freeze</inline>.—</heading>
<content class="inline">Paragraph (2) of section 415(d) (relating to base periods) is amended by striking out “<quotedText>1974</quotedText>” and inserting in lieu thereof “<quotedText>1984</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments to decrease in limits</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 415(d) is amended—</chapeau>
<page identifier="/us/stat/96/506">96 STAT. 506</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>$75,000</quotedText>” in subparagraph (A) and inserting in lieu thereof “<quotedText>$90,000</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>$25,000</quotedText>” in subparagraph (B) and inserting in lieu thereof “<quotedText>$30,000</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Lower Limits Where Individual is Covered by Both Defined Benefit Plan and Defined Contribution Plan</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Sum of defined benefit plan fraction and defined contribution plan fraction cannot exceed 1.25 for dollar limits and 1.4 for percentage limits</inline>.—</heading>
<content class="inline">Paragraph (1) of section 415(e) (relating to limitation in case of defined benefit plan and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> defined contribution plan for same employee) is amended by striking out “<quotedText>1.4</quotedText>” and inserting in lieu thereof “<quotedText>1.0</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Defined benefit and contribution plan fractions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Defined benefit plan fraction</inline>.—</heading>
<content class="inline">Subparagraph (B) of section 415(e)(2) (defining defined benefit plan fraction) is amended to read as follows:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the denominator of which is the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the product of 1.25, multiplied by the dollar limitation in effect under subsection (b)(1)(A) for such year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">the product of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">1.4, multiplied by</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount which may be taken into account under subsection (b)(1)(B) with respect to such individual under the plan for such year.”</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Defined contribution plan fraction</inline>.—</heading>
<content class="inline">Subparagraph (B) of section 415(e)(3) (defining defined contribution plan fraction) is amended to read as follows:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the denominator of which is the sum of the lesser of the following amounts determined for such year and for each prior year of service with the employer:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the product of 1.25, multiplied by the dollar limitation in effect under subsection (c)(1)(A) for such year (determined without regard to subsection (c)(6)), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">the product of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">1.4, multiplied by—</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount which may be taken into account under subsection (c)(1)(B) (or subsection (c) (7) or (8), if applicable) with respect to such individual under such plan for such year.”</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Transition Rules for Defined Contribution Fraction</inline>.—</heading>
<content class="inline">Section 415(e) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Special transition rule for defined contribution fraction for years ending after december 31, 1982</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">At the election of the plan administrator, in applying paragraph (3) with respect to any year ending after December 31, 1982, the amount taken into account under paragraph (3)(B) with respect to each participant for all years ending before January 1, 1983, shall be an amount equal to the product of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount determined under paragraph (3)(B) (as in effect for the year ending in 1982) for the year ending in 1982, multiplied by</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the transition fraction.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Transition fraction</inline>.—</heading>
<chapeau class="inline">The term ‘transition fraction’ means a fraction—</chapeau>
<page identifier="/us/stat/96/507">96 STAT. 507</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">the numerator of which is the lesser of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">$51,875, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">1.4, multiplied by 25 percent of the compensation of the participant for the year ending in 1981, and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">the denominator of which is the lesser of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">$41,500, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">25 percent of the compensation of the participant for the year ending in 1981.”</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Actuarial Adjustments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Actuarial adjustments for early retirement made by reference to age 62 (instead of 55)</inline>.—</heading>
<content class="inline">Subparagraph (C) of section 415(b)(2) (relating to adjustments where benefit begins <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> before age 55) is amended by striking out “<quotedText>55</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>62</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">$75,000 floor on actuarial adjustment where benefit begins before 62</inline>.—</heading>
<chapeau class="inline">Subparagraph (C) of section 415(b)(2) is amended by adding at the end thereof the following new sentence: “The reduction under this subparagraph shall not reduce the limitation of paragraph (1)(A) below—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">if the benefit begins at or after age 55, $75,000, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if the benefit begins before age 55, the amount which is the equivalent of the $75,000 limitation for age 55.”</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Actuarial adjustments where benefit begins after age 65</inline>.—</heading>
<content class="inline">Paragraph (2) of section 415(b) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">ADJUSTMENT TO $90,OOO LIMITATION WHERE BENEFIT BEGINS AFTER AGE 65.—If the retirement income benefit under the plan begins after age 65, the determination as to whether the $90,000 limitation set forth in paragraph (1)(A) has been satisfied shall be made, in accordance with regulations prescribed by the Secretary, by adjusting such benefit so that it is equivalent to such a benefit beginning at age 65.”</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Limitations on actuarial adjustments under section 415(b)(2)</inline>.—</heading>
<content class="inline">Paragraph (2) of section 415(b) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Limitation on certain assumptions</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">For purposes of adjusting any benefit under subparagraph (B) or (C), the interest rate assumption shall not be less than the greater of 5 percent or the rate specified in the plan.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">For purposes of adjusting any benefit under subparagraph (D), the interest rate assumption shall not be greater than the lesser of 5 percent or the rate specified in the plan.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">For purposes of adjusting any benefit under subparagraph (B), (C), or (D), no adjustments under subsection (d)(1) shall be taken into account before the year for which such adjustment first takes effect.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Limitations on Deductibility of ContributionS</inline>.—</heading>
<content class="inline">Section 404 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/293">95 Stat. 293</ref>.</p></sidenote> (relating to contributions of an employer to an employee’s trust , etc.) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Special Rules Relating to Application With Section 415</inline>.—</heading>
<page identifier="/us/stat/96/508">96 STAT. 508</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">No deduction in excess of section 415 limitation</inline>.—</heading>
<chapeau class="inline">In computing the amount of any deduction allowable under paragraph (1), (2), (3), (4), (7), or (10) of subsection (a) for any year—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of a defined benefit plan, there shall not be taken into account any benefits for any year in excess of any limitation on such benefits under section 415 for such<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> year, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of a defined contribution plan, the amount of any contributions otherwise taken into account shall be reduced by any annual additions in excess of the limitation under section 415 for such year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">No advance funding of cost-of-living adjustments</inline>.—</heading>
<content class="inline">For purposes of clause (i), (ii) or (iii) of subsection (a)(1)(A), and in computing the full funding limitation, there shall not be taken into account any adjustments under section 415(d)(1) for any year before the year for which such adjustment first takes effect.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">New plans</inline>.—</heading>
<content class="inline">In the case of any plan which is not in existence on July 1, 1982, the amendments made by this section shall apply to years ending after July 1, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Existing plans</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">In the case of any plan which is in existence on July 1, 1982, the amendments made by this section shall apply to years beginning after December 31, 1982.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Plan requirements</inline>.—</heading>
<content class="inline">A plan shall not be treated as failing to meet the requirements of section 401(a)(16) of the Internal Revenue Code of 1954 for any year beginning before January 1, 1984, merely because such plan provides for benefit or contribution limits which are in excess of the limitations under section 415 of such Code, as amended by this section. The preceding sentence shall not apply to any plan which provides such limits in excess of the limitation under section 415 of such Code before such amendments .</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Amendments related to cost-of-living adjustments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (B), the amendments made by subsection (b) shall apply to adjustments for years beginning after December 31, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Adjustment procedures</inline>.—</heading>
<content class="inline">The amendments made by subsections (b)(1) and (b)(2)(B) shall apply to adjustments for years beginning after December 31, 1985.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Transition rule where the sum of defined contribution and defined benefit plan fractions exceeds 1.0</inline>.—</heading>
<content class="inline">In the case of a plan which satisfied the requirements of section 415 of the Internal Revenue Code of 1954 for the last year beginning before January 1, 1983, the Secretary of the Treasury or his delegate shall prescribe regulations under which an amount is subtracted from the numerator of the defined contribution plan fraction (not exceeding such numerator) so that the sum of the defined benefit plan fraction and the defined contribution plan fraction computed under section 415(e)(1) of the Internal Revenue Code of 1954 (as amended by the Tax Equity and Fiscal<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 506.</p></sidenote> Responsibility Act of 1982) does not exceed 1.0 for such year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Right to higher accrued defined benefit preserved</inline>.—</heading>
<page identifier="/us/stat/96/509">96 STAT. 509</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of an individual who is a participant before January 1, 1983, in a defined benefit plan which is in existence on July 1, 1982, and with respect to which the requirements of section 415 of such Code have been met for all years, if such individual’s current accrued benefit under such plan exceeds the limitation of subsection (b) of section 415 of the Internal Revenue Code of 1954 (as amended by this section), then (in the case of such plan) for purposes of subsections (b) and (e) of such section, the limitation of such subsection (b) with respect to such individual shall be equal to such current accrued benefit.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Current accrued benefit defined</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term “current accrued benefit” means the individual’s accrued benefit (at the close of the last year beginning before January 1, 1983) when expressed as an annual benefit (within the meaning of section 415(b)(2) of such <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> Code as in effect before the amendments made by this Act).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Special rule</inline>.—</heading>
<chapeau class="inline">For purposes of determining the amount of any individual’s current accrued benefit—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">no change in the terms and conditions of the plan after July 1, 1982, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">no cost-of-living adjustment occurring after July 1, 1982,</content>
</subclause>
<continuation class="inline">shall be taken into account.</continuation>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Special rule for collective bargaining agreements</inline>.—</heading>
<chapeau class="inline">In the case of a plan maintained on the date of the enactment of this Act pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers, the amendments made by this section and section 253 (relating to age 70½) shall not apply to years beginning before the earlier of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the date on which the last of the collective bargaining agreements relating to the plan terminates (determined without regard to any extension thereof agreed to after the date of the enactment of this Act), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">January 1, 1986.</content>
</subparagraph>
<continuation class="inline">For purposes of subparagraph (A), any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section and section 253 shall not be treated as a termination of such collective bargaining agreement.</continuation>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="236">SEC. 236. </num>
<heading class="inline">LOANS TREATED AS DISTRIBUTIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 72 (relating to annuities and certain <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/278">95 Stat. 278</ref>.</p></sidenote> proceeds of endowment and life insurance contracts) is amended by redesignating subsection (p) as subsection (q) and by inserting after subsection (o) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="p">“(p) </num>
<heading class="inline"><inline class="smallCaps">Loans Treated as Distributions</inline>.—</heading>
<chapeau class="inline">For purposes of this section —</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Treatment as distributions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Loans</inline>.—</heading>
<content class="inline">If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualified employer plan, such amount shall be treated as having been received by such individual as a distribution under such plan.</content>
</subparagraph>
<page identifier="/us/stat/96/510">96 STAT. 510</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Assignments or pledges</inline>.—</heading>
<content class="inline">If during any taxable year a participant or beneficiary assigns (or agrees to assign) or pledges (or agrees to pledge) any portion of his interest in a qualified employer plan, such portion shall be treated as having been received by such individual as a loan from such plan.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exception for certain loans</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Paragraph (1) shall not apply to any loan to the extent that such loan (when added to the outstanding balance of all other loans from such plan whether made on, before, or after August 13, 1982), does not exceed the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">$50,000, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">½ of the present value of the nonforfeitable accrued benefit of the employee under the plan (but not less than $10,000).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Requirement that loan be repayable within 5 years</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to any loan unless such loan, by its terms, is required to be repaid within 5 years.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Exception for home loans</inline>.—</heading>
<content class="inline">Clause (i) shall not apply to any loan used to acquire, construct, reconstruct, or substantially rehabilitate any dwelling unit which within a reasonable time is to be used (determined at the time the loan is made) as a principal residence of the participant or a member of the family (within the meaning of section 267(c)(4)) of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s267">26 USC 267</ref>.</p></sidenote> participant.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Related employers and related plans</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the rules of subsections (b), (c), and (m) of section 414 shall apply, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">all plans of an employer (determined after the application of such subsections) shall be treated as 1 plan.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Qualified employer plan, etc</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘qualified employer plan’ means any plan which was (or was determined to be) a qualified employer plan (as defined in section 219(e)(3) without regard to subparagraph (D) thereof). For purposes of this subsection, such term includes any government plan (as defined in section 219(e)(4)).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Special rules for loans, etc., from certain contracts</inline>.—</heading>
<content class="inline">For purposes of this subsection, any amount received as a loan under a contract purchased under a qualified employer plan (and any assignment or pledge with respect to such a contract) shall be treated as a loan under such employer plan.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsection (m) of section 72 is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/284">95 Stat. 284</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s72">26 USC 72</ref>.</p></sidenote> paragraphs (4) and (8).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subparagraph (A) of section 72(o)(3) is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/278">95 Stat. 278</ref>.</p></sidenote> out “subsection (m)(4) and (8)” and inserting in lieu thereof “subsection (p)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s72">26 USC 72 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to loans, assignments, and pledges made after August 13,<page identifier="/us/stat/96/511">96 STAT. 511</page> 1982. For purposes of the preceding sentence, the outstanding balance of any loan which is renegotiated, extended, renewed, or revised after such date shall be treated as an amount received as a loan on the date of such renegotiation, extension, renewal, or revision.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Exception for certain loans used to repay outstanding obligations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Any qualified refunding loan shall not be treated as a distribution by reason of the amendments made by this section to the extent such loan is repaid before August 14, 1983.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified refunding loan</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the term “<quotedText>qualified refunding loan</quotedText>” means any loan made after August 13, 1982, and before August 14, 1983, to the extent such loan is used to make a required principal payment.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Required principal payment</inline>.—</heading>
<content class="inline">For purposes of subparagraph (B), the term “required principal payment” means any principal repayment on a loan made under the plan which was outstanding on August 13, 1982, if such repayment is required to be made after August 13, 1982, and before August 14, 1983.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>REPEAL OF SPECIAL LIMITATIONS ON PLANS BENEFITING SELF-EMPLOYED INDIVIDUALS OR OWNER-EMPLOYEES</b></heading>
<section class="firstIndent0 fontsize10">
<num value="237">SEC. 237. </num>
<heading class="inline">REPEAL OF SPECIAL QUALIFICATION REQUIREMENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">Subsection (d) of section 401 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> additional requirements for qualifications of trusts and plans benefiting owner-employees) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out paragraphs (1) through (7), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating paragraphs (9), (10), and (11) as paragraphs (1), (2), and (3), respectively.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Limitations on Amount of Compensation Taken Into Account and on Certain Defined Benefit Plans</inline>.—</heading>
<content class="inline">Paragraphs (17) and (18) of section 401(a) are hereby repealed.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Excise Tax on Excess Contributions for Self-Employed Individuals</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 4972 (relating to tax on excess contributions for <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4972">26 USC 4972</ref>.</p></sidenote> self-employed individuals) is hereby repealed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections for chapter 43 is amended by striking out the item relating to section 4972.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Penalty for Premature Withdrawals Limited to Key Employees in Top-Heavy Plans</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Subparagraph (A) of section 72(m)(5) is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s72">26 USC 72</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>an owner-employee</quotedText>” the first place it appears and inserting in lieu thereof “<quotedText>a key employee</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>while he was an owner-employee</quotedText>” and inserting in lieu thereof “<quotedText>while he was a key employee in a top-heavy plan</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking, out “<quotedText>an owner-employee</quotedText>” in clause (ii) and inserting in lieu thereof “<quotedText>a key employee</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (5) of section 72(m) is amended by adding at the end thereof the following new subparagraph:
<page identifier="/us/stat/96/512">96 STAT. 512</page>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">For purposes of this paragraph, the terms ‘key employee’ and ‘top-heavy plan’ have the same meanings as when used in section 416.”</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (6) of section 72(m) is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/284">95 Stat. 284</ref>.</p></sidenote> “<quotedText>except in applying paragraph (5),</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Paragraph (10) of section 401(a) is amended to read as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Other requirements</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Plans benefiting owner-employees</inline>.—</heading>
<content class="inline">In the case of any plan which provides contributions or benefits for employees some or all of whom are owner-employees (as defined in subsection (c)(3)), a trust forming part of such plan shall constitute a qualified trust under this section only if the requirements of subsection (d) are also met.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Paragraph (2) of section 404(a) is amended—</chapeau>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s404">26 USC 404</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>(8), (11)</quotedText>” and inserting in lieu thereof “<quotedText>(8), (9), (11)</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>section 401(a)(9), (10), (17), and (18), and of section 401(d) (other than paragraph (1))</quotedText>” and inserting in lieu thereof “<quotedText>section 401(a)(10) and of section 401(d)</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Paragraph (2) of section 408(a) (defining individual<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408</ref>.</p></sidenote> retirement account) is amended by striking out “<quotedText>as defined in section 401(d)(1)</quotedText>” and inserting in lieu thereof “<quotedText>as defined in subsection (n)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Section 408 is amended by redesignating the subsection relating to cross references as subsection (o) and by inserting immediately before such subsection the following new subsection:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="n">“(n) </num>
<heading class="inline"><inline class="smallCaps">Bank</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a)(2), the term ‘bank’ means—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any bank (as defined in section 581),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">an insured credit union (within the meaning of section 101(6) of the Federal Credit Union Act), and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1752">12 USC 1752</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">a corporation which, under the laws of the State of its incorporation, is subject to supervision and examination by the Commissioner of Banking or other officer of such State in charge of the administration of the banking laws of such State.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="238">SEC. 238. </num>
<heading class="inline">REPEAL OF SPECIAL LIMITATIONS ON DEDUCTION FOR SELF-EMPLOYED INDIVIDUALS AND SUBCHAPTER S CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Repeal of limit of lower of $15,000 or 15 percent of earned income</inline>.—</heading>
<content class="inline">Subsection (e) of section 404 (relating to special<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s404">26 USC 404</ref>.</p></sidenote> limitations for self-employed individuals) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Contributions Allocable to Life Insurance Protection for Self-Employed Individuals</inline>.—</heading>
<content class="inline">In the case of a self-employed individual described in section 401(c)(1), contributions which are allocable (determined under regulations prescribed by the Secretary) to the purchase of life, accident, health, or other insurance shall not be taken into account under this section.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Limitations on Defined Benefit Plans</inline>.—</heading>
<content class="inline">Subsection (j) of section 401 (relating to defined benefit plans providing<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> benefits for self-employed individuals and shareholder-employees) is hereby repealed.</content>
</subsection>
<page identifier="/us/stat/96/513">96 STAT. 513</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Limitations Applicable to Subchapter S Corporations</inline>.—</heading>
<chapeau class="inline">Section 1379 is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1379">26 USC 1379</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out subsections (a) and (b), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating subsections (c) and (d) as subsections (a) and (b), respectively.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Paragraph (1) of section 401(c)(1) (defining employee) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> amended to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Self-employed individual treated as employee</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘employee’ includes, for any taxable year, an individual who is a self-employed individual for such taxable year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Self-employed individual</inline>.—</heading>
<chapeau class="inline">The term ‘self-employed individual’ means, with respect to any taxable year, an individual who has earned income (as defined in paragraph (2)) for such taxable year. To the extent provided in regulations prescribed by the Secretary, such term also includes, for any taxable year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">an individual who would be a self-employed individual within the meaning of the preceding sentence but for the fact that the trade or business carried on by such individual did not have net profits for the taxable year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">an individual who has been a self-employed individual within the meaning of the preceding sentence for any prior taxable year.”</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subparagraph (A) of section 401(c)(2) (defining earned income) is amended by striking out “<quotedText>and</quotedText>” at the end of clause (iii), by striking out the period at the end of clause (iv) and inserting in lieu thereof “<quotedText>, and</quotedText>”, and by adding at the end thereof the following new clause:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">with regard to the deductions allowed by sections 404 and 405(c) to the taxpayer.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subsection (j) of section 408 is amended to read as follows: <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Increase in Maximum Limitations for Simplified Employee Pensions</inline>.—</heading>
<content class="inline">In the case of any simplified employee pension, subsections (a)(1) and (b)(2) of this section shall be applied by increasing the $2,000 amounts contained therein by the amount of the limitation in effect under section 415(c)(1)(A).”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Paragraph (6) of section 408(k) is hereby repealed.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (1) of section 408(k) is amended by striking out “<quotedText>(5), and (6)</quotedText>” and inserting in lieu thereof “<quotedText>and (5)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subparagraph (C) of section 408(k)(3) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Contributions must bear uniform relationship to total compensation</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), employer contributions to simplified employee pensions shall be considered discriminatory unless contributions thereto bear a uniform relationship to the total compensation (not in excess of the first $200,000) of each employee maintaining a simplified employee pension.”</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Paragraph (5) of section 415(c) (relating to application with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> section 404(e)) is hereby repealed.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/514">96 STAT. 514</page>
<section class="firstIndent0 fontsize10">
<num value="239">SEC. 239. </num>
<heading class="inline">ALLOWANCE OF EXCLUSION OF DEATH BENEFIT FOR SELF-EMPLOYED INDIVIDUALS.</heading>
<content class="indent0 firstIndent1 fontsize10">Paragraph (3) of section 101(b) (relating to self-employed individual <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s101">26 USC 101</ref>.</p></sidenote> not considered as employee) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Treatment of self-employed individuals</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Self-employed individual not considered employee</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (B), the term ‘employee’ does not include a self-employed individual described in section 401(c)(1).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for certain lump sum distributions</inline>.—</heading>
<content class="inline">In the case of any lump sum distribution described in the second sentence of paragraph (2)(B), the term ‘employee’ includes a self-employed individual described in section 401(c)(1).”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="240">SEC. 240. </num>
<heading class="inline">SPECIAL RULES FOR TOP-HEAVY PLANS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subpart B of part I of subchapter D of chapter 1 (relating to special rules) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="416">“SEC. 416. </num>
<heading class="inline">SPECIAL RULES FOR TOP-HEAVY PLANS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s416">26 USC 416</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">A trust shall not constitute a qualified trust under section 401(a) for any plan year if the plan of which it is a part is a top-heavy plan for such plan year unless such plan meets—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the vesting requirements of subsection (b),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the minimum benefit requirements of subsection (c), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the limitation on compensation requirement of subsection (d).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Vesting Requirements</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A plan satisfies the requirements of this subsection if it satisfies the requirements of either of the following subparagraphs:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">3-year vesting</inline>.—</heading>
<content class="inline">A plan satisfies the requirements of this subparagraph if an employee who has completed at least 3 years of service with the employer or employers maintaining the plan has a nonforfeitable right to 100 percent of his accrued benefit derived from employer contributions.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">6-year graded vesting</inline>.—</heading>
<content class="inline">A plan Satisfies the requirements of this subparagraph if an employee has a nonforfeitable right to a percentage of his accrued benefit derived from employer contributions determined under the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; vertical-align:bottom; font-size:8pt">“Years of service</th>
<th style="text-align:right; font-weight:bold; vertical-align:bottom; font-size:8pt">The nonforfeitable percentage is:</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; vertical-align:top" leaders="yes">2</td>
<td style="text-align:right; vertical-align:top">20</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:top" leaders="yes">3</td>
<td style="text-align:right; vertical-align:top">40</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:top" leaders="yes">4</td>
<td style="text-align:right; vertical-align:top">60</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:top" leaders="yes">5</td>
<td style="text-align:right; vertical-align:top">80</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:top" leaders="yes">6 or more</td>
<td style="text-align:right; vertical-align:top">100</td>
</tr>
</tbody>
</table>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Certain rules made applicable</inline>.—</heading>
<content class="inline">Except to the extent inconsistent with the provisions of this subsection, the rules of section 411 shall apply for purposes of this subsection.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Plan Must Provide Minimum Benefits</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Defined benefit plans</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A defined benefit plan meets the requirements of this subsection if the accrued benefit<page identifier="/us/stat/96/515">96 STAT. 515</page> derived from employer contributions of each participant who is a non-key employee, when expressed as an annual retirement benefit, is not less than the applicable percentage of the participant’s average compensation for years in the testing period.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), the term ‘applicable percentage’ means the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">2 percent multiplied by the number of years of service with the employer, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">20 percent.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Years of service</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in clause (ii), years of service shall be determined under the rules of paragraphs (4), (5), and (6) of section 411(a). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s411">26 USC 411</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Exception for years during which plan was not top-heavy</inline>.—</heading>
<chapeau class="inline">A year of service with the employer shall not be taken into account under this paragraph if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the plan was not a top-heavy plan for any plan year ending during such year of service, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such year of service was completed in a plan year beginning before January 1, 1984.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Average compensation for high 5 years</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A participant’s testing period shall be the period of consecutive years (not exceeding 5) during which the participant had the greatest aggregate compensation from the employer.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Year must be included in year of service</inline>.—</heading>
<content class="inline">The years taken into account under clause (i) shall be properly adjusted for years not included in a year of service.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Certain years not taken into account</inline>.—</heading>
<chapeau class="inline">Except to the extent provided in the plan, a year shall not be taken into account under clause (i) if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">such year ends in a plan year beginning before January 1, 1984, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such year begins after the close of the last year in which the plan was a top-heavy plan.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Annual retirement benefit</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘annual retirement benefit’ means a benefit payable annually in the form of a single life annuity (with no ancillary benefits) beginning at the normal retirement age under the plan.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Defined contribution plans</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A defined contribution plan meets the requirements of the subsection if the employer contribution for the year for each participant who is a non-key employee is not less than 3 percent of such participant’s compensation (within the meaning of section 415).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline">Special rule where maximum contribution less than 3 percent.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The percentage referred to in subparagraph (A) for any year shall not exceed the percentage at which contributions are made (or required to be made) under the plan for the year for the key<page identifier="/us/stat/96/516">96 STAT. 516</page> employee for whom such percentage is the highest for the year.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Determination of percentage</inline>.—</heading>
<content class="inline">The determination referred to in clause (i) shall be determined for each key employee by dividing the contributions for such employee by so much of his total compensation for the year as does not exceed $200,000.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Treatment of aggregation groups</inline>.—</heading>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">For purposes of this subparagraph, all defined contribution plans required to be included in an aggregation group under subsection (g)(2)(A)(i) shall be treated as one plan.</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">This subparagraph shall not apply to any plan required to be included in an aggregation group if such plan enables a defined benefit plan required to be included in such group to meet the requirements of section 401(a)(4) or 410.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401/410">26 USC 401, 410</ref>.</p></sidenote></content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Certain amounts not taken into account</inline>.—</heading>
<content class="inline">For purposes of this paragraph, any employer contribution attributable to a salary reduction or similar arrangement shall not be taken into account.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline">Not More Than $200,000 in Annual Compensation Taken Into Account.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A plan meets the requirements of this subsection if the annual compensation of each employee taken into account under the plan does not exceed the first $200,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Cost-of-living adjustments</inline>.—</heading>
<content class="inline">The Secretary shall annually adjust the $200,000 amount contained in paragraph (1) of this subsection and in clause (ii) of subsection (c)(2)(B) in the same manner as he adjusts the dollar amount contained in section 415(c)(1)(A).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Plan Must Meet Requirements Without Taking Into Account Social Security and Similar Contributions and Benefits</inline>.—</heading>
<content class="inline">A top-heavy plan shall not be treated as meeting the requirement of subsection (b) or (c) unless such plan meets such requirement without taking into account contributions or benefits under chapter 2 (relating to tax on self-employment income), chapter <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1401">26 USC 1401 <i>et seq.</i></ref></p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3101">26 USC 3101 <i>et. seq</i></ref>.</p></sidenote> 21 (relating to Federal Insurance Contributions Act), title II of Social Security Act, or any other Federal or State law.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Coordination Where Employer Has 2 or More Plans</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401">42 USC 401</ref>.</p></sidenote> appropriate to carry out the purposes of this section where the employer has 2 or more plans including (but not limited to) regulations to prevent inappropriate omissions or require duplication of minimum benefits or contributions.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Top-Heavy Plan Defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Plans not required to be aggregated</inline>.—</heading>
<chapeau class="inline">Except as provided in subparagraph (B), the term ‘top-heavy plan’ means, with respect to any plan year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any defined benefit plan if, as of the determination date, the present value of the cumulative accrued benefits under the plan for key employees exceeds 60 percent of the present value of the cumulative accrued benefits under the plan for all employees, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any defined contribution plan if, as of the determination date, the aggregate of the accounts of key<page identifier="/us/stat/96/517">96 STAT. 517</page> employees under the plan exceeds 60 percent of the aggregate of the accounts of all employees under such plan.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Aggregated plans</inline>.—</heading>
<content class="inline">Each plan of an employer required to be included in an aggregation group shall be treated as a top-heavy plan if such group is a top-heavy group.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Aggregation</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Aggregation group</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Required aggregation</inline>.—</heading>
<chapeau class="inline">The term ‘aggregation group’ means—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">each plan of the employer in which a key employee is a participant, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">each other plan of the employer which enables any plan described in subclause (I) to meet the requirements of section 401(a)(4) or 410. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401/410">26 USC 401, 410</ref>.</p></sidenote></content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Permissive aggregation</inline>.—</heading>
<content class="inline">The employer may treat any plan not required to be included in an aggregation group under clause (i) as being part of such group if such group would continue to meet the requirements of sections 401(a)(4) and 410 with such plan being taken into account.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Top-heavy group</inline>.—</heading>
<chapeau class="inline">The term ‘top-heavy group’ means any aggregation group if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">the sum (as of the determination date) of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the present value of the cumulative accrued benefits for key employees under all defined benefit plans included in such group, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the aggregate of the accounts of key employees under all defined contribution plans included in such group,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">exceeds 60 percent of a similar sum determined for all employees.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Distributions during last 5 years taken into account</inline>.—</heading>
<chapeau class="inline">For purposes of determining—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the present value of the cumulative accrued benefit for any employee, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount of the account of any employee, such present value or amount shall be increased by the aggregate distributions made with respect to such employee under the plan during the 5-year period ending on the determination date.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Other special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Rollover contributions to plan not taken into account</inline>.—</heading>
<content class="inline">Except to the extent provided in regulations, any rollover contribution (or similar transfer) initiated by the employee and made after December 31, 1983, to a plan shall not be taken into account with respect to the transferee plan for purposes of determining whether such plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Benefits not taken into account if employee ceases to be key employee</inline>.—</heading>
<content class="inline">If any individual is a non-key employee with respect to any plan for any plan year, but such individual was a key employee with respect to such plan for any prior plan year, any accrued benefit for such<page identifier="/us/stat/96/518">96 STAT. 518</page> employee (and the account of such employee) shall not be taken into account.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Determination date</inline>.—</heading>
<chapeau class="inline">The term ‘determination date’ means, with respect to any plan year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the last day of the preceding plan year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of the first plan year of any plan, the last day of such plan year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Years</inline>.—</heading>
<content class="inline">To the extent provided in regulations, this section shall be applied on the basis of any year specified in such regulations in lieu of plan years.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Adjustments in Section 415 Limits for Top-Heavy Plans</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of any top-heavy plan, paragraphs (2)(B) and (3)(B) of section 415(e) shall be applied by<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 506.</p></sidenote> substituting ‘1.0’ for ‘1.25’.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exception where benefits for key employees do not exceed 90 percent of total benefits and additional contributions are made for non-key employees</inline>.—</heading>
<chapeau class="inline">Paragraph (1) shall not apply with respect to any top-heavy plan if the requirements of subparagraphs (A) and (B) of this paragraph are met with respect to such plan.</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Minimum benefit requirements</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The requirements of this subparagraph are met with respect to any top-heavy plan if such plan (and any plan required to be included in an aggregation group with such plan) meets the requirements of subsection (c) as modified by clause (ii).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Modifications</inline>.—</heading>
<chapeau class="inline">For purposes of clause (i)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">paragraph (1)(B) of subsection (c) shall be applied by substituting ‘3 percent’ for ‘2 percent’, and by increasing (but not by more than 10 percentage points) 20 percent by 1 percentage point for each year for which such plan was taken into account under this subsection, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">paragraph (2)(A) shall be applied by substituting ‘4 percent’ for ‘3 percent’.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Benefits for key employees cannot exceed 90 percent of total benefits</inline>.—</heading>
<content class="inline">A plan meets the requirements of this subparagraph if such plan would not be a top heavy plan if ‘90 percent’ were substituted for ‘60 percent’ each place it appears in paragraphs (1)(A) and (2)(B) of subsection (g).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Transition rule</inline>.—</heading>
<chapeau class="inline">If, but for this paragraph, paragraph (1) would begin to apply with respect to any top-heavy plan, the application of paragraph (1) shall be suspended with respect to any individual so long as there are no—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">employer contributions, forfeitures, or voluntary nondeductible contributions allocated to such individual, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">accruals for such individual under the defined benefit plan.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Coordination with transitional rule under section 415</inline>.—</heading>
<content class="inline">In the case of any top-heavy plan to which paragraph (1) applies, section 415(e)(6)(B)(i) shall be applied by substituting ‘$41,500’ for ‘$51,875’.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Key employee</inline>.—</heading>
<page identifier="/us/stat/96/519">96 STAT. 519</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘key employee’ means any participant in an employer plan who, at any time during the plan year or any of the 4 preceding plan years, is—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">an officer of the employer,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">1 of the 10 employees owning (or considered as owning within the meaning of section 318) the largest <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s318">26 USC 318</ref>.</p></sidenote> interests in the employer,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">a 5-percent owner of the employer, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">a 1-percent owner of the employer having an annual compensation from the employer of more than $150,000.</content>
</clause>
<continuation class="inline">For purposes of clause (i), no more than 50 employees (or, if lesser, the greater of 3 or 10 percent of the employees) shall be treated as officers.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Percentage owners</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">5-percent owner</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, the term ‘5-percent owner’ means—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">if the employer is a corporation, any person who owns (or is considered as owning within the meaning of section 318) more than 5 percent of the outstanding stock of the corporation or stock possessing more than 5 percent of the total combined voting power of all stock of the corporation, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">if the employer is not a corporation, any person who owns more than 5 percent of the capital or profits interest in the employer.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">1-percent owner</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘1-percent owner’ means any person who would be described in clause (i) if ‘1 percent’ were substituted for ‘5 percent’ each place it appears in clause (i).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Constructive ownership rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph and subparagraph (A)(ii)((II)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">subparagraph (C) of section 318(a)(2) shall be applied by substituting ‘5 percent’ for ‘50 percent’, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">in the case of any employer which is not a corporation, ownership in such employer shall be determined in accordance with regulations prescribed by the Secretary which shall be based on principles similar to the principles of section 318 (as modified by subclause (I)).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Aggregation rules do not apply for purposes of determining 5-percent or 1-percent owners</inline>.—</heading>
<content class="inline">The rules of subsections (b), (c), and (m) of section 414 shall not apply for purposes of determining ownership in the employer.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Non-key employee</inline>.—</heading>
<content class="inline">The term ‘non-key employee’ means any employee who is not a key employee.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Self-employed individuals</inline>.—</heading>
<chapeau class="inline">In the case of a self-employed individual described in section 401(c)(1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such individual shall be treated as an employee, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such individual’s earned income (within the meaning of section 401(c)(2)) shall be treated as compensation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Treatment of employees covered by collective bargaining agreements</inline>.—</heading>
<content class="inline">The requirements of subsections (b), (c), and (d) shall not apply with respect to any employee included in a unit of employees covered by an agreement which the Secre-<page identifier="/us/stat/96/520">96 STAT. 520</page>tary of Labor finds to be a collective bargaining agreement between employee representatives and 1 or more employers if there is evidence that retirement benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Treatment of beneficiaries</inline>.—</heading>
<content class="inline">The terms ‘employee’ and ‘key employee’ include their beneficiaries.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Treatment of simplified employee pensions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Treatment as defined contribution plans</inline>.—</heading>
<content class="inline">A simplified employee pension shall be treated as a defined contribution plan.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Election to have determinations based on employer contributions</inline>.—</heading>
<content class="inline">In the case of a simplified employee pension, at the election of the employer, paragraphs (1)(A)(ii) and (2)(B) of subsection (g) shall be applied by taking into account aggregate employer contributions in lieu of the aggregate of the accounts of employees.”</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Qualification Requirements</inline>.—</heading>
<content class="inline">Paragraph (10) of section 401(a) (relating to other requirements) is amended by adding at the<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 512. </p></sidenote> end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Top-heavy plans</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of any top-heavy plan, a trust forming part of such plan shall constitute a qualified trust under this section only if the requirements of section 416 are met.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Plans which may become top-heavy</inline>.—</heading>
<chapeau class="inline">Except to the extent provided in regulations, a trust forming part of a plan (whether or not a top-heavy plan) shall constitute a qualified trust under this section only if such plan contains provisions—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">which will take effect if such plan becomes a top-heavy plan, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">which meet the requirements of section 416.”</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsections (b) and (c) of section 414 (relating to employees<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s414">26 USC 414</ref>.</p></sidenote> of controlled groups) are each amended by striking out “<quotedText>and 415</quotedText>” and inserting in lieu thereof “<quotedText>415, and 416</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (4) of section 414(m) (relating to employees of an affiliated service group) is amended by striking out “<quotedText>and 415</quotedText>” in subparagraph (B), and inserting in lieu there of “<quotedText>415, and 416</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subpart B of part I of subchapter D of chapter 1 is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 416. </designator><label>Special rules for top-heavy plans.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="241">SEC. 241. </num>
<heading class="inline">EFFECTIVE DATES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s416">26 USC 416 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">Except as provided in subsection (b), the amendments made by this part shall apply to years beginning after December 31, 1983.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Allowance of exclusion of death benefit for self-employed individuals</inline>.—</heading>
<content class="inline">The amendment made by section 239 shall apply with respect to decedents dying after December 31, 1983.</content>
</subsection>
</section>
</part>
<page identifier="/us/stat/96/521">96 STAT. 521</page>
<part>
<num value="III"><b>PART III—</b></num>
<heading class="inline"><b>OTHER REQUIREMENTS</b></heading>
<section class="firstIndent0 fontsize10">
<num value="242">SEC. 242. </num>
<heading class="inline">REQUIRED DISTRIBUTIONS FOR QUALIFIED PLANS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (9) of section 401(a) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> requirements for qualification) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<heading class="inline"><inline class="smallCaps">Required distributions</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Before death</inline>.—</heading>
<chapeau class="inline">A trust forming part of a plan shall not constitute a qualified trust under this section unless the plan provides that the entire interest of each employee—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">either will be distributed to him not later than his taxable year in which he attains age 70½ or, in the case of an employee other than a key employee who is a participant in a top-heavy plan, in which he retires, whichever is the later, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">will be distributed, commencing not later than such taxable year—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">in accordance with regulations prescribed by the Secretary, over the life of such employee or over the lives of such employee and his spouse, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">in accordance with such regulations, over a period not extending beyond the life expectancy of such employee or the life expectancy of such employee and his spouse.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">After death</inline>.—</heading>
<chapeau class="inline">A trust forming part of a plan shall not constitute a qualified trust under this section unless the plan provides that if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">an employee dies before his entire interest has been distributed to him, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">distribution has been commenced in accordance with subparagraph (A)(ii) to his surviving spouse and such surviving spouse dies before his entire interest has been distributed to such surviving spouse,</content>
</clause>
<continuation class="inline">his entire interest (or the remaining part of such interest if distribution thereof has commenced) will be distributed within 5 years after his death (or the death of his surviving spouse). The preceding sentence shall not apply if the distribution of the interest of the employee has commenced and such distribution is for a term certain over a period permitted under subparagraph (A)(ii)(II).”</continuation>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) shall apply to plan years beginning after December 31, 1983.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Transition rule</inline>.—</heading>
<chapeau class="inline">A trust forming part of a plan shall not be disqualified under paragraph (9) of section 401(a) of the Internal Revenue Code of 1954, as amended by subsection (a), by reason of distributions under a designation (before January 1, 1984) by any employee of a method of distribution—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">which does not meet the requirements of such paragraph (9), but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">which would not have disqualified such trust under paragraph (9) of section 401(a) of such Code as in effect before the amendment made by subsection (a).</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="243">SEC. 243. </num>
<heading class="inline">REQUIRED DISTRIBUTIONS IN CASE OF INDIVIDUAL RETIREMENT PLANS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Required Distributions After Death</inline>.—</heading>
<page identifier="/us/stat/96/522">96 STAT. 522</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Individual retirement accounts</inline>.—</heading>
<content class="inline">Paragraph (7) of section 408(a) (defining individual retirement account) is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408</ref>.</p></sidenote> to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">an individual for whose benefit the trust is maintained dies before his entire interest has been distributed to him, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">distribution has been commenced as provided in paragraph (6) to his surviving spouse and such surviving spouse dies before the entire interest has been distributed to such spouse,</content>
</subparagraph>
<continuation class="inline">the entire interest (or the remaining part of such interest if distribution thereof has commenced) will be distributed within 5 years after his death (or the death of the surviving spouse). The preceding sentence shall not apply if distributions over a term certain commenced before the death of the individual for whose benefit the trust was maintained and the term certain is for a period permitted under paragraph (6).”</continuation>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Individual retirement annuities</inline>.—</heading>
<content class="inline">Paragraph (4) of section 408(b) (defining individual retirement annuity) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the owner dies before his entire interest has been distributed to him, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">distribution has been commenced as provided in paragraph (3) to his surviving spouse and such surviving spouse dies before the entire interest has been distributed to such spouse,</content>
</subparagraph>
<continuation class="inline">the entire interest (or the remaining part of such interest if distribution thereof has commenced) will be distributed within 5 years after his death (or the death of his surviving spouse). The preceding sentence shall not apply if distributions over a term certain commenced before the death of the owner and the term certain is for a period permitted under paragraph (3).”</continuation>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Treatment of Inherited Individual Retirement Plans</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Denial of rollover treatment</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (3) of section 408(d) (defining rollover contributions) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Denial of rollover treatment for inherited accounts, etc</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of an inherited individual retirement account or individual retirement annuity—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">this paragraph shall not apply to any amount received by an individual from such an account or annuity (and no amount transferred from such account or annuity to another individual retirement account or annuity shall be excluded from gross income by reason of such transfer), and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such inherited account or annuity shall not be treated as an individual retirement account or annuity for purposes of determining whether any other amount is a rollover contribution.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Inherited individual retirement account or annuity</inline>.—</heading>
<chapeau class="inline">An individual retirement account or indi-<page identifier="/us/stat/96/523">96 STAT. 523</page>vidual retirement annuity shall be treated as inherited if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the individual for whose benefit the account or annuity is maintained acquired such account by reason of the death of another individual, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such individual was not the surviving spouse of such other individual.”</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (C) of section 409(b)(3) (relating to roll-over <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s409">26 USC 409</ref>.</p></sidenote> into an individual retirement account or annuity or a qualified plan) is amended by adding at the end thereof the following new sentence: “<quotedText>This subparagraph shall not apply to any retirement bond if such bond is acquired by the owner by reason of the death of another individual and the owner was not the surviving spouse of such other individual.</quotedText>”</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Denial of deduction for contributions to inherited individual retirement accounts or annuities</inline>.—</heading>
<content class="inline">Subsection (d) of section 219 (relating to other limitations and restrictions) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/274">95 Stat. 274</ref>.</p></sidenote> is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Denial of deduction for amount contributed to inherited annuities or accounts</inline>.—</heading>
<content class="inline">No deduction shall be allowed under this section with respect to any amount paid to an inherited individual retirement account or individual retirement annuity (within the meaning of section 408(d)(3)(C)(ii)).”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (a).—</heading>
<content class="inline">The amendments made by subsection (a) shall apply in the case of individuals dying after December 31, 1983.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (b).—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 1983.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="244">SEC. 244. </num>
<heading class="inline">LIMITATION ON EXCLUSION FOR GROUP-TERM LIFE INSURANCE PURCHASED FOR EMPLOYEES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 79 (relating to group-term life insurance <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s79">26 USC 79</ref>.</p></sidenote> purchased for employees) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Nondiscrimination Requirements</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of a discriminatory group-term life insurance plan, paragraph (1) of subsection (a) shall not apply with respect to any key employee.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Discriminatory group-term life insurance plan</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘discriminatory group-term life insurance plan’ means any plan of an employer for providing group-term life insurance unless—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the plan does not discriminate in favor of key employees as to eligibility to participate, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the type and amount of benefits available under the plan do not discriminate in favor of participants who are key employees.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Nondiscriminatory eligibility classification</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A plan does not meet requirements of subparagraph (A) of paragraph (2) unless—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such plan benefits 70 percent or more of all employees of the employer,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">at least 85 percent of all employees who are participants under the plan are not key employees,</content>
</clause>
<page identifier="/us/stat/96/524">96 STAT. 524</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">such plan benefits such employees as qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of key employees, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">in the case of a plan which is part of a cafeteria plan, the requirements of section 125 are met.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of certain employees</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), there may be excluded from consideration—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">employees who have not completed 3 years of service;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">part-time or seasonal employees;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">employees not included in the plan who are included in a unit of employees covered by an agreement between employee representatives and one or more employers which the Secretary finds to be a collective bargaining agreement, if the benefits provided under the plan were the subject of good faith bargaining between such employee representatives and such employer or employers; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States (within the meaning of section 861(a)(3)).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Nondiscriminatory benefits</inline>.—</heading>
<content class="inline">A plan does not meet the requirements of paragraph (2)(B) unless all benefits available to participants who are key employees are available to all other participants.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Special rule</inline>.—</heading>
<content class="inline">A plan shall not fail to meet the requirements of paragraph (2)(B) merely because the amount of life insurance on behalf of the employees under the plan bears a uniform relationship to the total compensation or the basic or regular rate of compensation of such employees.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Key employee defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘key employee’ has the meaning given to such term by paragraph (1) of section 416(i), except that<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 514.</p></sidenote> subparagraph (A)(iv) of such paragraph shall be applied by not taking into account employees described in paragraph (3)(B) who are not participants in the plan.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Certain controlled groups, etc</inline>.—</heading>
<content class="inline">All employees who are treated as employed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s79">26 USC 79 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="245">SEC. 245. </num>
<heading class="inline">LIMITATION ON ESTATE TAX EXCLUSIONS UNDER SECTION 2039.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 2039 (relating to annuities) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s2039">26 USC 2039</ref>.</p></sidenote> amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<content class="inline">$100,000 LIMITATION ON EXCLUSIONS UNDER SUBSECTIONS (C) AND (e).—The aggregate amount excluded from the gross estate of any decedent under subsections (c) and (e) of this section shall not exceed $100,000.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<content class="inline">Subsections (c) and (e) of section 2039 are each amended by striking out “<quotedText>Notwithstanding the provi-<page identifier="/us/stat/96/525">96 STAT. 525</page>sions of this section</quotedText>” and inserting in lieu thereof “<quotedText>Subject to the limitation of subsection (g), notwithstanding any other provision of this section</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s2039">26 USC 2039 note</ref>.</p></sidenote> apply to the estates of decedents dying after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="246">SEC. 246. </num>
<heading class="inline">ORGANIZATIONS PERFORMING MANAGEMENT FUNCTIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subsection (m) of section 414 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s414">26 USC 414</ref>.</p></sidenote> employees of an affiliated service group) is amended by redesignating paragraphs (5) and (6) as paragraphs (6) and (7), respectively, and by inserting after paragraph (4) the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Certain organizations performing management functions</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘affiliated service group’ also includes a group consisting of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">an organization the principal business of which is performing, on a regular and continuing basis, management functions for 1 organization (or for 1 organization and other organizations related to such 1 organization), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the organization (and related organizations) for which such functions are so performed by the organization described in subparagraph (A).</content>
</subparagraph>
<continuation class="inline">For purposes of this paragraph, the term ‘related organizations’ has the same meaning as the term ‘related persons’ when used in section 103(b)(6)(C).”</continuation>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s414">26 USC 414 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="247">SEC. 247. </num>
<heading class="inline">EXISTING PERSONAL SERVICE CORPORATIONS MAY LIQUIDATE UNDER SECTION 333 DURING 1983 OR 1984.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">In the case of a complete liquidation of a personal<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s333">26 USC 333 note</ref>.</p></sidenote> service corporation (within the meaning of section 535(c)(2)(B) of the Internal Revenue Code of 1954) during 1983 or 1984, the following rules shall apply with respect to any shareholder other than a corporation:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The determination of whether section 333 of such Code applies shall be made without regard to whether the corporation is a collapsible corporation to which section 341(a) of such Code applies.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">No gain or loss shall be recognized by the liquidating corporation on the distribution of any unrealized receivable in such liquidation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Except as provided in subparagraph (C), any disposition by a shareholder of any unrealized receivable received in the liquidation shall be treated as a sale at fair market value of such receivable and any gain or loss shall be treated as ordinary gain or loss.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">For purposes of subparagraph (A), the term “disposition” includes—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">failing to hold the property in the trade or business which generated the receivables, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">failing to hold a continuing interest in such trade or business.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">For purposes of subparagraph (A), the term “disposition” does not include transmission at death to the estate of the decedent or transfer to a person pursuant to the right of such person to receive such property by reason of the death of the<page identifier="/us/stat/96/526">96 STAT. 526</page> decedent or by bequest, devise, or inheritance from the decedent.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Unrealized receivables distributed in the liquidation shall be treated as having a zero basis.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">For purposes of computing earnings and profits, the liquidating corporation shall not treat unrealized receivables distributed in the liquidation as an item of income.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Unrealized Receivables Defined</inline>.—</heading>
<content class="inline">For purposes of this section, the term “<quotedText>unrealized receivables</quotedText>” has the meaning given such term by the first sentence of section 751(c) of such Code.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="248">SEC. 248. </num>
<heading class="inline">EMPLOYEE LEASING.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 414 (relating to definitions and special <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s414">26 USC 414</ref>.</p></sidenote> rules) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="n">“(n) </num>
<heading class="inline"><inline class="smallCaps">Employee Leasing</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of the pension requirements listed in paragraph (3), except to the extent otherwise provided in regulations, with respect to any person (hereinafter in this subsection referred to as the ‘recipient’) for whom a leased employee performs services—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the leased employee shall be treated as an employee of the recipient, but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">contributions or benefits provided by the leasing organization which are attributable to services performed for the recipient shall be treated as provided by the recipient.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Leased employee</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1), the term ‘leased employee’ means any person who provides services to the recipient if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such services are provided pursuant to an agreement between the recipient and any other person (in this subsection referred to as the ‘leasing organization’),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such person has performed such services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">such services are of a type historically performed, in the business field of the recipient, by employees.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Pension requirements</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the pension requirements listed in this paragraph are—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">paragraphs (3), (4), (7), and (16) of section 401(a), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">sections 408(k), 410, 411, 415, and 416.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 514.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Time when leased employee is first considered as employee</inline>.—</heading>
<content class="inline">In the case of any leased employee, paragraph (1) shall apply only for purposes of determining whether the pension requirements listed in paragraph (3) are met for periods after the close of the 1-year period referred to in paragraph (2); except that years of service for the recipient shall be determined by taking into account the entire period for which the leased employee performed services for the recipient (or related persons).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Safe harbor</inline>.—</heading>
<chapeau class="inline">This subsection shall not apply to any leased employee if such employee is covered by a plan which is maintained by the leasing organization if, with respect to such employee, such plan—</chapeau>
<page identifier="/us/stat/96/527">96 STAT. 527</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is a money purchase pension plan with a nonintegrated employer contribution rate of at least 7½ percent, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">provides for immediate participation and for full and immediate vesting.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Related persons</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘related persons’ has the same meaning as when used in section 103(b)(6)(C).”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s414">26 USC 414 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="249">SEC. 249. </num>
<heading class="inline">NONDISCRIMINATORY COORDINATION OF DEFINED CONTRIBUTION PLANS WITH OASDI.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 401 (relating to qualified pension, profit-sharing, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> stock bonus plans, etc.) is amended by redesignating subsection (1) as subsection (o), and by inserting after subsection (k) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="l">“(l) </num>
<heading class="inline">NONDISCRIMINATORY COORDINATION OF DEFINED CONTRIBUTION PLANS WITH OASDI.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Notwithstanding subsection (a)(5), the coordination of a defined contribution plan with OASDI meets the requirements of subsection (a)(4) only if the total contributions with respect to each participant , when increased by the OASDI contributions, bear a uniform relationship—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to the total compensation of such employee, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to the basic or regular rate of compensation of such employee.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">OASDI contributions</inline>.—</heading>
<chapeau class="inline">The term ‘OASDI contributions’ means the product of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">so much of the remuneration paid by the employer to the employee during the plan year as—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">constitutes wages (within the meaning of section 3121(a) without regard to paragraph (1) thereof), and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">does not exceed the contribution and benefit base applicable under OASDI at the beginning of the plan year, multiplied by</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the rate of tax applicable under section 3111(a) (relating to employer’s OASDI tax) at the beginning of the plan year.</content>
</clause>
<continuation class="inline">In the case of an individual who is an employee within the meaning of subsection (c)(1), the preceding sentence shall be applied by taking into account his earned income (as defined in subsection (c)(2)).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">OASDI</inline>.—</heading>
<content class="inline">The term ‘OASDI’ means the system of old-age, survivors, and disability insurance established under title II of the Social Security Act and the Federal Insurance Contributions Act.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Remuneration</inline>.—</heading>
<chapeau class="inline">The term ‘remuneration’ means—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">total compensation, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">basic or regular rate of compensation,</content>
</clause>
<continuation class="inline">whichever is used in determining contributions or benefits under the plan.</continuation>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Determination of compensation, etc., of self-employed individuals</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, in the case of an<page identifier="/us/stat/96/528">96 STAT. 528</page> individual who is an employee within the meaning of subsection (c)(1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">his total compensation shall include his earned income (as defined in subsection (c)(2)), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">his basic or regular rate of compensation shall be determined (under regulations prescribed by the Secretary) with respect to that portion of his earned income which bears the same ratio to his earned income as the basic or regular compensation of the employees under the plan (other than employees within the meaning of subsection (c)(1)) bears to the total compensation of such employees.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401 note</ref>.</p></sidenote> apply to plan years beginning after December 31, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="250">SEC. 250. </num>
<heading class="inline">AUTHORITY OF SECRETARY TO ALLOCATE INCOME AND DEDUCTIONS IN THE CASE OF CERTAIN CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Part IX of subchapter B of chapter 1 (relating to items not deductible) is amended by adding after section 269 the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="269A">“SEC. 269A. </num>
<heading class="inline">PERSONAL SERVICE CORPORATIONS FORMED OR AVAILED OF TO AVOID OR EVADE INCOME TAX.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s269A">26 USC 269A</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">substantially all of the services of a personal service corporation are performed for (or on behalf of) 1 other corporation, partnership, or other entity, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the principal purpose for forming, or availing of, such personal service corporation is the avoidance or evasion of Federal income tax by reducing the income of, or securing the benefit of any expense, deduction, credit, exclusion, or other allowance for, any employee-owner which would not otherwise be available,</content>
</paragraph>
<continuation class="inline">then the Secretary may allocate all income, deductions, credits, exclusions, and other allowances between such personal service corporation and its employee-owners, if such allocation is necessary to prevent avoidance or evasion of Federal income tax or clearly to reflect the income of the personal service corporation or any of its employee-owners.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Personal service corporation</inline>.—</heading>
<content class="inline">The term ‘personal service corporation’ means a corporation the principal activity of which is the performance of personal services and such services are substantially performed by employee-owners.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Employee-owner</inline>.—</heading>
<content class="inline">The term ‘employee-owner’ means any employee who owns, on any day during the taxable year, more than 10 percent of the outstanding stock of the personal service corporation. For purposes of the preceding sentence, section 318 shall apply, except that ‘5 percent’ shall be substituted for ‘50 percent’ in section 318(a)(2)(C).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Related persons</inline>.—</heading>
<content class="inline">All related persons (within the meaning of section 103(b)(6)(C)) shall be treated as 1 entity.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for part IX of subchapter 1 is amended by inserting after the item relating to section 269 the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 269A. </designator><label>Personal service corporations formed or availed of to avoid or evade income tax.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/529">96 STAT. 529</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s269A">26 USC 269A note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1982.</content>
</subsection>
</section>
</part>
<part>
<num value="IV"><b>PART IV—</b></num>
<heading class="inline"><b>MISCELLANEOUS</b></heading>
<section class="firstIndent0 fontsize10">
<num value="251">SEC. 251. </num>
<heading class="inline">CHURCH PLANS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Exclusion Allowance</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Election to have section 415 rules apply</inline>.—</heading>
<content class="inline">Subparagraph (B) of section 403(b)(2) (relating to exclusion allowance) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s403">26 USC 403</ref>.</p></sidenote> amended by striking out “<quotedText>(under section 415)</quotedText>” and inserting in lieu thereof “<quotedText>(under section 415 without regard to section 415(c)(8))</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Years of service</inline>.—</heading>
<content class="inline">Section 403(b)(2) is amended by adding at the end thereof the following new subparagraphs:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Number of years of service for duly ordained, commissioned, or licensed ministers or lay employees</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection and section 415(c)(4)(A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">all years of service by—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a duly ordained, commissioned, or licensed minister of a church, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">a lay person,</content>
</subclause>
<continuation class="inline">as an employee of a church, a convention or association of churches, including an organization described in section 414(e)(3)(B)(ii), shall be considered as years of service for 1 employer, and</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">all amounts contributed for annuity contracts by each such church (or convention or association of churches) or such organization during such years for such minister or lay person shall be considered to have been contributed by 1 employer.</content>
</clause>
<continuation class="inline">For purposes of the preceding sentence, the terms ‘church’ and ‘convention or association of churches’ have the same meaning as when used in section 414(e).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Alternative exclusion allowance</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any individual described in subparagraph (C), the amount determined under subparagraph (A) shall not be less than the lesser of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">$3,000, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the includible compensation of such individual,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Subparagraph not to apply to individuals with adjusted gross income over $17,000</inline>.—</heading>
<content class="inline">This Subparagraph shall not apply with respect to any taxable year to any individual whose adjusted gross income for such taxable year (determined separately and without regard to any community property laws) exceeds $17,000.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Special rule for foreign missionaries</inline>.—</heading>
<content class="inline">In the case of an individual described in subparagraph (C)(i) performing services outside the United States, there shall be included as includible compensation for any year under clause (i)(II) any amount contributed during such year by a church (or convention or association of churches) for an annuity contract with respect to such individual.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/530">96 STAT. 530</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Retirement Income Accounts Provided by Churches, Etc</inline>.—</heading>
<content class="inline">Section 403(b) is amended by adding at the end thereof the following<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s403">26 USC 403</ref>.</p></sidenote> new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<heading class="inline"><inline class="smallCaps">Retirement income accounts provided by churches, etc</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Amounts paid treated as contributions</inline>.—</heading>
<chapeau class="inline">For purposes of this title—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a retirement income account shall be treated as an annuity contract described in this subsection, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">amounts paid by an employer described in paragraph (1)(A) to a retirement income account shall be treated as amounts contributed by the employer for an annuity contract for the employee on whose behalf such account is maintained.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Retirement income account</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘retirement income account’ means a defined contribution program established or maintained by a church, a convention or association of churches, including an organization described in section 414(e)(3)(A), to provide benefits under section 403(b) for an employee described in paragraph (1) or his beneficiaries.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Contribution Limitations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Application of section 415 (c)(4) to church plans</inline>.—</heading>
<chapeau class="inline">Paragraph (4) of section 415(c) (relating to special election for<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> section 403(b) contracts) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>or a home health service agency</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>a home health service agency, or a church, convention or association of churches, or an organization described in section 414(e)(3)(B)(ii)</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>(as determined for purposes of section 403(b)(2))</quotedText>” after “<quotedText>service for the employer</quotedText>” in subparagraph (A),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by adding at the end of subparagraph (D) the following new clause:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">For purposes of this paragraph, the terms ‘church’ and ‘convention or association of churches’ have the same meaning as when used in section 414(e).”, and</content>
</clause>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “<quotedContent><inline class="smallCaps">and home health service agencies</inline></quotedContent>” in the heading and inserting in lieu thereof “<quotedText><inline class="smallCaps">, home health service agencies, and certain churches, etc</inline>.</quotedText>” .</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Total annual additions</inline>.—</heading>
<content class="inline">Section 415(c) (relating to limitation on defined contribution plan) is amended by adding at the end thereof the following paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Certain contributions by church plans not treated as exceeding limits</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Alternative exclusion allowance</inline>.—</heading>
<content class="inline">Any contribution or addition with respect to any participant, when expressed as an annual addition, which is allocable to the application of section 403(b)(2)(D) to such participant for<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 529.</p></sidenote> such year, shall be treated as not exceeding the limitations of paragraph (1).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Contributions not in excess of $40,000 ($10,000 per year)</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding any other provision of this subsection, at the election of a participant<page identifier="/us/stat/96/531">96 STAT. 531</page> who is an employee of a church, a convention or association of churches, including an organization described in section 414(e)(3)(B)(ii), contributions and other additions for an annuity contract or retirement income account described in section 403(b) with respect to such participant, when expressed as an annual addition to such participant’s account, shall be treated as not exceeding the limitation of paragraph (1) if such annual addition is not in excess of $10,000.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">$40,000 aggregate limitation</inline>.—</heading>
<content class="inline">The total amount of additions with respect to any participant which may be taken into account for purposes of this subparagraph for all years may not exceed $40,000.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">No election if paragraph (4) (a) election made</inline>.—</heading>
<content class="inline">No election may be made under this subparagraph for any year if an election is made under paragraph (4)(A) for such year.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Annual addition</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘annual addition’ has the meaning given such term by paragraph (2).”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<content class="inline">Section 403(b)(2)(B) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s403">26 USC 403</ref>.</p></sidenote> exclusion allowance) is amended by striking out “<quotedText>and home health service agencies</quotedText>” and inserting in lieu thereof “<quotedText>home health service agencies, and certain churches, etc.</quotedText>”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Correction period for church plans</inline>.—</heading>
<chapeau class="inline">A church plan <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s403">26 USC 403 note</ref>.</p></sidenote> (within the meaning of section 414(e) of the Internal Revenue Code of 1954) shall not be treated as not meeting the requirements of section 401 or 403 of such Code if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by reason of any change in any law, regulation, ruling, or otherwise such plan is required to be amended to meet such requirements, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">such plan is so amended at the next earliest church convention or such other time as the Secretary of the Treasury or his delegate may prescribe.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s403">26 USC 403 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 1981.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Retirement income accounts</inline>.—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to taxable years beginning after December 31, 1974.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Section 415 amendments</inline>.—</heading>
<content class="inline">The amendments made by subsection (c) shall apply to years beginning after December 31, 1981.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Correction period</inline>.—</heading>
<content class="inline">The amendment made by subsection (d) shall take effect on July 1, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Special rule for existing defined benefit arrangements</inline>.—</heading>
<content class="inline">Any defined benefit arrangement which is established by a church or a convention or association of churches (including an organization described in section 414(e)(3)(B)(ii) of the Internal Revenue Code of 1954) and which is in effect on the date of the enactment of this Act shall not be treated as failing to meet the requirements of section 403(b)(2) of such Code merely because it is a defined benefit arrangement.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/532">96 STAT. 532</page>
<section class="firstIndent0 fontsize10">
<num value="252">SEC. 252. </num>
<heading class="inline">DEFERRED COMPENSATION PLANS FOR STATE JUDGES.</heading>
<content class="indent0 firstIndent1 fontsize10">Subsection (c) of section 131 of the Revenue Act of 1978 is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s457">26 USC 457 note</ref>.</p></sidenote> amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Deferred compensation plans for state judges</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall not apply to any qualified State judicial plan.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified state judicial plan</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), the term ‘qualified State judicial plan’ means any retirement plan of a State for the exclusive benefit of judges or their beneficiaries if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such plan has been continuously in existence since December 31, 1978,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">under such plan, all judges eligible to benefit under the plan—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">are required to participate, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">are required to contribute the same fixed percentage of their basic or regular rate of compensation as judge,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">under such plan, no judge has an option as to contributions or benefits the exercise of which would affect the amount of includible compensation,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">the retirement payments of a judge under the plan are a percentage of the compensation of judges of that State holding similar positions, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">the plan during any year does not pay benefits with respect to any participant which exceed the limitations of section 415(b) of the Internal Revenue Code of 1954.”</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="253">SEC. 253. </num>
<heading class="inline">PROFIT-SHARING PLAN CONTRIBUTIONS ON BEHALF OF DISABLED.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Paragraph (3) of section 415(c) (defining participant’s <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s415">26 USC 415</ref>.</p></sidenote> compensation) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Participant’s compensation</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The term ‘participant’s compensation’ means the compensation of the participant from the employer for the year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for self-employed individuals</inline>.—</heading>
<content class="inline">In the case of an employee within the meaning of section 401(c)(1), subparagraph (A) shall be applied by substituting ‘the participant’s earned income (within the meaning of section 401(c)(2) but determined without regard to any exclusion under section 911)’ for ‘compensation of the participant from the employer’.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rules for permanent and total disability</inline>.—</heading>
<chapeau class="inline">In the case of a participant—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">who is permanently and totally disabled (as defined in section 105(d)(4)),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">who is not an officer, owner, or highly compensated, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">with respect to whom the employer elects, at such time and in such manner as the Secretary may prescribe, to have this subparagraph apply,</content>
</clause>
<continuation class="inline">the term ‘participant’s compensation’ means the compensation the participant would have received for the year if the participant was paid at the rate of compensation paid<page identifier="/us/stat/96/533">96 STAT. 533</page> immediately before becoming permanently and totally disabled. This subparagraph shall only apply if contributions made with respect to such participant are nonforfeitable when made.”</continuation>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Deductibility</inline>.—</heading>
<content class="inline">Subparagraph (B) of section 404(a)(3) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s404">26 USC 404</ref>.</p></sidenote> to limits on deductible contributions to stock bonus and profit-sharing trusts) is amended by adding at the end thereof the following: “<quotedText>The term ‘compensation otherwise paid or accrued during the taxable year to all employees’ shall include any amount with respect to which an election under section 415(c)(3)(C) is in effect, but only to the extent that any contribution with respect to such amount is nonforfeitable.</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s404">26 USC 404 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1981.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="254">SEC. 254. </num>
<heading class="inline">EXEMPTION FOR TRUSTS WHICH INCLUDE GOVERNMENTAL PLANS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 401(a) (relating to requirements of qualification <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401</ref>.</p></sidenote> for qualified pension, profit-sharing, and stock bonus plans) is amended by inserting immediately after paragraph (23) the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="24">“(24) </num>
<content class="inline">Any group trust which otherwise meets the requirements of this section shall not be treated as not meeting such requirements on account of the participation or inclusion in such trust of the moneys of any plan or governmental unit described in section 805(d)(6).”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s401">26 USC 401 note</ref>.</p></sidenote> shall apply with respect to taxable years beginning after December 31, 1981.</content>
</subsection>
</section>
</part>
</subtitle>
<subtitle>
<num value="D">Subtitle D—</num>
<heading class="inline">Taxation of Life Insurance Companies and Annuities</heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>COINSURANCE ARRANGEMENTS</b></heading>
<subpart>
<num value="A"><b>Subpart A—</b></num>
<heading class="inline"><b>Modified Coinsurance Contracts</b></heading>
<section class="firstIndent0 fontsize10">
<num value="255">SEC. 255. </num>
<heading class="inline">REPEAL OF OPTIONAL TREATMENT OF POLICIES REINSURED UNDER MODIFIED COINSURANCE CONTRACTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Section 820</inline>.—</heading>
<content class="inline">Section 820 (relating to optional <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s820">26 USC 820</ref>.</p></sidenote> treatment of policies reinsured under modified coinsurance contracts) is repealed.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 811 (relating to dividends to policyholders) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s811">26 USC 811</ref>.</p></sidenote> amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Dividends to Policyholders Under Reinsurance Contracts</inline>.—</heading>
<chapeau class="inline">If, under the terms of a conventional coinsurance contract, a life insurance company (hereinafter referred to as ‘the reinsurer’) is obligated to reimburse another life insurance company (hereinafter referred to as ‘the reinsured’) for dividends to policyholders on the policies reinsured, the amount of the deduction for dividends reimbursed shall, for purposes of section 809(d)(12), be <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 534.</p></sidenote> equal to the amount of dividends to policyholders—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">which were paid by the reinsured, and</content>
</paragraph>
<page identifier="/us/stat/96/534">96 STAT. 534</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">with respect to which the reinsurer reimbursed the reinsured under the terms of such contract.</content>
</paragraph>
<continuation class="inline">The amount determined under the preceding sentence shall be properly adjusted to reflect the adjustments under subsection (b)(1).”</continuation>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">The first sentence of section 809(c)(1) (relating to premiums) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s809">26 USC 809</ref>.</p></sidenote> is amended to read as follows: “The gross amount of premiums and other consideration, including—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">advance premiums,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">deposits,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">fees,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">assessments,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">consideration in respect of assuming liabilities under contracts not issued by the taxpayer, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">the amount of dividends to policyholders reimbursed to the taxpayer by a reinsurer in respect of reinsured policies,</content>
</subparagraph>
<continuation class="inline">on insurance and annuity contracts (including contracts supplementary thereto); less return premiums, and premiums and other consideration arising out of reinsurance ceded.”</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 809(d)(3) (relating to dividends to policyholders) is amended by inserting “<quotedText>, other than the deduction provided under paragraph (12)</quotedText>” before the period at the end thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 809(d) (relating to deductions in computing gain and loss from operations) is amended by adding after paragraph (11) thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="12">“(12) </num>
<heading class="inline"><inline class="smallCaps">Dividends reimbursed</inline>.—</heading>
<content class="inline">The deduction for the amount of dividends to policyholders reimbursed by the taxpayer to another insurance company in respect of policies the taxpayer has reinsured (determined under section 811(c)).”<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 533. </p></sidenote></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The table of sections for subpart E of part I of subchapter L of chapter 1 is amended by striking out the item relating to section 820.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 533. </p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s809">26 USC 809 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 1981.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Rules applicable to taxable years beginning before january 1, 1982</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any taxable year beginning before January 1, 1982—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">any determination as to whether any contract met the requirements of subsection (b) of section 820 of the Internal Revenue Code of 1954 (as in effect before its repeal by this section) shall be made solely by reference to the terms of the contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the treatment of such contract under subsection (c) of such section 820 shall be made in accordance with the regulations under such section which were in effect on December 31, 1981.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Paragraph not to apply if fraud involved</inline>.—</heading>
<content class="inline">The provisions of subparagraph (A) shall not apply with respect to any deficiency which the Secretary of the Treasury or his delegate establishes was due to fraud with intent to evade tax.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/535">96 STAT. 535</page>
<section class="firstIndent0 fontsize10">
<num value="256">SEC. 256. </num>
<heading class="inline">SPECIAL ACCOUNTING RULES RELATING TO REPEAL OF SECTION 820.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s809">26 USC 809 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of subchapter L of chapter 1 of the Internal Revenue Code of 1954, the provisions of this section shall apply to any contract—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">which was in effect on December 31, 1981, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to which section 820(a)(1) of such Code (as in effect before its repeal by section 255(a)) applied.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Treatment of Reserves and Assets</inline>.—</heading>
<chapeau class="inline">Except as provided in subsections (c) and (d), the reserves on the contract described in subsection (a) and the assets in relation to such reserves shall—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">as of the beginning of taxable year 1982, be treated as the reserves and assets of the re insurer (and not the reinsured), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">as of the end of taxable year 1982, be treated as the reserves and assets of the reinsured (and not the reinsurer).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Allocation of certain section 820(c) items</inline>.—</heading>
<content class="inline">Any amount described in paragraphs (1), (2), (4), and (5) of section 820(c) of such Code (as so in effect) with respect to any contract described in subsection (a) shall, beginning with taxable year 1982, be taken into account by the reinsured and the reinsurer in the same manner as such amounts would be taken into account under a modified coinsurance contract to which section 820(a)(1) of such Code (as so in effect) does not apply.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Amounts Treated as Returned Under the Contract</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For taxable year 1982—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in the case of the reinsurer , there shall be allowed as a deduction for ordinary and necessary business expenses under section 809(d)(11) of such Code an amount equal to the termination amount (and such amount shall not otherwise be taken into account in determining gain or loss from operations under section 809 of such Code), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in the case of the reinsured, the gross amount under section 809(c)(3) of such Code shall be increased by the termination amount.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Adjustment for reserves of reinsured</inline>.—</heading>
<chapeau class="inline">For purposes of subsections (a) and (b) of section 810 of such Code, the amount taken into account as of the close of taxable year 1982 by the reinsured shall be reduced for such taxable year (but not for purposes of determining such amount at the beginning of the next succeeding taxable year) by the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the reserves on the contract as of January 1, 1982 (determined under the reinsured’s method of computing reserves for tax purposes), over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the termination amount.</content>
</subparagraph>
<continuation class="inline">This paragraph shall not apply to any portion of any policies with respect to which the taxpayer is both the reinsured and the reinsurer under contracts to which this section applies.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Termination amount</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term “termination amount” means the amount under the contract which the reinsurer would have returned to the reinsured upon termination of the contract if the contract had been terminated as of January 1, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Certain amounts not taken into account under section 809(d)(5)</inline>.—</heading>
<content class="inline">Any amount treated as the reserves of the reinsured by reason of subsection (b)(2) shall not be taken into<page identifier="/us/stat/96/536">96 STAT. 536</page> account under section 809(d)(5) of the Internal Revenue Code of 1954.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">3-Year Installment Payment of Taxes Owed by Reinsurer Resulting From Repeal of Section 820</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">That portion of any tax imposed under chapter 1 of such Code (reduced by the sum of the credits allowable under subpart A of part IV of such chapter) on a<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s31">26 USC 31</ref>.</p></sidenote> re insurer for taxable year 1982 which is attributable to the excess (if any) of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">any decrease in reserves for such taxable year by reason of subsection (b), over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the amount allowable as a deduction for such taxable year by reason of subsection (d)(1)(A),</content>
</subparagraph>
<continuation class="inline">may, at the election of the reinsurer, be paid in 3 equal annual installments.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Time for payments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The 3 installments under paragraph (1) shall be paid on March 15 of 1983, 1984, and 1985.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">First installment may be made in 2 payments</inline>.—</heading>
<content class="inline">The reinsurer may elect to pay one-half of the installment due March 15, 1983, on June 15, 1983.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Acceleration of payments</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">an election is made under paragraph (1), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">before the tax attributable to such excess is paid in full any installment under this section is not paid on or before the date fixed by this section for its payment,</content>
</subparagraph>
<continuation class="inline">then the extension of time for payment of tax provided in this subsection shall cease to apply, and any portion of the tax payable in installments shall be paid on notice and demand from the Secretary of the Treasury or his delegate.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Proration of deficiency to installments</inline>.—</heading>
<content class="inline">If an election is made under paragraph (1) and a deficiency attributable to the excess has been assessed, the deficiency shall be prorated to such installments. The part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as, and as part of, such installment. The part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid on notice and demand from the Secretary of the Treasury or his delegate. This paragraph shall not apply if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Bond may be required</inline>.—</heading>
<content class="inline">If an election is made under this section, section 6165 of the Internal Revenue Code of 1954 shall apply as though the Secretary of the Treasury or his delegate were extending the time for payment of the tax.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Extension of period of limitations</inline>.—</heading>
<content class="inline">The running of any period of limitations for the collection of the tax with respect to which an election is made under paragraph (1) shall be suspended for the period during which there are any unpaid installments of such tax.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<heading class="inline"><inline class="smallCaps">Interest on installments</inline>.—</heading>
<content class="inline">Rules similar to the rules of section 6601(b)(2) of such Code (without regard to the last sentence thereof) shall apply with respect to any tax for which an election is made under paragraph (1).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Special Rule Allowing Reinsured to Revoke an Election Under Section 820</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 533.</p></sidenote>
<page identifier="/us/stat/96/537">96 STAT. 537</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In any case in which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">a taxpayer is the reinsured under any contract—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">which took effect in 1980 or 1981, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">with respect to which an election under section 20 of the Internal Revenue Code of 1954 was made, <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 533.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the taxpayer has a loss from operations or its gain from operations (determined without regard to any deduction under paragraphs (3), (5), and (6) of section 809(d) of such Code) for the taxable year in which such contract took effect does not exceed the taxpayer’s taxable investment income for such taxable year,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">such contract was not a contract with a person who, during the taxable year in which such contract took effect, was a member of the same affiliated group (determined under section 1504 of such Code without regard to subsection (b)) of which the taxpayer is a member, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">the taxpayer makes an election under this subsection within 6 months after the date of the enactment of this Act,</content>
</subparagraph>
<continuation class="inline">then the provisions of paragraph (2) shall apply.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Rules which apply if this subsection applies</inline>.—</heading>
<chapeau class="inline">In any case described in paragraph (1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the taxpayer shall, for all taxable years, be treated as not having made an election under section 820 of such Code with respect to the contract described in paragraph (1), but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">all other parties to the contract shall be treated as having made such election with respect to such contract for all taxable years.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<heading class="inline"><inline class="smallCaps">Taxable Year 1982</inline>.—</heading>
<content class="inline">For purposes of this section, the term “taxable year 1982” means, with respect to any taxpayer, the first taxable year of the taxpayer beginning after December 31, 1981.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">(h) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary of the Treasury or his delegate shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.</content>
</subsection>
</section>
</subpart>
<subpart>
<num value="B"><b>Subpart B—</b></num>
<heading class="inline"><b>Other Reinsurance Agreements</b></heading>
<section class="firstIndent0 fontsize10">
<num value="257">SEC. 257. </num>
<heading class="inline">DENIAL OF INTEREST DEDUCTION ON INDEBTEDNESS INCURRED IN CONNECTION WITH REINSURANCE AGREEMENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 805(e) (relating to interest paid) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805</ref>.</p></sidenote> amended by adding at the end thereof the following new sentence: “<quotedText>For purposes of this subpart , the interest paid for any taxable year shall not include any interest paid or accrued after December 31, 1981, by a ceding company (or its affiliates) to any person in connection with are insurance agreement (other than interest on account of delay in making periodic settlements of income and expense items under the terms of the agreement).</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Special Transitional Rule Where at Least 20 Percent of the Liabilities Reinsured are Paid in Cash, Etc.</inline>—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805 note</ref>.</p></sidenote>
<chapeau class="inline">The amendment made by subsection (a) shall not apply with respect to any interest paid or incurred by a ceding company to a person who is a member of the same affiliated group (within the meaning of section 1504 of the Internal Revenue Code of 1954) on indebtedness evidenced by a note—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">which was entered into after December 31, 1981, with respect to a reinsurance contract under the terms of which an amount not less than 20 percent of the amounts reinsured was<page identifier="/us/stat/96/538">96 STAT. 538</page> paid in cash to the reinsurer on the effective date of such contract,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">at least 40 percent of the principal of which had been paid by the ceding company in cash as of July 1, 1982, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the remaining balance of which is paid in cash before January 1, 1983.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="258">SEC. 258. </num>
<heading class="inline"><inline class="smallCaps">Allocation of Income, Etc. in the Case of Other Reinsurance Agreements</inline>.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 818 (relating to accounting provisions) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818</ref>.</p></sidenote> amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Allocation in Case of Reinsurance Agreement Involving Tax Avoidance or Evasion</inline>.—</heading>
<chapeau class="inline">In the case of 2 or more related persons (within the meaning of section 1239(b)) who are parties to a reinsurance agreement, the Secretary may—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">allocate between or among such persons income (whether investment income, premium, or otherwise), deductions, assets, reserves, credits, and other items related to such agreement, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">recharacterize any such items,</content>
</paragraph>
<continuation class="inline">if he determines that such allocation or recharacterization is necessary to reflect the proper source and character of the taxable income (or any item described in paragraph (1) relating to such taxable income) of each such person.”.</continuation>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818 note</ref>. </p></sidenote> shall apply to agreements entered into after the date of the enactment of this Act.</content>
</subsection>
</section>
</subpart>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>2-YEAR TEMPORARY PROVISIONS RELATING TO TAXATION OF LIFE INSURANCE COMPANIES</b></heading>
<section class="firstIndent0 fontsize10">
<num value="259">SEC. 259. </num>
<heading class="inline">INCREASE IN AMOUNT OF DIVIDEND DEDUCTION ALLOWED; PENSION PLAN RESERVES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Increase in Limitation</inline>.—</heading>
<content class="inline">Section 809(f) (relating to limitation<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s809">26 USC 809</ref>.</p></sidenote> on certain deductions) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Limitation on Certain Deductions</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The amount of the deductions under paragraphs (3), (5), and (6) of subsection (d) shall not exceed the greater of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">$1,000,000, plus the amount (if any) by which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the gain from operations for the taxable year (computed without regard to such deductions), exceeds</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the taxable investment income for the taxable year, or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">if the taxpayer elects for any taxable year, the amount determined under paragraph (2).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Alternative limitation</inline>.—</heading>
<chapeau class="inline">The amount determined under this paragraph for any taxable year shall be equal to the sum of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that portion of the deduction under subsection (d)(3) which is allocable to any contract described in section 805(d), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">an amount equal to the sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">so much of the base amount as does not exceed $1,000,000, plus</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">in the case of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a mutual life insurance company, 77.5 percent of the base amount, or</content>
</subclause>
<page identifier="/us/stat/96/539">96 STAT. 539</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">a stock life insurance company, 85 percent of the base amount.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Reduction in $1,000,000 amount for large insurers</inline>.—</heading>
<chapeau class="inline">If the sum of the deductions under paragraphs (3), (5), and (6) of subsection (d) exceeds $4,000,000, then each of the $1,000,000 amounts in paragraphs (1) and (2) shall be reduced (but not below zero) by the amount which bears the same ratio to $1,000,000 as—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount of such excess bears to,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">$4,000,000.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Base Amount</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (2)(B), the term ‘base amount’ means the excess of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount of the deductions under paragraphs (3) and (5) of subsection (d) for the taxable year, over</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount determined under paragraph (2)(A) for such taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Application of limitation</inline>.—</heading>
<content class="inline">The limitation provided by paragraph (1) shall apply first to the amount of the deduction under subsection (d)(3), then to the amount of the deduction under subsection (d)(5), and finally to the amount of the deduction under subsection (d)(6).”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">$1,000,000 Limitation to be Apportioned Among Members of Same Controlled Group</inline>.—</heading>
<chapeau class="inline">Section 1561(a) (relating to limitations <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1561">26 USC 1561</ref>.</p></sidenote> on certain multiple tax benefits in the case of certain controlled corporations) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (2),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (3) and inserting in lieu thereof a comma and “<quotedText>and</quotedText>”,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after paragraph (3) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">one $1,000,000 amount (adjusted as provided in section 809(f)(3)) for purposes of computing the limitation under paragraph (1) or (2) of section 809(f).”, and</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out “<quotedText>(2) and (3)</quotedText>” and inserting in lieu thereof “<quotedText>(2), (3), and (4)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<chapeau class="inline">Section 1561(b) (relating to certain short taxable years) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (2),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the comma at the end of paragraph (3) and inserting in lieu thereof a comma and “<quotedText>and</quotedText>”,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after paragraph (3) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">the amount (adjusted as provided in section 809(f)(3)) to be used in computing the limitation under paragraph (1) or (2) of section 809(f),”, and</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out “<quotedText>(2), or (3)</quotedText>” and inserting in lieu thereof “<quotedText>(2), (3), or (4)</quotedText>”.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="260">SEC. 260. </num>
<heading class="inline">COMPUTATION OF AMOUNT OF LIFE INSURANCE RESERVES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Reserves on Contracts on Which Certain Interest is Guaranteed Beyond the End of the Taxable Year</inline>.—</heading>
<content class="inline">Section 818 (relating <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 538.</p></sidenote> to accounting provisions), as amended by section 258(a), is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Method of Computing Reserves on Contract Where Interest is Guaranteed Beyond End of Taxable Year</inline>.—</heading>
<chapeau class="inline">For purposes of this part (other than section 801), interest payable under any contract which is computed at a rate which—</chapeau>
<page identifier="/us/stat/96/540">96 STAT. 540</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is in excess of the lowest rates which are assumed under such contract for any period in calculating the reserves under section 810(c) for the contract under which such interest is payable, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is guaranteed beyond the end of the taxable year on which the reserves are being computed,</content>
</paragraph>
<continuation class="inline">shall be taken into account in computing the reserves with respect to such contract as if such interest were guaranteed only up to the end of the taxable year.”</continuation>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Prohibition Against Deduction of Interest in Excess of Amount Credited to Group Pension Policyholders</inline>.—</heading>
<content class="inline">Section 805<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805</ref>.</p></sidenote> (relating to the determination of policy and other contract liability requirements) is amended by adding at the end thereof the following:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Special Limitation for Group Pension Contracts</inline>.—</heading>
<content class="inline">The amount determined under paragraphs (2) and (3) of subsection (a) for policy and other contract liability requirements for group pension contracts shall not exceed the amount actually credited to the policyholders whether such crediting is through premium rate computations, reserve increases, excess interest , experience rate credits, policyholder dividends or otherwise. The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Prohibition Against Changing the Qualification Status of Life Insurance Companies</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805 note</ref>.</p></sidenote>
<content class="inline">For any taxable year ending before January 1, 1984, a taxpayer shall not be treated as other than a life insurance company (as defined in section 801(a) of such Code) because of the effect of amounts held under contracts which would be described in section 805(d) of the Internal Revenue Code of 1954, except for the fact that such contracts do not contain permanent annuity purchase rate guarantees.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="261">SEC. 261. </num>
<heading class="inline">MODIFICATION OF MENGE FORMULA.</heading>
<chapeau class="firstIndent1 fontsize10">Subparagraph (B) of section 805(c)(1) (defining adjusted life insurance <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805</ref>.</p></sidenote> reserves rate) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">0.9 raised to the power of <i>n</i> where <i>n</i> is the number (positive or negative) determined by subtracting—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">100 times the average rate of interest assumed by the taxpayer in calculating such reserves, from</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">100 times the adjusted reserves rate.”</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</chapeau>
</section>
<section class="firstIndent0 fontsize10">
<num value="262">SEC. 262. </num>
<heading class="inline">CONSOLIDATED RETURNS TO BE COMPUTED ON A BOTTOM LINE BASIS.</heading>
<content class="indent0 firstIndent1 fontsize10">Subsection (f) of section 818 (relating to computation on consolidated<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818</ref>.</p></sidenote> returns of policyholders’ share of investment yield) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Consolidated Return Computations</inline>.—</heading>
<chapeau class="inline">For purposes of this part, in the case of a life insurance company filing or required to file a consolidated return under section 1501 for a taxable year, the following rules shall apply:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Policyholders’ share of investment yield</inline>.—</heading>
<content class="inline">The computation of the policyholders’ share of investment yield under subparts B and C (including all determinations and computations incident thereto) shall be made as if such company were not filing a consolidated return.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Life Insurance Company Taxable Income</inline>.—</heading>
<page identifier="/us/stat/96/541">96 STAT. 541</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amount of the consolidated life insurance company taxable income under paragraphs (1) and (2) of section 802(b) shall be determined by taking into <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s802">26 USC 802</ref>.</p></sidenote> account the life insurance company taxable income (including any case where deductions exceed income) of each life insurance company which is a member of the group (as computed separately under such paragraphs).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain amounts computed separately</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the determination of a life insurance company’s taxable investment income and gain or loss from operations (after applying the limitation provided by section 809(f)) shall be made without regard to the taxable investment income or gain or loss from operations of any other such company.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Consolidated net capital gain</inline>.—</heading>
<chapeau class="inline">If there is a consolidated net capital gain, then the partial tax referred to in section 802(a)(2)(A) shall be computed on—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the consolidated life insurance company taxable income, reduced (but not below the sum of the amounts determined under section 802(b)(3)) by</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the amount of such consolidated net capital gain.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="263">SEC. 263. </num>
<heading class="inline">EFFECTIVE DATES; SPECIAL RULES APPLICABLE TO TRANSACTIONS BEFORE EFFECTIVE DATE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in this subsection, the amendments made by this part shall apply to taxable years beginning after December 31, 1981, and before January 1, 1984.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Group pension contracts</inline>.—</heading>
<content class="inline">The amendments made by section 260(b) shall apply to taxable years beginning after December 31, 1982, and before January 1, 1984.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Reserves on contracts where interest guaranteed for extended periods</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendment made by section 260(a) shall apply to reserves computed for taxable years beginning after December 31, 1981, and before January 1, 1984, with respect to guarantees made after July 1, 1982, and before January 1, 1984.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule relating to reserves</inline>.—</heading>
<chapeau class="inline">If, for any taxable year beginning before January 1, 1982—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">a taxpayer increased reserves pursuant to section 810(c)(4) of the Internal Revenue Code of 1954 to reflect interest guaranteed beyond the end of such taxable year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the Federal income tax liability of such taxpayer for all taxable years would be the same if such liability was computed with or without regard to such reserves,</content>
</clause>
<continuation class="inline">then such reserves shall, as of the beginning of the first taxable year of the taxpayer beginning after December 31, 1981, be recomputed as if section 818(h) of such Code (as <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 539.</p></sidenote> added by this Act) applied to such reserves. If this subparagraph applies to any taxpayer, subparagraph (A) shall be applied with respect to such taxpayer by striking out “<quotedText>after July 1, 1982, and</quotedText>”.</continuation>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Certain Transactions in Taxable Years Beginning Before January 1, 1982.</inline>—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Certain interest and premiums</inline>.—</heading>
<page identifier="/us/stat/96/542">96 STAT. 542</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any taxable year beginning before January 1, 1982, if a taxpayer, on his return of tax for such taxable year, treated—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">any amount described in subparagraph (B) as an amount which was not a dividend to policyholders (within the meaning of section 811 of the Internal Revenue Code of 1954), or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s811">26 USC 811</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">any amount described in subparagraph (C) as not described in section 809(c)(1),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 534.</p></sidenote></content>
</clause>
<continuation class="inline">then such amounts shall be so treated for purposes of the Internal Revenue Code of 1954.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Certain interest</inline>.—</heading>
<chapeau class="inline">An amount is described in this subparagraph if such amount is in the nature of interest accrued for the taxable year on an insurance or annuity contract pursuant to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">an interest rate guaranteed or fixed before the period of payment of such amount begins, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">any other method (fixed before such period begins) the terms of which during the period are beyond the control and are independent of the experience of the company, whether or not the interest rate or other method was guaranteed or fixed for any specified period of time.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Amounts not treated as premiums</inline>.—</heading>
<chapeau class="inline">An amount is described in this subparagraph if such amount represents the difference between—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the amount of premiums received or mortality charges made under rates fixed in advance of the premium or mortality charge due date, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the maximum premium or mortality charge which could be charged under the terms of the insurance or annuity contract.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<heading class="inline"><inline class="smallCaps">No inference</inline>.—</heading>
<content class="inline">The provisions of this paragraph shall constitute no inference with respect to the treatment of any item in taxable years beginning after December 31, 1981.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Consolidated returns</inline>.—</heading>
<content class="inline">The provisions of section 818(f) of such Code, as amended by section 262, shall apply to any taxable year beginning before January 1, 1982, if the taxpayer filed a consolidated return before July 1, 1982 for such taxable year under section 1501 of such Code which, on such date (determined without regard to any amended return filed after June 30, 1982), was consistent with the provisions of section 818(f) of such Code, as so amended. In the case of a taxable year beginning in 1981, the preceding sentence shall be applied by substituting “September 16” for “July 1” and “September 15” for “June 30”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Taxable years where period of limitation has run</inline>.—</heading>
<content class="inline">This subsection shall not apply to any taxable year with respect to which the statute of limitations for filing a claim for credit or refund has expired under any provision of law or by operation of law.</content>
</paragraph>
</subsection>
</section>
</part>
<page identifier="/us/stat/96/543">96 STAT. 543</page>
<part>
<num value="III"><b>PART III—</b></num>
<heading class="inline"><b>EXCESS INTEREST; AMOUNTS RECEIVED UNDER ANNUITY CONTRACTS; FLEXIBLE PREMIUM CONTRACTS; COMPUTATION OF RESERVES</b></heading>
<section class="firstIndent0 fontsize10">
<num value="264">SEC. 264. </num>
<heading class="inline">ALLOWANCE OF DEDUCTION FOR EXCESS INTEREST.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (e) of section 805 (defining interest <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805</ref>.</p></sidenote> paid) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Qualified guaranteed interest</inline>.—</heading>
<content class="inline">Qualified guaranteed interest (within the meaning of subsection (f))”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Qualified Guaranteed Interest Defined</inline>.—</heading>
<content class="inline">Section 805 (relating to policy and other contract liability requirements) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Qualified Guaranteed Interest and Qualified Contracts</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified guaranteed interest’ means any amount in the nature of interest for the taxable year on qualified contracts, but only if such amount is determined pursuant to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">a stated rate of interest which is guaranteed—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">before the beginning of the period for which the interest accrues, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">for a period of not less than 12 months (or for a period ending not earlier than the close of the taxable year in which the contract was issued), or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">a rate or rates of interest which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">meet the requirements of clause (i) of subparagraph (A), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">is determined under a formula or other method the terms of which—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">during the period referred to in subparagraph (A)(ii) may not be changed by the taxpayer, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">are independent of the experience of the taxpayer.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Qualified contract</inline>.—</heading>
<chapeau class="inline">The term ‘qualified contract’ means any annuity contract (other than any contract described in subsection (d)) which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">involves (at the time the qualified interest is credited under the contract) life contingencies,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">provides no right under State law for the policyholder to participate in the divisible surplus of the taxpayer, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">provides that the taxpayer may from time to time credit amounts in the nature of interest in excess of amounts computed on the basis of any rate or rates guaranteed in the contractat the time it was entered into.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule for participating contracts</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of an annuity contract which is not a qualified contract solely because it fails to satisfy the requirements of subparagraph (B) of paragraph (2), such contract shall be treated as a qualified contract and the amount taken into account as qualified guaranteed interest with respect to such contract shall be equal to the sum of—</chapeau>
<page identifier="/us/stat/96/544">96 STAT. 544</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount of interest which would be assumed in calculating reserves with respect to such contract under section 810(c) if such interest were not taken into account under subsection (e), plus</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">92.5 percent of the excess of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the amount of qualified guaranteed interest (determined without regard to this paragraph and as if such contract were a qualified contract), over</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount determined under clause (i).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Interest not otherwise taken into account</inline>.—</heading>
<content class="inline">No deduction shall be allowed under any other provision of this part for the 7.5 percent of the excess described in subparagraph (A)(ii) which is not treated as qualified guaranteed interest.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subparagraph (A) of section 805(c)(1) (defining adjusted life<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805</ref>.</p></sidenote> insurance reserves) is amended by inserting “<quotedText>or reserves on any qualified contract</quotedText>” after “pension plan reserves”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Paragraph (2) of section 809(a) (defining required interest)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s809">26 USC 809</ref>.</p></sidenote> is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>the amount of qualified guaranteed interest (within the meaning of section 805(D(1)) and</quotedText>” after<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 543.</p></sidenote> “the sum of”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by adding at the end thereof the following new sentence:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<content class="inline">“For purposes of subparagraphs (A) and (B), reserves on qualified contracts (within the meaning of section 805(f)(2)) shall not<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 543.</p></sidenote> be taken into account.”</content>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (1) of section 809(e) (relating to modification of interest deduction) is amended by inserting “<quotedText>qualified guaranteed interest (within the meaning of section 805(0(1) or</quotedText>” after “allowed for”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s805">26 USC 805 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to taxable years beginning after December 31, 1981.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Guarantees for less than 12 months</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Moneys held before august 14, 1982</inline>.—</heading>
<content class="inline">The requirements of subparagraph (A)(ii) or (B)(ii)(I) of section 805(f)(1) of the Internal Revenue Code of 1954 (as added by subsection (b)) shall not apply to any moneys held under any contract on August 13, 1982 (and any interest on such moneys after such date).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Contracts entered into after august 13, 1982, and before january 1, 1983</inline>.—</heading>
<content class="inline">A Contract entered into after August 13, 1982, and before January 1, 1983, shall be treated as meeting the requirements of subparagraph (A)(ii) or (B)(ii)(I) of such Code if it meets such requirements on the first contract anniversary date.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="265">SEC. 265. </num>
<heading class="inline">TREATMENT OF AMOUNTS RECEIVED UNDER ANNUITY CONTRACTS BEFORE ANNUITY STARTING DATE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (e) of section 72 (relating to amounts<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s72">26 USC 72</ref>.</p></sidenote> not received as annuities) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Amounts Not Received as Annuities</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Application of subsection</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">This subsection shall apply to any amount which—</chapeau>
<page identifier="/us/stat/96/545">96 STAT. 545</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is received under an annuity, endowment, or life insurance contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is not received as an annuity,</content>
</clause>
<continuation class="inline">if no provision of this subtit le (other than this subsection) applies with respect to such amount.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Dividends</inline>.—</heading>
<content class="inline">For purposes of this section, any amount received which is in the nature of a dividend or similar distribution shall be treated as an amount not received as an annuity.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Any amount to which this subsection applies—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">if received on or after the annuity starting date, shall be included in gross income, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">if received before the annuity starting date—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">shall be included in gross income to the extent allocable to income on the contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">shall not be included in gross income to the extent allocable to the investment in the contract.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Allocation of amounts to income and investment</inline>.—</heading>
<content class="inline">For purposes of paragraph (2)(B)—
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Allocation to income</inline>.—</heading>
<chapeau class="inline">Any amount to which this subsection applies shall be treated as allocable to income on the contract to the extent that such amount does not exceed the excess (if any) of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the cash value of the contract (determined without regard to any sur render charge) immediately before the amount is received, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the investment in the contract at such time.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Allocation to investment</inline>.—</heading>
<content class="inline">Any amount to which this subsection applies shall be treated as allocable to investment in the contract to the extent that such amount is not allocated to income under subparagraph (A).</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Special rules for application of paragraph (2)(b)</inline>.—</heading>
<content class="inline">For purposes of paragraph (2)(B)—
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Loans treated as distributions</inline>.—</heading>
<chapeau class="inline">If, during any taxable year, an individual—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">receives (directly or indirectly) any amount as a loan under any contract to which this subsection applies, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">assigns or pledges (or agrees to assign or pledge) any portion of the value of any such contract,</content>
</clause>
<continuation class="inline">such amount or portion shall be treated as received under the contract as an amount not received as an annuity.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Treatment of policyholder dividends</inline>.—</heading>
<content class="inline">Any amount described in paragraph (1)(B) shall not be included in gross income under paragraph (2)(B)(i) to the extent such amount is retained by the insurer as a premium or other consideration paid for the contract.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Retention of existing rules in certain cases</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In any case to which this paragraph applies—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">paragraphs (2)(B) and (4)(A) shall not apply, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if paragraph (2)(A) does not apply,</content>
</clause>
<continuation class="inline">the amount shall be included in gross income, but only to the extent it exceeds the investment in the contract.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Existing contracts</inline>.—</heading>
<content class="inline">This paragraph shall apply to contracts entered into before August 14, 1982. Any amount<page identifier="/us/stat/96/546">96 STAT. 546</page> allocable to investment in the contract after August 13, 1982, shall be treated as from a contract entered into after such date.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Certain life insurance and endowment contracts</inline>.—</heading>
<content class="inline">Except to the extent prescribed by the Secretary by regulations, this paragraph shall apply to any amount not received as an annuity which is received under a life insurance or endowment contract.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Contracts under qualified plans</inline>.—</heading>
<chapeau class="inline">This paragraph shall apply to any amount received—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">from a trust described in section 401(a) which is exempt from tax under section 501(a),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">from a contract—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">purchased by a trust described in clause (i),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">purchased as part of a plan described in section 403(a),</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">described in section 403(b), or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">provided for employees of a life insurance company under a plan described in section 805(d)(3), or</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">from an individual retirement account or an individual retirement annuity.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Full refunds, surrenders, redemptions, and maturities</inline>.—</heading>
<chapeau class="inline">This paragraph shall apply to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any amount received, whether in a single sum or otherwise, under a contract in full discharge of the obligation under the contract which is in the nature of a refund of the consideration paid for the contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any amount received under a contract on its complete surrender, redemption, or maturity.</content>
</clause>
<continuation class="inline">In the case of any amount to which the preceding sentence applies, the rule of paragraph (2)(A) shall not apply.</continuation>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Investment in the contract</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the investment in the contract as of any date is—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the aggregate amount of premiums or other consideration paid for the contract before such date, minus</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the aggregate amount received under the contract before such date, to the extent that such amount was excludable from gross income under this subtitle or prior income tax laws.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline">5-Percent Penalty for Certain Premature Distributions.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 72 (relating to annuities; certain<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/278">95 Stat. 278</ref>.</p></sidenote> proceeds of endowment and life insurance contracts) is amended by redesignating subsection (q) as subsection (r) and by adding after subsection (p) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="q">“(q) </num>
<heading class="inline">5-Percent Penalty for Premature Distributions from Annuity Contracts.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Imposition of penalty</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If any taxpayer receives any amount under an annuity contract, the taxpayer’s tax under this chapter for the taxable year in which such amount is received shall be increased by an amount equal to 5 percent of the portion of such amount includible in gross income which is properly allocable to any investment in the annuity contract made during the 10-year period ending on the date such amount was received by the taxpayer.</content>
</subparagraph>
<page identifier="/us/stat/96/547">96 STAT. 547</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Allocation on first-in, first-out basis</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), the amount includible in gross income shall be allocated to the earliest investment in the contract with respect to which amounts have not been previously fully allocated under this paragraph.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection not to apply to certain distributions</inline>.—</heading>
<chapeau class="inline">This subsection shall not apply to any distribution—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">made on or after the date on which the taxpayer attains age 59½,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">made to a beneficiary (or to the estate of an annuitant) on or after the death of an annuitant,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">attributable to the taxpayer’s becoming disabled within the meaning of subsection (m)(7),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">which is one of a series of substantially equal periodic payments made for the life of a taxpayer or over a period extending for at least 60 months after the annuity starting date,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">from a plan, contract, account, trust, or annuity described in subsection (e)(5)(D), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">allocable to investment in the contract before August 14, 1982.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">Each of the following provisions are amended by inserting “section 72(q)(1) (relating to 5-percent tax on premature <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 546.</p></sidenote> distributions under annuity contracts),” after “owner-employees)”:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">Section 46(a)(4), <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">Section 50A(a)(3), <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s50A">26 USC 50A</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">Section 53(a), <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s53">26 USC 53</ref>.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">Section 901(a). <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s901">26 USC 901</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (A) of section 1302(a)(2) is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1302">26 USC 1302</ref>.</p></sidenote> inserting “<quotedText>or (q)(1)</quotedText>” after “section 72(m)(5)”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<chapeau class="inline">Paragraph (1) of section 1304(e) is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1304">26 USC 1304</ref>.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by inserting “or section 72(q)(1) (relating to 5-percent tax on premature distributions under annuity p contracts)” after “owner-employees)”, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by inserting “<quotedText>or (q)(1)</quotedText>” after “Section 72(m)(5)” in the heading thereof,</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s72">26 USC 72 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (a).—</heading>
<content class="inline">The amendments made by subsection (a) shall take effect on August 13, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (b).—</heading>
<content class="inline">The amendments made by subsection (b) shall apply to distributions after December 31, 1982.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="266">SEC. 266. </num>
<heading class="inline">FLEXIBLE PREMIUM CONTRACTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 101 (relating to exclusion from gross <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s101">26 USC 101</ref>.</p></sidenote> income for certain death benefits) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Proceeds of Flexible Premium Contracts Payable by Reason of Death</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Any amount paid by reason of the death of the insured under a flexible premium life insurance contract shall be excluded from gross income only if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">under such contract—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the sum of the premiums paid under such contract does not at any time exceed the guideline premium limitation as of such time, and</content>
</clause>
<page identifier="/us/stat/96/548">96 STAT. 548</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) is not at any time less than the applicable percentage of the cash value of such contract at such time, or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">by the terms of such contract, the cash value of such contract may not at any time exceed the net single premium with respect to the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) at such time.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Guideline premium limitation</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline">Guideline premium limitation.—</heading>
<chapeau class="inline">The term ‘guideline premium limitation’ means, as of any date, the greater of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the guideline single premium, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the sum of the guideline level premiums to such date.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Guideline single premium</inline>.—</heading>
<chapeau class="inline">The term ‘guideline single premium’ means the premium at issue with respect to future benefits under the contract (without regard to any qualified additional benefit), and with respect to any charges for qualified additional benefits, at the time of a determination under subparagraph (A) or (E) and which is based on—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the mortality and other charges guaranteed under the contract, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">interest at the greater of an annual effective rate of 6 percent or the minimum rate or rates guaranteed upon issue of the contract.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Guideline level premium</inline>.—</heading>
<content class="inline">The term ‘guideline level premium’ means the level annual amount, payable over the longest period permitted under the contract (but ending not less than 20 years from date of issue or not later than age 95, if earlier), computed on the same basis as the guideline single premium, except that subparagraph (B)(ii) shall be applied by substituting ‘4 percent’ for ‘6 percent’.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Computational rules</inline>.—</heading>
<chapeau class="inline">In computing the guideline single premium or guideline level premium under subparagraph (B) or (C)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the excess of the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) over the cash value of the contract shall be deemed to be not greater than such excess at the time the contract was issued,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the maturity date shall be the latest maturity date permitted under the contract, but not less than 20 years after the date of issue or (if earlier) age 95, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the amount of any endowment benefit (or sum of endowment benefits) shall be deemed not to exceed the least amount payable by reason of the death of the insured (determined without regard to any qualified additional benefit) at any time under the contract.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Adjustments</inline>.—</heading>
<content class="inline">The guideline single premium and guideline level premium shall be adjusted in the event of a change in the future benefits or any qualified additional benefit under the contract which was not reflected in any<page identifier="/us/stat/96/549">96 STAT. 549</page> guideline single premiums or guideline level premium previously determined.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Other definitions and special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Flexible premium life insurance contract</inline>.—</heading>
<content class="inline">The terms ‘flexible premium life insurance contract’ and ‘contract’ mean a life insurance contract (including any qualified additional benefits) which provides for the payment of one or more premiums which are not fixed by the insurer as to both timing and amount. Such terms do not include that portion of any contract which is treated under State law as providing any annuity benefits other than as a settlement option.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Premiums paid</inline>.—</heading>
<chapeau class="inline">The term ‘premiums paid’ means the premiums paid under the contract less any amounts (other than amounts includible in gross income) to which section 72(e) applies. If, in order to comply with the requirements of paragraph (1)(A), any portion of any premium paid during any contract year is returned by the insurance company (with interest) within 60 days after the end of a contract year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount so returned (excluding interest) shall be deemed to reduce the sum of the premiums paid under the contract during such year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">notwithstanding the provisions of section 72(e), the amount of any interest so returned shall be includible in the gross income of the recipient.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<chapeau class="inline">The term ‘applicable percentage’ means—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">140 percent in the case of an insured with an attained age at the beginning of the contract year of 40 or less, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of an insured with an attained age of more than 40 as of the beginning of the contract year, 140 percent reduced (but not below 105 percent) by one percent for each year in excess of 40.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Cash value</inline>.—</heading>
<content class="inline">The cash value of any contract shall be determined without regard to any deduction for any surrender charge or policy loan.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Qualified additional benefits</inline>.—</heading>
<chapeau class="inline">The term ‘qualified additional benefits’ means any—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">guaranteed insurability,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">accidental death benefit,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">family term coverage, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">waiver of premium.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<heading class="inline"><inline class="smallCaps">Premium payments not disqualifying contract</inline>.—</heading>
<content class="inline">The payment of a premium which would result in the sum of the premiums paid exceeding the guideline premium limitation shall be disregarded for purposes of paragraph (1)(A)(i) if the amount of such premium does not exceed the amount necessary to prevent the termination of the contract without cash value on or before the end of the contract year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<heading class="inline"><inline class="smallCaps">Net single premium</inline>.—</heading>
<chapeau class="inline">In computing the net single premium under paragraph (1)(B)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the mortality basis shall be that guaranteed under the contract (determined by reference to the<page identifier="/us/stat/96/550">96 STAT. 550</page> most recent mortality table allowed under all State laws on the date of issuance),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">interest shall be based on the greater of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">an annual effective rate of 4 percent (3 percent for contracts issued before July 1, 1983), or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the minimum rate or rates guaranteed upon issue of the contract, and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the computational rules of paragraph (2)(D) shall apply, except that the maturity date referred to in clause (ii) thereof shall not be earlier than age 95.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<heading class="inline"><inline class="smallCaps">Correction of errors</inline>.—</heading>
<chapeau class="inline">If the taxpayer establishes to the satisfaction of the Secretary that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the requirements described in paragraph (1) for any contract year was not satisfied due to reasonable error, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">reasonable steps are being taken to remedy the error,</content>
</clause>
<continuation class="inline">the Secretary may waive the failure to satisfy such requirements.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">Paragraph (1) of section 101(a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s101">26 USC 101</ref>.</p></sidenote> (relating to proceeds of life insurance contracts payable by reason of death) is amended by striking out “<quotedText>and in subsection (d)</quotedText>” and inserting in lieu thereof “<quotedText>, subsection (d), and subsection (f)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s101">26 USC 101 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to contracts entered into before January 1, 1984.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for contracts entered into before january 1, 1983</inline>.—</heading>
<content class="inline">Any contract entered into before January 1, 1983, which meets the requirements of section 101(f) of the Internal Revenue Code of 1954 on the date which is 1 year after the date<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 547.</p></sidenote> of the enactment of this Act shall be treated as meeting the requirements of such section for any period before the date on which such contract meets such requirements. Any death benefits paid under a flexible premium life insurance contract (within the meaning of section 101(f)(3)(A) of such Code) before the date which is 1 year after such date of enactment shall be excluded from gross income.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule for certain contracts</inline>.—</heading>
<content class="inline">Any contract entered into before January 1, 1983, shall be treated as meeting the requirements of subparagraph (A) of section 101(f)(1) of such Code if such contract would meet such requirements if section 103(0(2)(C) of such Code were applied by substituting “3 percent” for “4 percent”.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="267">SEC. 267. </num>
<heading class="inline">REDUCTION IN APPROXIMATE REVALUATION METHOD OF COMPUTING RESERVES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Reduction from $21 Per $1,000 To $19 Per $1,000 in Determining Approximate Revaluation of Certain Reserves Computed on Preliminary Term Basis</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Subparagraph (A) of section 818(c)(2) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818</ref>.</p></sidenote> to approximate revaluation of reserves computed on preliminary term basis) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>$21</quotedText>” and inserting in lieu thereof “<quotedText>$19</quotedText>”, and</content>
</subparagraph>
<page identifier="/us/stat/96/551">96 STAT. 551</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>2.1 percent</quotedText>” and inserting in lieu thereof “<quotedText>1.9 percent</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer allowed to elect out of approximate revaluation</inline>.—</heading>
<chapeau class="inline">The last sentence of section 818(c) (relating to life <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818</ref>.</p></sidenote> insurance reserves computed on preliminary term basis) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>or in effect for a taxable year beginning in 1981</quotedText>” after “1958” the first place it appears, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>or 1981, whichever is applicable</quotedText>” after “1958” the second place it appears.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s818">26 USC 818 note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1981, but only with respect to reserves established under contracts entered into after March 31, 1982.</content>
</subsection>
</section>
</part>
<part>
<num value="IV"><b>PART IV—</b></num>
<heading class="inline"><b>UNDERPAYMENTS OF ESTIMATED TAX FOR 1982</b></heading>
<section class="firstIndent0 fontsize10">
<num value="268">SEC. 268. </num>
<heading class="inline">UNDERPAYMENTS OF ESTIMATED TAX FOR 1982.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s802">26 USC 802 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">No addition to the tax shall be made under section 6655 of the Internal Revenue Code of 1954 (relating to failure by corporation to pay estimated income tax) for any period before December 15, 1982, with respect to any underpayment of estimated tax by a taxpayer with respect to any tax imposed by section 802(a), to the extent that such underpayment was created or increased by any provisions of this subtitle.</content>
</section>
</part>
</subtitle>
<subtitle>
<num value="E">Subtitle E—</num>
<heading class="inline">Employment Taxes</heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>IN GENERAL</b></heading>
<section class="firstIndent0 fontsize10">
<num value="269">SEC. 269. </num>
<heading class="inline">TREATMENT OF REAL ESTATE AGENTS AND DIRECT SELLERS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Chapter 25 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="3508">“SEC. 3508. </num>
<heading class="inline">TREATMENT OF REAL ESTATE AGENTS AND DIRECT SELLERS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3508">26 USC 3508</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">For purposes of this title, in the case of services performed as a qualified real estate agent or as a direct seller—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the individual performing such services shall not be treated as an employee, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the person for whom such services are performed shall not be treated as an employer.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Qualified real estate agent</inline>.—</heading>
<chapeau class="inline">The term ‘qualified real estate agent’ means any individual who is a sales person if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such individual is a licensed real estate agent,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">substantially all of the remuneration (whether or not paid in cash) for the services performed by such individual as a real estate agent is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the services performed by the individual are performed pursuant to a written contract between such individual and the person for whom the services are performed and such contract provides that the individual will not be<page identifier="/us/stat/96/552">96 STAT. 552</page> treated as an employee with respect to such services for Federal tax purposes.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Direct seller</inline>.—</heading>
<chapeau class="inline">The term ‘direct seller’ means any person if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">such person—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is engaged in the trade or business of selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any. other person) in the home or otherwise than in a permanent retail establishment, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is engaged in the trade or business of selling (or soliciting the sale of) consumer products in the home or otherwise than in a permanent retail establishment,</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">substantially all the remuneration (whether or not paid in cash) for the performance of the services described in subparagraph (A) is directly related to sales or other output (including the performance of services) rather than to the number of hours worked, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the services performed by the person are performed pursuant to a written contract between such person and the person for whom the services are performed and such contract provides that the person will not be treated as an employee with respect to such services for Federal tax purposes.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Coordination with retirement plans for self-employed</inline>.—</heading>
<content class="inline">This section shall not apply for purposes of subtitle A to the extent that the individual is treated as an employee under section 401(c)(1) (relating to self-employed individuals).”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Amendment of Social Security Act</inline>.—</heading>
<content class="inline">Section 210 of the Social Security Act is amended by adding at the end thereof the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s410">42 USC 410</ref>.</p></sidenote> following new subsection:
<quotedContent>
<section>
<heading class="centered">“Treatment of Real Estate Agents and Direct Sellers</heading>
<content class="indent0 firstIndent1 fontsize10">“(p) Notwithstanding any other provision of this title, the rules of section 3508 of the Internal Revenue Code of 1954 shall apply for<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 551.</p></sidenote> purposes of this title.”</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Indefinite Extension of Provisions Relating to Employment Status for Employment Taxes</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Termination of certain employment tax liability</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3401">26 USC 3401 note</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subparagraph (A) of section 530(a)(1) of the Revenue Act of 1978 (relating to termination of certain employment<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3401">26 USC 3401 note</ref>.</p></sidenote> tax liability for periods before July 1, 1982) is amended by striking out “<quotedText>ending before July 1, 1982</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (3) of section 530(a) of such Act is amended by striking out “<quotedText>and before July 1, 1982,</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">The subsection heading of subsection (a) of section 530 of such Act is amended by striking out “<quotedText><inline class="smallCaps">For Periods Before July 1, 1982</inline></quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Prohibition against regulations and rulings on employment status</inline>.—</heading>
<chapeau class="inline">Subsection (b) of section 530 of such Act is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>July 1, 1982 (or, if earlier,</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>taxes)</quotedText>” and inserting in lieu thereof “taxes”.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/553">96 STAT. 553</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Certain regulations, etc., permitted</inline>.—</heading>
<content class="inline">Nothing in section <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3508">26 USC 3508 note</ref>.</p></sidenote> 530 of the Revenue Act of 1978 shall be construed to prohibit the implementation of the amendments made by this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3401">26 USC 3401 note</ref>.</p></sidenote> section.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for chapter 25 of such Code is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 3508. </designator><label>Treatment of real estate agents and direct sellers.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3508">26 USC 3508 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amendments made by this section shall apply to services performed after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (c).—</heading>
<content class="inline">The amendments made by subsection (c) shall take effect on July 1, 1982.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="270">SEC. 270. </num>
<heading class="inline">SIMPLIFIED PROCEDURE FOR DETERMINING AMOUNT OF EMPLOYMENT TAXES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Chapter 25 (relating to general provisions relating to employment taxes), as amended by section 271, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="3509">“SEC. 3509. </num>
<heading class="inline">DETERMINATION OF EMPLOYERS LIABILITY FOR CERTAIN EMPLOYMENT TAXES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3509">26 USC 3509</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">If any employer fails to deduct and withhold any tax under chapter 24 or subchapter A of chapter 21 with respect <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3401/3101">26 USC 3401 <i>et seq.</i> 3101</ref>.</p></sidenote> to any employee by reason of treating such employee as not being an employee for purposes of such chapter or subchapter, the amount of the employer’s liability for—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Withholding taxes</inline>.—</heading>
<content class="inline">Tax under chapter 24 for such year with respect to such employee shall be determined as if the amount required to be deducted and withheld were equal to 1.5 percent of the wages (as defined in section 3401) paid to such employee.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Employee social security tax</inline>.—</heading>
<content class="inline">Taxes under subchapter A of chapter 21 with respect to such employee shall be determined as if the taxes imposed under such subchapter were 20 percent of the amount imposed under such subchapter without regard to this subparagraph.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Employer’s Liability Increased Where Employer Disregards Reporting Requirements</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of an employer who fails to meet the applicable requirements of section 6041(a), 6041A, or <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 601.</p></sidenote> 6051 with respect to any employee, unless such failure is due to reasonable cause and not willful neglect, subsection (a) shall be applied with respect to such employee—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">by substituting ‘3 percent’ for ‘1.5 percent’ in paragraph (1); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">by substituting ‘40 percent’ for ‘20 percent’ in paragraph (2).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Applicable requirements</inline>.—</heading>
<content class="inline">For purposes of paragraph (1), the term ‘applicable requirements’ means the requirements described in paragraph (1) which would be applicable consistent with the employer’s treatment of the employee as not being an employee for purposes of chapter 24 or subchapter A of chapter 21.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Section No to Apply In Cases of Intentional Disregard</inline>.—</heading>
<content class="inline">This section shall not apply to the determination of the <page identifier="/us/stat/96/554">96 STAT. 554</page> employer’s liability for tax under chapter 24 or subchapter A of chapter 21 if such liability is due to the employer’s intentional<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3401/3101">26 USC 3401 <i>et seq.</i> 3101</ref>.</p></sidenote> disregard of the requirement to deduct and withhold such tax.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Special Rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Determination of liability</inline>.—</heading>
<chapeau class="inline">If the amount of any liability for tax is determined under this section—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the employee’s liability for tax shall not be affected by the assessment or collection of the tax so determined,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the employer shall not be entitled to recover from the employee any tax so determined, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">sections 3402(d) and section 6521 shall not apply.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Section not to apply where employer deducts wage but not social security taxes</inline>.—</heading>
<chapeau class="inline">This section shall not apply to any employer with respect to any wages if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the employer deducted and withheld any amount of the tax imposed by chapter 24 on such wages, but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">failed to deduct and withhold the amount of the tax imposed by subchapter A of chapter 21 with respect to such wages.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Section not to apply to certain statutory employees</inline>.—</heading>
<content class="inline">This section shall not apply to any tax under subchapter A of chapter 21 with respect to an individual described in subsection (d)(3) of section 3121 (without regard to whether such individual is described in paragraph (1) or (2) of such subsection).”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">The table of sections for chapter 25 is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 3509. </designator><label>Determination of employer’s liability for certain employment taxes.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3509">26 USC 3509 note</ref>.</p></sidenote> take effect on the date of the enactment of this Act, except that such amendments shall not apply to any assessment made before January 1, 1983.</content>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>FEDERAL UNEMPLOYMENT TAX</b></heading>
<subpart>
<num value="A"><b>Subpart A—</b></num>
<heading class="inline"><b>Increase in Federal Unemployment Tax</b></heading>
<section class="firstIndent0 fontsize10">
<num value="271">SEC. 271. </num>
<heading class="inline">INCREASE IN FEDERAL UNEMPLOYMENT TAX WAGE BASE AND RATE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Increase in wage base</inline>.—</heading>
<content class="inline">Paragraph (1) of section 3306(b)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote> (defining wages) is amended by striking out “<quotedText>$6,000</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>$7,000</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Increase in Rate</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Paragraph (1) of section 3301 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3301">26 USC 3301</ref>.</p></sidenote> rate of unemployment tax) is amended by striking out “<quotedText>3.4 percent</quotedText>” and inserting in lieu thereof “<quotedText>3.5 percent</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Technical amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subparagraph (C) of section 901(c)(3) of the Social Security Act is amended to read as follows:<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1101">42 USC 1101</ref>.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">Each estimate of net receipts under this paragraph shall be based upon (i) a tax rate of 0.5 percent in the case of any calendar year for which the rate of tax under section 3301 of the Federal Unemployment Tax Act is 3.2 percent, and (ii) a tax rate of 0.8<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3301">26 USC 3301</ref>.</p></sidenote> percent in the case of any calendar year for which the rate of tax under such section is 3.5 percent.”</content>
</subparagraph>
</quotedContent>
</paragraph>
<page identifier="/us/stat/96/555">96 STAT. 555</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (1) of section 905(b) of such Act is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1105">42 USC 1105</ref>.</p></sidenote> by amending the last sentence to read as follows: “In the case of any month after March 1983 and before April 1 of the first calendar year to which paragraph (2) of section 3301 of the Federal Unemployment Tax Act applies, the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3301">26 USC 3301</ref>.</p></sidenote> first sentence of this paragraph shall be applied by substituting ‘40 percent’ for ‘one-tenth’.”</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (b) of section 6157 is amended by striking <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6157">26 USC 6157</ref>.</p></sidenote> out “<quotedText>0.7 percent</quotedText>” and inserting in lieu thereof “<quotedText>0.8 percent</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Increase in Rate For 1985 and Thereafter</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Section 3301 (as amended by subsection (b)) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>3.5 percent</quotedText>” and inserting in lieu thereof “<quotedText>6.2 percent</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “3.2 percent” and inserting in lieu thereof “6.0 percent”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline">Increase in amount of state credit.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Subsection (b) of section 3302 (relating to additional <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3302">26 USC 3302</ref>.</p></sidenote> credit) is amended by striking out “<quotedText>2.7%</quotedText>” and inserting in lieu thereof “<quotedText>5.4%</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (1) of section 3302(d) (relating to rate of tax deemed to be 3 percent) is amended by striking out “<quotedText>3 percent</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>6 percent</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Technical amendments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (2) of section 3302(c) is amended by striking out “<quotedText>10 percent</quotedText>” each place it appears in subparagraph (A) and inserting in lieu thereof “<quotedText>5 percent</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Paragraph (3) of section 3302(c) is amended by striking out “<quotedText>15 percent</quotedText>” and inserting in lieu thereof “7½ percent”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (b) of section 6157 is amended by striking <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6157">26 USC 6157</ref>.</p></sidenote> out “<quotedText>0.5 percent</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>0.6 percent</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<chapeau class="inline">Subparagraph (C) of section 901(c)(3) of the Social Security Act (as amended by subsection (b)) is amended— <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 554.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “<quotedText>0.5 percent</quotedText>” and inserting in lieu thereof “<quotedText>0.6 percent</quotedText>”;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out “<quotedText>3.2 percent</quotedText>” and inserting in lieu thereof “<quotedText>6.0 percent</quotedText>”; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">by striking out “<quotedText>3.5 percent</quotedText>” and inserting in lieu thereof “<quotedText>6.2 percent</quotedText>”.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsections (a) and (b)</inline>.—</heading>
<content class="inline">The amendments made by subsections <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3301">26 USC 3301 note</ref>.</p></sidenote> (a) and (b) shall apply to remuneration paid after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection (c)</inline>.—</heading>
<content class="inline">The amendments made by subsection (c) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3301">26 USC 3301 note</ref>.</p></sidenote> shall apply to remuneration paid after December 31, 1984.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Transitional rule for certain employees</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3302">26 USC 3302 note</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding section 3303 of the Internal Revenue Code of 1954, in the case of taxable years beginning after December 31, 1984, and before January 1, 1989, a taxpayer shall be allowed the additional credit under section 3302(b) of such Code with respect to any <sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>.</p></sidenote> employee covered by a qualified specific industry provision<page identifier="/us/stat/96/556">96 STAT. 556</page> if the requirements of subparagraph (B) are met with respect to such employee.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Requirements</inline>.—</heading>
<content class="inline">The requirements of this subparagraph are met for any taxable year with respect to any employee covered by a specific industry provision if the amount of contributions required to be paid for the taxable year to the unemployment fund of the State with respect to such employee are not less than the product of the required rate multiplied by the wages paid by the employer during the taxable year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Required rate</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (B), the required rate for any taxable year is the sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the rate at which contributions were required to be made under the specific industry provision as in effect on August 10, 1982, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the applicable percentage of the excess of 5.4 percent over the rate described in clause (i).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (C), the term “applicable percentage” means—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">20 percent in the case of taxable year 1985,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">40 percent in the case of taxable year 1986,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">60 percent in the case of taxable year 1987, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">80 percent in the case of taxable year 1988.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<heading class="inline"><inline class="smallCaps">Qualified specific industry provision</inline>.—</heading>
<chapeau class="inline">For purposes of this paragraph, the term, “qualified specific industry provision” means a provision contained in a State unemployment compensation law (as in effect on August 10, 1982)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">which applies to employees in a specific industry or to an otherwise defined type of employees, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">under which employers may elect to make contributions at a specified rate (without experience rating) which exceeds 2.7 percent.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</section>
</subpart>
<subpart>
<num value="B"><b>Subpart B—</b></num>
<heading class="inline"><b>Other Financing Provisions</b></heading>
<section class="firstIndent0 fontsize10">
<num value="272">SEC. 272. </num>
<heading class="inline">CREDIT REDUCTION NOT TO APPLY WHEN STATE MAKES CERTAIN REPAYMENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 3302 (relating to credits against<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/876">95 Stat. 876</ref>.</p></sidenote> unemployment tax) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Credit Reduction Not To Apply When State Makes Certain Repayments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of any State which meets requirements of paragraph (2) with respect to any taxable year, subsection (c)(2) shall not apply to such taxable year; except that such taxable year (and January 1 of such taxable year) shall (except as provided in subsection (f)(3)) be taken into account for purposes of applying subsection (c)(2) to succeeding taxable years.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Requirements</inline>.—</heading>
<chapeau class="inline">The requirements of this paragraph are met by any State with respect to any taxable year if the Secretary of Labor determines that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">the repayments during the 1-year period ending on November 9 of such taxable year made by such State of<page identifier="/us/stat/96/557">96 STAT. 557</page> advances under title XII of the Social Security Act are not <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1321">42 USC 1321</ref>.</p></sidenote> less than the sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the potential additional taxes for such taxable year, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any advances made to such State during such 1-year period under such title XII,</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">there will be sufficient amounts in the State unemployment fund to pay all compensation during the 3-month period beginning on November 1 of such taxable year without receiving any advance under title XII of the Social Security Act, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">there is a net increase in the solvency of the State unemployment compensation system for the taxable year attributable to changes made in the State law after the date on which the first advance taken into account in determining the amount of the potential additional taxes was made (or, if later, after the date of the enactment of this subsection) and such net increase equals or exceeds the potential additional taxes for such taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">DEFINITIONS.—For purposes of paragraph (2)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Potential additional taxes</inline>.—</heading>
<content class="inline">The term ‘potential additional taxes’ means, with respect to any State for any taxable year, the aggregate amount of the additional tax which would be payable under this chapter for such taxable year by all taxpayers subject to the unemployment compensation law of such State for such taxable year if paragraph (2) of subsection (c) had applied to such taxable year and any preceding taxable year without regard to this subsection but with regard to subsection (f).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Treatment of certain reductions</inline>.—</heading>
<content class="inline">Any reduction in the State’s balance under section 901(d)(1) of the Social Security Act shall not be treated as a repayment made by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1101">42 USC 1101</ref>.</p></sidenote> such State.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Reports</inline>.—</heading>
<content class="inline">The Secretary of Labor may require a State to furnish such information at such time and in such manner as may be necessary for purposes of paragraph (2).”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3302">26 USC 3302 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1982. </content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="273">SEC. 273. </num>
<heading class="inline">LIMITATION ON FIFTH YEAR CREDIT REDUCTION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (2) of section 3302(c) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3302">26 USC 3302</ref>.</p></sidenote> limit on total credits) is amended by adding at the end thereof the following new sentence: “<quotedText>Subparagraph (C) shall not apply with respect to any taxable year to which it would otherwise apply (but subparagraph (B) shall apply to such taxable year) if the Secretary of Labor determines (on or before November 10 of such taxable year) that the State meets the requirements of subsection (f)(2)(B) for such taxable year.</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3302">26 USC 3302 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="274">SEC. 274. </num>
<heading class="inline">DEFERRAL OF INTEREST IN CASE OF CERTAIN STATES WITH HIGH UNEMPLOYMENT RATES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (3) of section 1202(b) of the Social Security Act is amended by adding at the end thereof the following <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/879">95 Stat. 879</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1322">42 USC 1322</ref>.</p></sidenote> new subparagraph: 
<page identifier="/us/stat/96/558">96 STAT. 558</page>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<chapeau class="inline">In the case of any State which meets the requirements of clause (ii) for any calendar year, any interest otherwise required to be paid under this subsection during such calendar year shall be paid as follows—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">25 percent of the amount otherwise required to be paid on or before any day during such calendar year shall be paid on or before such day; and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">25 percent of the amount otherwise required to be paid on or before such day shall be paid on or before the corresponding day in each of the 3 succeeding calendar years.</content>
</subclause>
<continuation class="inline">Any interest the time for payment of which is deferred under this subparagraph shall bear interest in the same manner as if it were an advance made on the day on which it would have been required to be paid but for this subparagraph.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">A State meets the requirements of this clause for any calendar year if the rate of insured unemployment (as determined for purposes of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970) under the State law of the period<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> consisting of the first 6 months of the preceding calendar year equaled or exceeded 7.5 percent.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8">42 USC 1322 note.</p></sidenote> shall apply to interest required to be paid after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="275">SEC. 275. </num>
<heading class="inline">REQUIRED REPAYMENTS FROM EXTENDED UNEMPLOYMENT COMPENSATION ACCOUNT.</heading>
<content class="indent0 firstIndent1 fontsize10">Subsection (d) of section 905 of the Social Security Act is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1105">42 USC 1105</ref>.</p></sidenote> by inserting after the second sentence the following new sentence: “Repayments under the preceding sentence shall be made whenever the Secretary of the Treasury (after consultation with the Secretary of Labor) determines that the amount then in the account exceeds the amount necessary to meet the anticipated payments from the account during the next 3 months.”</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="276">SEC. 276. </num>
<heading class="inline">TREATMENT OF CERTAIN SERVICES PERFORMED BY STUDENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Student Interns</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subparagraph (C) of section 3306(c)(10)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote> (defining employment) is amended by striking out “<quotedText>under the age of 22</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Effective date</inline>.—</heading>
<content class="inline">The amendment made by paragraph (1)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306 note</ref>.</p></sidenote> shall apply with respect to services performed after the date of the enactment of this Act.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Full Time Students Employed By Summer Camps</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Service by full time students</inline>.—</heading>
<chapeau class="inline">Subsection (c) of section 3306 (defining employment) is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of paragraph (18),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the period at the end of paragraph (19) and inserting in lieu thereof “<quotedText>; or</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by adding at the end thereof the following new paragraph:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="20">“(20) </num>
<chapeau class="inline">service performed by a full time student (as defined in subsection (q)) in the employ of an organized camp—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">if such camp—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">did not operate for more than 7 months in the calendar year and did not operate for more than 7 months in the preceding calendar year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">had average gross receipts for any 6 months in the preceding calendar year which were not more than<page identifier="/us/stat/96/559">96 STAT. 559</page> 33⅓ percent of its average gross receipts for the other 6 months in the preceding calendar year; and</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">if such full time student performed services in the employ of such camp for less than 13 calendar weeks in such calendar year.”</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Full time student defined</inline>.—</heading>
<content class="inline">Section 3306 is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote> adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="q">“(q) </num>
<heading class="inline"><inline class="smallCaps">Full time student</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (c)(20), an individual shall be treated as a full time student for any period—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">during which the individual is enrolled as a full time student at an educational institution, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">which is between academic years or terms if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the individual was enrolled as a full time student at an educational institution for the immediately preceding academic year or term, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">there is a reasonable assurance that the individual will be so enrolled for the immediately succeeding academic year or term after the period described in subparagraph (A).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Effective date</inline>.—</heading>
<content class="inline">The amendments made by this subsection<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote> shall apply to remuneration paid after December 31, 1982, and before January 1, 1984.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="277">SEC. 277. </num>
<heading class="inline">TREATMENT OF CERTAIN ALIEN FARM WORKERS.</heading>
<content class="indent0 firstIndent1 fontsize10">Subparagraph (B) of section 3306(c)(1) (defining employment) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3306">26 USC 3306</ref>.</p></sidenote> amended by striking out “<quotedText>January 1, 1982</quotedText>” and inserting in lieu thereof “<quotedText>January 1, 1984</quotedText>”.</content>
</section>
</subpart>
</part>
<part>
<num value="III"><b>PART III—</b></num>
<heading class="inline"><b>MEDICARE COVERAGE</b></heading>
<section class="firstIndent0 fontsize10">
<num value="278">SEC. 278. </num>
<heading class="inline">MEDICARE COVERAGE OF, AND APPLICATION OF HOSPITAL INSURANCE TAX TO, FEDERAL EMPLOYMENT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Application of Hospital Insurance Tax to Federal Employment</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 3121 (relating to definitions for purposes <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3121">26 USC 3121</ref>.</p></sidenote> of the Federal Insurance Contributions Act) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="u">“(u) </num>
<heading class="inline"><inline class="smallCaps">Application of Hospital Insurance Tax to Federal Employment</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of the taxes imposed by sections 3101(b) and 3111(b)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">paragraph (6) of subsection (b) shall be applied without regard to subparagraphs (A), (B), and (C)(i), (ii), and (vi) thereof, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">paragraph (5) of subsection (b) (and the provisions of law referred to therein) shall not apply.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Medicare qualified federal employment</inline>.—</heading>
<chapeau class="inline">For purposes of this chapter, the term ‘medicare qualified Federal employment’ means service which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is employment (as defined in subsection (b)) with the application of paragraph (1), but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">would not be employment (as so defined) without the application of paragraph (1).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment to self-employment tax</inline>.—</heading>
<content class="inline">Section 1402(b) (relating to self-employment income) is amended in <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1402">26 USC 1402</ref>.</p></sidenote> the second sentence by striking out “<quotedText>and</quotedText>” before “<quotedText>(B)</quotedText>” and by inserting before the period the following: “, and (C) includes, but<page identifier="/us/stat/96/560">96 STAT. 560</page> only with respect to the tax imposed by section 1401(b), remuneration paid for medicare qualified Federal employment (as defined in section 3121(u)(2)) which is subject to the taxes<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 559.</p></sidenote> imposed by sections 3101(b) and 3111(b)”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment to federal service</inline>.—</heading>
<content class="inline">Section 3122 (relating to federal service) is amended in the first sentence by inserting “including service which is medicare qualified Federal employment (as defined in section 3121(u)(2)),” after “wholly owned by the United States,”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Entitlement to Hospital Insurance Benefits</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Definition of medicare qualified federal employment</inline>.—</heading>
<content class="inline">Section 210 of the Social Security Act is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s410">42 USC 410</ref>.</p></sidenote> adding at the end thereof the following new subsection:
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<subsection class="firstIndent1 fontsize10">
<quotedContent>
<section>
<heading class="centered">“Medicare Qualified Federal Employment</heading>
<subsection class="firstIndent1 fontsize10">
<num value="p">“(p) </num>
<chapeau class="inline">For purposes of sections 226 and 226A, the term ‘medicare<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426/426–1">42 USC 426, 426–1</ref>.</p></sidenote> qualified Federal employment’ means any service which would constitute ‘employment’ as defined in subsection (a) of this section but for the application of the provisions of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">subparagraph (A), (B), or (C)(i), (ii), or (vi) of subsection (a)(6), or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">subsection (a)(5).”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</subsection>
<subsection class="firstIndent1 fontsize10">
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Entitlement to hospital insurance benefits</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">For individuals age 65 or older</inline>.—</heading>
<chapeau class="inline">Section 226(a)(2) of the the Social Security Act is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426</ref>.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by inserting “<quotedText>(A)</quotedText>” after “<quotedText>(2)</quotedText>”;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by striking out “<quotedText>or is a qualified railroad retirement beneficiary,</quotedText>” at the end of subparagraph (A); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">by inserting after subparagraph (A) the following new subparagraphs:</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is a qualified railroad retirement beneficiary, or</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">would meet the requirements of subparagraph (A) upon filing application for the monthly insurance benefits involved if medicare qualified Federal employment (as defined in section 210(p)) were treated as employment (as defined in section 210(a))<sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>.</p></sidenote> for purposes of this title, and (ii) files an application, in conformity with regulations of the Secretary, for hospital insurance benefits under part A of title XVIII,”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Entitlement for disabled individuals</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 226(b)(2) of the Social Security Act is amended by striking out “<quotedText>(B)</quotedText>” and all that follows through “1974,” and adding at the end the following:</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is, and has been for not less than 24 months, a disabled qualified railroad retirement beneficiary, within the meaning of section 7(d) of the Railroad Ret i rement Act of 1974, or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t45/s231f">45 USC 231f</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">has filed an application, in conformity with regulations of the Secretary, for hospital insurance benefits under part A of title XVIII pursuant to this subparagraph, and</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">would meet the requirements of subparagraph (A) (as determined under the disability criteria, including reviews, applied under this title), including the requirement than the has been entitled to the specified benefits for 24 months, if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">medicare qualified Federal employment (as defined in section 210(p)) were treated as employment (as defined in section 210(a)) for purposes of this title, and</content>
</subclause>
<page identifier="/us/stat/96/561">96 STAT. 561</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the filing of the application under clause (i) of this subparagraph were deemed to be the filing of an application for the disability-related benefits referred to in clause (i), (ii), or (iii) of subparagraph (A),”.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<heading class="inline"><inline class="smallCaps">Clarification of period of entitlement</inline>.—</heading>
<content class="inline">Section 226(b) of such Act is further amended by adding <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426</ref>.</p></sidenote> after the first sentence the following new sentence: “In applying the previous sentence in the case of an individual described in paragraph (2)(C), the ‘twenty-fifth month of his entitlement’ refers to the first month after the twenty-fourth month of entitlement to specified benefits referred to in paragraph (2)(C) and ‘notice of termination of such entitlement’ refers to a notice that the individual would no longer be determined to be entitled to such specified benefits under the conditions described in that paragraph.”.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<heading class="inline"><inline class="smallCaps">Entitlement for individuals with end-stage renal disease</inline>.—</heading>
<content class="inline">Paragraph (1) of section 226A(a) of the Social Security Act is amended to read as follows: <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426–1">42 USC 426–1</ref>.</p></sidenote>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">is fully or currently insured (as such terms are defined in section 214), or would be fully or currently insured if (i) his service as an employee (as defined in the Railroad Ret i rement Act of 1974) after December 31, 1936, were included within the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t45/s231t">45 USC 231t</ref>.</p></sidenote> meaning of the term ‘employment’ for purposes of this title, and (ii) his medicare qualified Federal employment (as defined in section 210(p)) were included within the meaning of the term <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 560.</p></sidenote> ‘employment’ for purposes of this title;</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">is entitled to monthly insurance benefits under this title, (ii) is entitled to an annuity under the Railroad Retirement Act of 1974, or (iii) would be entit led to a monthly insurance benefit under this title if medicare qualified Federal employment (as defined in 210(p)) after December 31, 1982, were included within the meaning of the term ‘employment’ for purposes of this title; or</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">is the spouse or dependent child (as defined in regulations) of an individual described in subparagraph (A) or (B);”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<chapeau class="inline">Section 1811 of the Social Security Act is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “(or would be eligible for such benefits if certain Federal employment were covered employment under such title)” after “title II of this Act” in clause (1), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “(or would have been so entitled to such benefits if certain Federal employment were covered employment under such title)” after “title II of this Act” in clause (2).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Notice to individuals who are prospective medicare beneficiaries based on federal employment</inline>.—</heading>
<content class="inline">Section 226 of such Act is amended by redesignating subsection (g) as subsection <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426</ref>.</p></sidenote> (h) and by inserting after subsection (f) the following new subsection:
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<content class="inline">The Secretary and Director of the Office of Personnel Management shall jointly prescribe and carry out procedures designed to assure that all individuals who perform medicare qualified Federal employment are fully informed with respect to (1) their eligibility or potential eligibility for hospital insurance benefits (based on such employment) under part A of title XVIII, (2) the requirements for <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c</ref>.</p></sidenote><page identifier="/us/stat/96/562">96 STAT. 562</page> and conditions of such eligibility, and (3) the necessity of timely application as a condition of entitlement under subsection (b)(2)(C), giving particular attention to individuals who apply for an annuity under chapter 83 of title 5, United States Code, or under another<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8301">5 USC 8301 <i>et seq.</i></ref></p></sidenote> similar Federal retirement program, and whose eligibility for such an annuity is or would be based on a disability.”.</content>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Hospital insurance taxes</inline>.—</heading>
<content class="inline">The amendments made by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3121">26 USC 3121 note</ref>.</p></sidenote> subsection (a) shall apply to remuneration paid after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Medicare coverage</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426 note</ref>.</p></sidenote>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by subsection (b) are effective on and after January 1, 1983, and the amendments made by paragraph (3) of that subsection apply to remuneration (for medicare qualified Federal employment) paid after December 31, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Treatment of current disabilities</inline>.—</heading>
<content class="inline">For purposes of establishing entitlement to hospital insurance benefits under part A of title XVIII of the Social Security Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395c">42 USC 1395c</ref>.</p></sidenote> pursuant to the amendments made by subsection (b) or the provisions of subsection (d), no individual may be considered to be under a disability for any period before January 1, 1983.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Transitional Provisions</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426">42 USC 426 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of sections 226, 226A, and 1811 of the Social Security Act, in the case of any individual—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s426/426–1/1395c">42 USC 426, 426–1, 1395c</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">who performs service both during January 1983, and before January 1, 1983, which constitutes medicare qualified Federal employment (as defined in section 210(p) of such Act) and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">who would be entitled, under section 226(a)(2)(C), 226(b)(2)(C), 226A(a)(l)(A)(ii), or 226A(a)(l)(B)(iii) of such Act,<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 560, 561.</p></sidenote> to hospital insurance benefits under part A of title XVIII of such Act but for the failure to include medicare qualified Federal employment (as so defined) within the meaning of the term “employment” for purposes of title II of such Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401">42 USC 401</ref>.</p></sidenote> for remuneration paid before January 1, 1983,</content>
</subparagraph>
<continuation class="inline">the individual’s medicare qualified Federal employment (as so defined) performed before January 1, 1983, for which remuneration was paid before such date, shall be considered to be “employment” (as so defined), but only for the purpose of providing such entitlement.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Eligibility of other persons</inline>.—</heading>
<content class="inline">Any individual who is entitled to hospital insurance benefits under part A of title XVIII of the Social Security Act by reason of the application of paragraph (1) of this subsection, shall be deemed to be entitled to an old-age benefit under section 202 of such Act, or a disability <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s402">42 USC 402</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s423">42 USC 423</ref>.</p></sidenote> benefit under section 223 of such Act, for purposes of determining eligibility for such hospital insurance benefits for any other person. In applying this paragraph, any such other person who would be entitled to a monthly benefit under section 202 of such Act if such individual (to whom paragraph (1) applies) were entitled to such old-age or disability benefit, shall be deemed to be entitled to such monthly benefit, but only for purposes of determining such person’s eligibility for hospital insurance benefits.</content>
</paragraph>
<page identifier="/us/stat/96/563">96 STAT. 563</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Appropriations</inline>.—</heading>
<chapeau class="inline">There are authorized to be appropriated to the Federal Hospital Insurance Trust Fund from time to time such sums as the Secretary of Health and Human Services deems necessary for any fiscal year, on account of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">payments made or to be made during such fiscal year from such Trust Fund with respect to individuals who are entitled to benefits under title XVIII of the Social Security Act solely by reason of paragraph (1) or (2) of this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1395">42 USC 1395</ref>.</p></sidenote> subsection,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the additional adminstrative expenses resulting or expected to result therefrom, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">any loss in interest to such Trust Fund resulting from the payment of those amounts,</content>
</subparagraph>
<continuation class="inline">in order to place such Trust Fund in the same position at the end of such fiscal year as it would have been in if this subsection had not been enacted.</continuation>
</paragraph>
</subsection>
</section>
</part>
</subtitle>
<subtitle>
<num value="F"><b>Subtitle F—</b></num>
<heading class="inline"><b>Excise Taxes</b></heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>AIRPORT AND AIRWAY</b></heading>
<section class="firstIndent0 fontsize10">
<num value="279">SEC. 279. </num>
<heading class="inline">TAX ON FUEL USED IN NONCOMMERCIAL AVIATION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Imposition of Tax</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Gasoline fuels</inline>.—</heading>
<content class="inline">Paragraph (3) of subsection 4041(c) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4041">26 USC 4041</ref>.</p></sidenote> (relating to rate of tax) is amended by striking out “<quotedText>3 cents a gallon</quotedText>” and inserting in lieu thereof “<quotedText>8 cents a gallon (10½ cents a gallon in the case of any gasoline with respect to which a tax is imposed under section 4081 at the rate set forth in subsection (b) thereof)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Nongasoline fuels</inline>.—</heading>
<content class="inline">Paragraph (1) of subsection 4041(c) (relating to tax on fuel used in noncommercial aviation) is amended by striking out “<quotedText>7 cents</quotedText>” and inserting in lieu thereof “<quotedText>14 cents</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">Paragraph (5) of section 4041(c) is amended to read as follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">The taxes imposed by paragraphs (1) and (2) shall apply during the period beginning on September 1, 1982, and ending on December 31, 1987.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Certain helicopters</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Exemption</inline>.—</heading>
<content class="inline">Section 4041 (relating to tax on special fuels) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="l">“(l) </num>
<heading class="inline"><inline class="smallCaps">Exemption for certain helicopter uses</inline>.—</heading>
<chapeau class="inline">No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the planting, cultivation, cutting or transportation of, or caring for, trees (including logging operation),</content>
</paragraph>
<continuation class="inline">but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1701">49 USC 1701 note</ref>.</p></sidenote> Airport and Airway Improvement Act of 1982 during such use.”</continuation>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Refund of tax</inline>.—</heading>
<chapeau class="inline">Subsection (d) of section 6427 (relating to <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 671.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6427">26 USC 6427</ref>.</p></sidenote> fuels not used for taxable purposes) is amended—</chapeau>
<page identifier="/us/stat/96/564">96 STAT. 564</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>or is used in a helicopter for a purpose described in section 4041(1),</quotedText>” after “<quotedText>section 4041(h)(2)(C),</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>or in Certain Helicopters</quotedText>” after “Museums” in the caption thereof.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4041">26 USC 4041 note</ref>.</p></sidenote> take effect on September 1, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="280">SEC. 280. </num>
<heading class="inline">TAX ON TRANSPORTATION BY AIR.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Transportation of Persons</inline>.—</heading>
<content class="inline">Section 4261 (relating to imposition <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4261">26 USC 4261</ref>.</p></sidenote> of tax) is amended by striking out subsection (e) and inserting in lieu thereof the following new subsections:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Exemption for Certain Helicopter Uses</inline>.—</heading>
<chapeau class="inline">No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),</content>
</paragraph>
<continuation class="inline">but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1701">49 USC 1701 note</ref>.</p><p class="firstIndent0 fontsize8"><i>Post</i>, p 671.</p></sidenote> Airport and Airway Improvement Act of 1982 during such use.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">The taxes imposed by this section shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1988.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Transportation of Property</inline>.—</heading>
<content class="inline">Subsection (d) of section 4271<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4271">26 USC 4271</ref>.</p></sidenote> is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1988.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Certain Terminated Taxes</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subchapter E of chapter 36 is hereby<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4491–4494">26 USC 4491–4494</ref>.</p></sidenote> repealed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline">Conforming amendments.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The table of subchapters for chapter 36 is amended by striking out the item relating to subchapter E.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">Section 4281 (relating to small aircraft on nonestablished <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4281">26 USC 4281</ref>.</p></sidenote> lines) is amended—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">by striking out “(as defined in section 4492(b))”, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">by adding at the end thereof the following new sentence: “<quotedText>For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate.</quotedText>”</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (a) of section 6156 is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6156">26 USC 6156</ref>.</p></sidenote> out “<quotedText>or 4491</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">Paragraph (2) of section 6156(e) is amended by striking out “<quotedText>in the case of the tax imposed by section 4481</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">The section heading for section 6156 is amended by striking out “<inline class="smallCaps">and civil aircraft</inline>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">(F) </num>
<content class="inline">The table of sections for subchapter A of chapter 62 is amended by striking out “and civil aircraft” in the item relating to section 6156.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">(G) </num>
<content class="inline">Section 6426 is hereby repealed.<sidenote><p class="firstIndent0 fontsize8">Repeal.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6426">26 USC 6426</ref>.</p></sidenote></content>
</subparagraph>
<page identifier="/us/stat/96/565">96 STAT. 565</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">(H) </num>
<content class="inline">The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6426.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4261">26 USC 4261 note</ref>.</p></sidenote> apply with respect to transportation beginning after August 31, 1982; except that such amendments shall not apply to any amount paid on or before such date.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="281">SEC. 281. </num>
<heading class="inline">EXTENSION OF AIRPORT AND AIRWAY TRUST FUND.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter A of chapter 98 (relating to Trust Fund Code) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="9302">“SEC. 9302. </num>
<heading class="inline">AIRPORT AND AIRWAY TRUST FUND.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s9502">26 USC 9502</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Creation of Trust Fund</inline>.—</heading>
<content class="inline">There is established in the Treasury of the United States a trust fund to be known as the ‘Airport and Airway Trust Fund’, consisting of such amounts as may be appropriated or credited to the Airport and Airway Trust Fund as provided in this section or section 9602(b).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Transfer to Airport and Airway Trust Fund of Amounts Equivalent to Certain Taxes</inline>.—</heading>
<chapeau class="inline">There is hereby appropriated to the Airport and Airway Trust Fund—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">amounts equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under subsections (c) and (d) of section 4041 (taxes on aviation fuel) and under sections 4261 and 4271 (taxes on transportation by air);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under section 4081, with respect to gasoline used in aircraft; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under paragraphs (2) and (3) of section 4071(a), with respect to tires and tubes of the types used on aircraft.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Appropriation of additional sums</inline>.—</heading>
<content class="inline">There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline">Expenditures from Airport and Airway Trust Fund.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Airport and airway program</inline>.—</heading>
<chapeau class="inline">Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 1987, to meet those obligations of the United States—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1701">49 USC 1701</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1701">49 USC 1701 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2101">49 USC 2101 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/622">95 Stat. 622</ref>.</p><p class="firstIndent0 fontsize8"><i>Post</i>, p. 671.</p></sidenote> Development Act Amendments of 1976 or of the Aviation Safety and Noise Abatement Act of 1979 or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 (as such Acts were in effect on the date of the enactment of the Airport and Airway Improvement Act of 1982);</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">heretofore or hereafter incurred under the Federal Aviation Act of 1958, as amended (49 U.S.C. 1301 et seq.), which are attributable to planning, research and development, construction, or operation and maintenance of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">air traffic control,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">air navigation.</content>
</clause>
<page identifier="/us/stat/96/566">96 STAT. 566</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">communications, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">supporting services,</content>
</clause>
<continuation class="inline">for the airway system; or</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">for those portions of the administrative expenses of the Department of Transportation which are attributable to activities described in subparagraph (A) or (B).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Transfers from airport and airway trust fund on account of certain refunds</inline>.—</heading>
<content class="inline">The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after August 31, 1982, in respect of fuel used in aircraft, under section 6420 (relating to amounts paid in respect of gasoline used on farms, 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Transfers from the airport and airway trust fund on account of certain section 39 credits</inline>.—</heading>
<content class="inline">The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 39 with respect to fuel used after August 31, 1982. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Repeal of Section 208 of the Airport and Airway Revenue Act of 1970</inline>.—</heading>
<content class="inline">Section 208 of the Airport and Airway Revenue Act of 1970 is hereby repealed.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1742">49 USC 1742</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The table of sections for subchapter A of chapter 98 is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 9501. </designator><label>Black Lung Disability Trust Fund.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 9502. </designator><label>Airport and Airway Trust Fund.”.</label></referenceItem>
</toc>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section heading for section 9501 (relating to establishment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s9501">26 USC 9501</ref>.</p></sidenote> of Black Lung Disability Trust Fund) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="9501">“SEC. 9501. </num>
<heading class="inline">BLACK LUNG DISABILITY TRUST FUND.”.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s9502">26 USC 9502 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">The amendments made by this section shall take effect on September 1, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Savings Provisions</inline>.—</heading>
<content class="inline">The Airport and Airway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Airport and Airway Trust Fund established by section 208 of the Airport and Airway Revenue Act of 1970. Any reference in any law<sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>.</p></sidenote> to the Airport and Airway Trust Fund established by such section 208 shall be deemed to include a reference to the Airport and Airway Trust Fund established by the amendments made by this section.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="281A">SEC. 281A. </num>
<heading class="inline">TECHNICAL PROVISIONS RELATING TO TAX ON TRANSPORTATION OF PERSONS BY AIR.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Technical Modifications to Transportation of Passengers By Air</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Longer layover permitted to qualify as uninterrupted international air transportation</inline>.—</heading>
<content class="inline">Paragraph (3) of section<page identifier="/us/stat/96/567">96 STAT. 567</page> 4262(c) (defining uninterrupted international air transportation) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4262">26 USC 4262</ref>.</p></sidenote> is amended by striking out “<quotedText>6 hours</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>12 hours</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Authority to waive 225-mile zone provisions</inline>.—</heading>
<content class="inline">Section 4262 (defining taxable transportation) is amended by adding at <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4262">26 USC 4262</ref>.</p></sidenote> the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Authority to Waive 225-Mile Zone Provisions</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the Secretary of the Treasury determines that Canada or Mexico has entered into a qualified agreement—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary shall publish a notice of such determination <sidenote><p class="firstIndent0 fontsize8">Publication in Federal Register.</p></sidenote> in the Federal Register, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">effective with respect to transportation beginning after the date specified in such notice, to the extent provided in the agreement, the term ‘225-mile zone’ shall not include part or all of the country with respect to which such determination is made.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Termination of waiver</inline>.—</heading>
<chapeau class="inline">If a determination was made under paragraph (1) with respect to any country and the Secretary of the Treasury subsequently determines that the agreement is no longer in effect or that the agreement is no longer a qualified agreement—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary shall publish a notice of such determination <sidenote><p class="firstIndent0 fontsize8">Publication in Federal Register.</p></sidenote> in the Federal Register, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">subparagraph (B) of paragraph (1) shall cease to apply with respect to transportation beginning after the date specified in such notice.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Qualified agreement</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘qualified agreement’ means an agreement between the United States and Canada or Mexico (as the case may be)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">setting forth that portion of such country which is not to be treated as within the 225-mile zone, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">providing that the tax imposed by such country on transportation described in subparagraph (A) will be at a level which the Secretary of the Treasury determines to be appropriate.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Requirement that agreement be submitted to congress</inline>.—</heading>
<content class="inline">No notice may be published under paragraph (1)(A) with respect to any qualified agreement before the date 90 days after the date on which a copy of such agreement was furnished to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this subsection <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4262">26 USC 4262 note</ref>.</p></sidenote> shall apply to transportation beginning after August 31, 1982.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Manner in Which Tax on Transportation by Air is Required to be Shown on Airline Tickets</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<content class="inline">Subsection (a) of section 7275 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7275">26 USC 7275</ref>.</p></sidenote> penalty for offenses relating to certain airline tickets and advertising) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Tickets</inline>.—</heading>
<chapeau class="inline">In the case of transportation by air all of which is taxable transportation (as defined in section 4262), the ticket for such transportation shall show the total of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the amount paid for such transportation, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the taxes imposed by subsections (a) and (b) of section 4261.”.</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<page identifier="/us/stat/96/568">96 STAT. 568</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7275">26 USC 7275 note</ref>.</p></sidenote> shall apply with respect to transportation beginning after the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>COMMUNICATIONS SERVICES</b></heading>
<section class="firstIndent0 fontsize10">
<num value="282">SEC. 282. </num>
<heading class="inline">EXTENSION OF EXCISE TAX ON COMMUNICATIONS SERVICES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 4251 (relating to imposition of tax on<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4251">26 USC 4251</ref>.</p></sidenote> communications services) is amended by striking out subsections (a) and (b) and inserting the following new subsections:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Tax Imposed</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">There is hereby imposed on amounts paid for communications services a tax equal to the applicable percentage of amounts so paid.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Payment of tax</inline>.—</heading>
<content class="inline">The tax imposed by this section shall be paid by the person paying for such services.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">“For purposes of subsection (a)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Communications services</inline>.—</heading>
<chapeau class="inline">“The term ‘communications services’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">local telephone service;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">toll telephone service; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">teletypewriter exchange service.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Applicable percentage</inline>.—</heading>
<content class="inline">“The term ‘applicable percentage’ means—
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="text-align:left; font-weight:bold; vertical-align:bottom; font-size:8pt">“With respect to amounts paid pursuant to bills first rendered—</th>
<th style="text-align:right; font-weight:bold; vertical-align:bottom; font-size:8pt">The percentage is—</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">During 1983, 1984, or 1985</td>
<td style="text-align:right; padding-right:1em; vertical-align:top">3</td>
</tr>
<tr>
<td style="text-align:left; text-indent:3em; vertical-align:top" leaders="yes">During 1986 or thereafter</td>
<td style="text-align:right; vertical-align:top">0.”.</td>
</tr>
</tbody>
</table>
</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">“The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4251">26 USC 4251 note</ref>.</p></sidenote> shall apply with respect to amounts paid for communications services pursuant to bills first rendered after December 31, 1982.</content>
</subsection>
</section>
</part>
<part>
<num value="III"><b>PART III—</b></num>
<heading class="inline"><b>CIGARETTES</b></heading>
<section class="firstIndent0 fontsize10">
<num value="283">SEC. 283. </num>
<heading class="inline">INCREASE IN TAX ON CIGARETTES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Rate of Tax</inline>.—</heading>
<chapeau class="inline">Subsection (b) of section 5701 (relating to rate of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s5701">26 USC 5701</ref>.</p></sidenote> tax on cigarettes) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$4</quotedText>” in paragraph (1) and inserting in lieu thereof “<quotedText>$8</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$8.40</quotedText>” in paragraph (2) and inserting in lieu thereof “<quotedText>$16.80</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Floor Stocks</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s5701">26 USC 5701 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Imposition of Tax</inline>.—</heading>
<chapeau class="inline">On cigarettes manufactured in or imported into the United States which are removed before January 1, 1983, and held on such date for sale by any person, there shall be imposed the following taxes:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Small cigarettes</inline>.—</heading>
<content class="inline">On cigarettes, weighing not more than 3 pounds per thousand, $4 per thousand;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Large cigarettes</inline>.—</heading>
<content class="inline">On cigarettes, weighing more than 3 pounds per thousand, $8.40 per thousand; except that , if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax and method of payment</inline>.—</heading>
<page identifier="/us/stat/96/569">96 STAT. 569</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Liability for tax</inline>.—</heading>
<content class="inline">A person holding cigarettes on January 1, 1983, to which any tax imposed by paragraph (1) applies shall be liable for such tax.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Method of payment</inline>.—</heading>
<content class="inline">The tax imposed by paragraph (1) shall be treated as a tax imposed under section 5701 and shall be due and payable on January 18, 1983 in the same manner as the tax imposed under such section is payable with respect to cigarettes removed on January 1, 1983.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Cigarette</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term “cigarette” shall have the meaning given to such term by subsection (b) of section 5702 of the Internal Revenue Code of 1954.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Exception for retailers</inline>.—</heading>
<content class="inline">The taxes imposed by paragraph (1) shall not apply to cigarettes in retail stocks held on January 1, 1983, at the place where intended to be sold at retail.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s5701">26 USC 5701 note</ref>.</p></sidenote> apply with respect to cigarettes removed after December 31, 1982 and before October 1, 1985.</content>
</subsection>
</section>
</part>
<part>
<num value="IV"><b>PART IV—</b></num>
<heading class="inline"><b>TAPS ADJUSTMENT ELIMINATED</b></heading>
<section class="firstIndent0 fontsize10">
<num value="284">SEC. 284. </num>
<heading class="inline">ELIMINATION OF THE TAPS ADJUSTMENT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.</heading>
<content class="inline">Subsection (d) of section 4996 (relating to Alaskan <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4996">26 USC 4996</ref>.</p></sidenote> oil from Sadlerochit reservior) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Alaskan Oil From Sadlerochit Reservoir</inline>.—</heading>
<chapeau class="inline">For purposes of this chapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Removal price determined on monthly basis</inline>.—</heading>
<content class="inline">The removal price of Sadlerochit oil removed during any calendar month shall be the average of the producer’s removal prices for such month.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Sadlerochit oil defined</inline>.—</heading>
<content class="inline">The term ‘Sadlerochit oil’ means crude oil produced from the Sadlerochit reservoir in the Prudhoe Bay oilfield.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4996">26 USC 4996 note</ref>.</p></sidenote> apply with respect to oil removed after December 31, 1982.</content>
</subsection>
</section>
</part>
</subtitle>
<subtitle>
<num value="G">Subtitle G—</num>
<heading class="inline">Miscellaneous</heading>
<section class="firstIndent0 fontsize10">
<num value="285">SEC. 285. </num>
<heading class="inline">TWO-YEAR EXTENSION OF EXCLUSION FROM GROSS INCOME OF NATIONAL RESEARCH SERVICE AWARDS.</heading>
<content class="indent0 firstIndent1 fontsize10">Paragraph (2) of section 161(b) of the Revenue Act of 1978 (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s117">26 USC 117 note</ref>.</p></sidenote> to exclusion from gross income for national research service awards) is amended by striking out “<quotedText>1981</quotedText>” and inserting in lieu thereof “<quotedText>1983</quotedText>”.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="286">SEC. 286. </num>
<heading class="inline">SPECIAL RULES FOR CERTAIN AMATEUR SPORTS ORGANIZATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline">SPECIAL RULES.—</heading>
<content class="inline">Section 501 is amended by redesignating subsection <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501</ref>.</p></sidenote> (j) as subsection (k) and by inserting after subsection (i) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Certain Amateur Sports Organizations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of a qualified amateur sports organization—</chapeau>
<page identifier="/us/stat/96/570">96 STAT. 570</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the requirement of subsection (c)(3) that no part of its activities involve the provision of athletic facilities or equipment shall not apply, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such organization shall not fail to meet the requirements of subsection (c)(3) merely because its membership is local or regional in nature.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Qualified amateur sports organization defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘qualified amateur sports organization’ means any organization organized and operated exclusively to foster national or international amateur sports competition if such organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Definition of Charitable Contribution</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subsection (c) of section 170 (defining charitable contribution) is amended by adding<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s170">26 USC 170</ref>.</p></sidenote> at the end of paragraph (2) the following new sentence: “Rules similar to the rules of section 501(j) shall apply for purposes of this<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 569.</p></sidenote> paragraph.”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (a) of section 2055 (relating to transfers for public,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s2055">26 USC 2055</ref>.</p></sidenote> charitable, and religious uses) is amended by adding at the end thereof the following new sentence: “<quotedText>Rules similar to the rules of section 501(j) shall apply for purposes of paragraph (2).</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subsection (a) of section 2522 (relating to charitable and similar<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s2522">26 USC 2522</ref>.</p></sidenote> gifts) is amended by adding at the end thereof the following new sentence: “Rules similar to the rules of section 501(j) shall apply for purposes of paragraph (2).”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501 note</ref>.</p></sidenote> take effect on October 5, 1976.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="287">SEC. 287. </num>
<heading class="inline">NEW JERSEY GENERAL REVENUE SHARING ALLOCATION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (e) of section 109 of the State and Local Fiscal Assistance Act of 1972 (31 U.S.C. 1228) (defining general tax effort factor) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">New jersey franchise and gross receipts taxes</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The New Jersey Franchise and Gross Receipts Taxes (N.J. Rev. Stat. 54:30A–18.1) transferred to a unit of local government within the State in the years beginning January 1 of 1980, 1981, and 1982 shall be deemed to be an adjusted tax of such units for purposes of paragraph (2)(A)(i).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The provisions of subparagraph (A) shall be given effect for quarterly payments made for quarters beginning after December 31, 1982, only if the Governor of the State of New Jersey notifies the Secretary that, prior to January 1, 1983, the State amended the New Jersey Franchise and Gross Receipts Taxes statute to provide for collection and retention of such taxes by units of local government for years beginning as of January 1, 1983.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">Notwithstanding the limitation in subparagraph (B), the provisions of subparagaph (A) shall be given effect with respect to the quarterly payment to be made for the quarter beginning October 1, 1982.”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s1228">31 USC 1228 note</ref>.</p></sidenote> be effective after September 30, 1982.</content>
</subsection>
</section>
<page identifier="/us/stat/96/571">96 STAT. 571</page>
<section class="firstIndent0 fontsize10">
<num value="288">SEC. 288. </num>
<heading class="inline">ILLEGAL PAYMENTS TO GOVERNMENT OFFICIALS OR EMPLOYEES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 162(c) (relating to illegal <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162</ref>.</p></sidenote> payments to Government officials or employees) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>would be unlawful under the laws of the United States if such laws were applicable to such payment and to such official or employee</quotedText>” and inserting in lieu thereof “<quotedText>is unlawful under the Foreign Corrupt Practices Act of 1977</quotedText>”, and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t15/s78a">15 USC 78a note</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>(or would be unlawful under the laws of the United States)</quotedText>” and inserting in lieu thereof “<quotedText>(or is unlawful under the Foreign Corrupt Practices Act of 1977)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Coordination With Subpart F</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">
<p class="inline">Subsection (a) of section 952 is amended by adding at the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s952">26 USC 952</ref>.</p></sidenote> end thereof the following new sentence:</p>
<p class="indent0 firstIndent0 fontsize10">“The payments referred to in paragraph (4) are payments which would be unlawful under the Foreign Corrupt Practices Act of 1977 if the payor were a United States person.”</p>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (a) of section 964 is amended by adding at the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s964">26 USC 964</ref>.</p></sidenote> end thereof the following new sentence: “<quotedText>The payments referred to in the preceding sentence are payments which would be unlawful under the Foreign Corrupt Practices Act of 1977 if the payor were a United States person.</quotedText>”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s162">26 USC 162 note</ref>.</p></sidenote> apply to payments made after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="289">SEC. 289. </num>
<heading class="inline">DEBT MANAGEMENT PROVISIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline">Determination by Secretary of Investment Yield on United States Savings Bond.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Subsection (b) of section 22 of the Second Liberty Bond Act (31 U.S.C. 757c) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by amending paragraph (3) to read as follows:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The Secretary of the Treasury, with the approval of the President, may fix the investment yield on any United States savings bond. The Secretary of the Treasury, with the approval of the President, may provide for increases and decreases in the investment yield on any outstanding United States savings bond; except that the investment yield on any bond for the period held may not be decreased below the minimum yield for such period guaranteed at the time of its issuance.”;</content>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>the Secretary of the Treasury may prescribe: Provided</quotedText>” and all that follows down through the end of the second sentence of paragraph (1) of such subsection and inserting in lieu thereof “<quotedText>the Secretary of the Treasury may prescribe.</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>and shall be expressed in terms of their maturity value</quotedText>” in the third sentence of paragraph (1) of such subsection; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “<quotedText>higher rates which are consistent</quotedText>” and inserting in lieu thereof “<quotedText>rates which are consistent</quotedText>” in subparagraph (B) of paragraph (2) of such subsection.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The second sentence of section 22A(b)(l) of such Act is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s757C-2">31 USC 757C-2</ref>.</p></sidenote> amended by striking out “<quotedText>the Secretary of the Treasury may prescribe</quotedText>” and all that follows down through the end thereof and inserting in lieu thereof “<quotedText>the Secretary of the Treasury may prescribe.</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Transitional Rule</inline>.—</heading>
<content class="inline">In the case of any savings bond issued <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s757c">31 USC 757c note</ref>.</p></sidenote> before the 30th day after the date of the enactment of this Act, for<page identifier="/us/stat/96/572">96 STAT. 572</page> purposes of sections 22 and 22A of the Second Liberty Bond Act, the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s757c/757c-2">31 USC 757c, 757c-2</ref>.</p></sidenote> minimum yield guaranteed for the period held shall be the scheduled investment yield for such period as in effect on such 30th day.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Limit on Outstanding Bonds</inline>.—</heading>
<content class="inline">Effective on the date of the enactment of this Act, the last sentence of the second paragraph of the first section of the Second Liberty Bond Act (31 U.S.C. 752) is amended by striking out “<quotedText>$70,000,000,000</quotedText>” and inserting in lieu thereof “<quotedText>$110,000,000,000</quotedText>”.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="290">SEC. 290. </num>
<heading class="inline">JEFFERSON COUNTY MENTAL HEALTH CENTER.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">The Secretary is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to the Jefferson County Mental Health Center, Incorporated, of Lakewood, Colorado, the sum of $50,000 in full settlement of all claims of the center against the United States for repayment of amounts the center erroneously refunded to its employees for social security contributions in the period after December 31, 1971, and prior to May 14, 1975, pursuant to instructions by the Internal Revenue Service.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Limitation</inline>.—</heading>
<content class="inline">No part of the amount appropriated in subsection (a) in excess of 10 per centum shall be paid, delivered to, or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this subsection shall be guilty of a misdemeanor and, upon conviction thereof be fined any sum not exceeding $1,000.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="291">SEC. 291. </num>
<heading class="inline">ALASKA NATIVE CORPORATIONS.</heading>
<content class="indent0 firstIndent1 fontsize10">Paragraph (2) of subsection (d) of section 4994 of subpart B of chapter 45 (relating to windfall profit tax on domestic crude oil;<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4994">26 USC 4994</ref>.</p></sidenote> categories of oil) is amended by striking “<quotedText>under</quotedText>” the first time it appears and inserting in lieu thereof “<quotedText>pursuant to</quotedText>”.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="292">SEC. 292. </num>
<heading class="inline">AWARDING OF COSTS AND CERTAIN FEES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7430 as section 7431 and by inserting after section 7429 the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7431">26 USC 7431</ref>.</p></sidenote> following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="7430">“SEC. 7430. </num>
<heading class="inline">AWARDING OF COURT COSTS AND CERTAIN FEES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7430">26 USC 7430</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">In the case of any civil proceeding which is—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">brought in a court of the United States (including the Tax Court),</content>
</paragraph>
<continuation class="inline">the prevailing party may be awarded a judgment for reasonable litigation costs incurred in such proceeding.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Limitations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Maximum dollar amount</inline>.—</heading>
<content class="inline">The amount of reasonable litigation costs which may be awarded under subsection (a) with respect to any prevailing party in any civil proceeding shall not exceed $25,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Requirement that administrative remedies be exhausted</inline>.—</heading>
<content class="inline">A judgment for reasonable litigation costs shall not be awarded under subsection (a) unless the court determines that the prevailing party has exhausted the administrative<page identifier="/us/stat/96/573">96 STAT. 573</page> remedies available to such party within the Internal Revenue Service.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Only costs allocable to the united states</inline>.—</heading>
<content class="inline">An award under subsection (a) shall be made only for reasonable litigation costs which are allocable to the United States and not to any other party to the action or proceeding.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Exclusion of declaratory judgment proceedings</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">No award for reasonable litigation costs may be made under subsection (a) with respect to any declaratory judgment proceeding.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exception for section 501 (c) (3) determination revocation proceedings</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to any proceeding which involves the revocation of a determination that the organization is described in section 501(c)(3).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Reasonable litigation costs</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘reasonable litigation costs’ includes—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">reasonable court costs,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the reasonable expenses of expert witnesses in connection with the civil proceeding,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party’s case, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Attorney’s fees</inline>.—</heading>
<content class="inline">In the case of any proceeding in the Tax Court, fees for the services of an individual (whether or not an attorney) who is authorized to practice before the Tax Court shall be treated as fees for the services of an attorney.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Prevailing party</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘prevailing party’ means any party to any proceeding described in subsection (a) (other than the United States or any creditor of the taxpayer involved) which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">establishes that the position of the United States in the civil proceeding was unreasonable, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii)</num>
<subclause class="inline">
<num value="I">(I) </num>
<content class="inline">has substantially prevailed with respect to the amount in controversy, or</content>
</subclause>
<subclause class="indent0 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">has substantially prevailed with respect to the most significant issue or set of issues presented.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Determination as to prevailing party</inline>.—</heading>
<chapeau class="inline">Any determination under subparagraph (A) as to whether a party is a prevailing party shall be made—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">by the court, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">by agreement of the parties.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Civil actions</inline>.—</heading>
<content class="inline">The term ‘civil proceeding’ includes a civil action.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Multiple Actions</inline>.—</heading>
<chapeau class="inline">For purposes of this section, in the case of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">multiple actions which could have been joined or consolidated, or</content>
</paragraph>
<page identifier="/us/stat/96/574">96 STAT. 574</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">a case or cases involving a return or returns of the same taxpayer (including joint returns of married individuals) which could have been joined in a single proceeding in the same court,</content>
</paragraph>
<continuation class="inline">such actions or cases shall be treated as one civil proceeding regardless of whether such joinder or consolidation actually occurs, unless the court in which such action is brought determines, in its discretion, that it would be inappropriate to treat such actions or cases as joined or consolidated for purposes of this section.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Right of Appeal</inline>.—</heading>
<content class="inline">An order granting or denying an award for reasonable litigation costs under subsection (a), in whole or in part, shall be incorporated as a part of the decision or judgment in the case and shall be subject to appeal in the same manner as the decision or judgment.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">This section shall not apply to any proceeding commenced after December 31, 1985.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Penalty for Using Tax Court Proceedings for Delay; Penalty for Frivolous or Groundless Proceeding</inline>.—</heading>
<content class="inline">The first sentence of section 6673 (relating to damages assessable by instituting <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6673">26 USC 6673</ref>.</p></sidenote> proceedings before the Tax Court merely for delay) is amended to read as follows: “<quotedText>Whenever it appears to the Tax Court that proceedings before it have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or groundless, damages in an amount not in excess of $5,000 shall be awarded to the United States by the Tax Court in its decision.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Application With Title 28</inline>.—</heading>
<content class="inline">Section 2412 of title 28, United States Code, is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">The provisions of this section shall not apply to any costs, fees, and other expenses in connection with any proceeding to which section 7430 of the Internal Revenue Code of 1954 applies (determined without regard to subsections (b) and (f) of such section). Nothing in the preceding sentence shall prevent the awarding under subsection (a) of section 2412 of title 28, United States Code, of costs enumerated in section 1920 of such title (as in effect on October 1, 1981).”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The table of sections for subchapter B of chapter 76 is amended by striking out the item relating to section 7430 and inserting the following new items:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 7430. </designator><label>Awarding of court costs and certain fees.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 7431. </designator><label>Cross references.”.</label></referenceItem>
</toc>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The section heading of section 6673 is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6673">26 USC 6673</ref>.</p></sidenote> striking out “<inline class="smallCaps">merely for delay</inline>.” and inserting in lieu thereof “<inline class="smallCaps">primarily for delay, etc.</inline>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by striking out “merely for delay.” in the item relating to section 6673 and inserting in lieu thereof “primarily for delay, etc.”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7430">26 USC 7430 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">General</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to civil actions or proceedings commenced after February 28, 1983.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Penalty</inline>.—</heading>
<content class="inline">The amendments made by subsections (b) and (d)(2) shall apply to any action or proceeding in the Tax Court commenced after December 31, 1982.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/575">96 STAT. 575</page>
<section class="firstIndent0 fontsize10">
<num value="293">SEC. 293. </num>
<heading class="inline">TREATMENT OF CERTAIN LENDING OR FINANCE BUSINESSES FOR PURPOSES OF THE TAX ON PERSONAL HOLDING COMPANIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Removal of Limitation on Amount of Ordinary Gross Income from Lending or Finance Business Taken Into Account</inline>.—</heading>
<content class="inline">Clause (ii) of section 542(c)(6)(C) (relating to exceptions <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s542">26 USC 542</ref>.</p></sidenote> from definition of personal holding company) is amended by striking out “<quotedText>but not $1,000,000</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Changes in Definition of Lending or Finance Business</inline>.—</heading>
<content class="inline">Clause (i) of section 542(d)(1)(B) (relating to exceptions from definition of lending or finance business) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">making loans, or purchasing or discounting accounts receivable, notes, or installment obligations, if (at the time of the loan, purchase, or discount) the remaining maturity exceeds 144 months; unless—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the loans, notes, or installment obligations are evidenced or secured by contracts of conditional sale, chattel mortgages, or chattel lease agreements arising out of the sale of goods or services in the course of the borrower’s or transferor’s trade or business, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the loans, notes, or installment obligations are made or acquired by the taxpayer and meet the requirements of subparagraph (C), or”.</content>
</subclause>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Indefinite Maturity Credit Transactions</inline>.—</heading>
<content class="inline">Paragraph (1) of section 542(d) (relating to special rules) is amended by adding at the end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Indefinite maturity credit transactions</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (B)(i), a loan, note, or installment obligation meets the requirements of this subparagraph if it is made under an agreement—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">under which the creditor agrees to make loans or advances (not in excess of an agreed upon maximum amount) from time to time to or for the account of the debtor upon request, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">under which the debtor may repay the loan or advance in full or in installments.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s542">26 USC 542 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection</inline> (a).—</heading>
<content class="inline">The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1981.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsections (b) and (c)</inline>.—</heading>
<content class="inline">The amendments made by subsections (b) and (c) shall apply to taxable years beginning after December 31, 1980.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="294">SEC. 294. </num>
<heading class="inline">ADDITIONAL REFUNDS RELATING TO REPEAL OF EXCISE TAX ON BUSES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Time For Filing Claim</inline>.—</heading>
<content class="inline">Subparagraph (C) of section 231(c)(2) of the Energy Tax Act of 1978 (relating to refunds with respect to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4063">26 USC 4063 note</ref>.</p></sidenote> certain consumer purchases) is amended by striking out “<quotedText>the first day of such 10th calendar month</quotedText>” and inserting in lieu thereof “<quotedText>December 31, 1982</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Procedure for Passing Through Refund</inline>.—</heading>
<content class="inline">Subparagraph (A) of section 231(c)(2) of such Act is amended by inserting before the semicolon “<quotedText>, or, in lieu of evidence of reimbursement, he makes such reimbursement simultaneously with the receipt of such a refund under an arrangement satisfactory to such Secretary which assures such simultaneous reimbursement</quotedText>” .</content>
</subsection>
</section>
</subtitle>
</title>
<page identifier="/us/stat/96/576">96 STAT. 576</page>
<title>
<num value="III">TITLE III—</num>
<heading class="inline">TAXPAYER COMPLIANCE</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Withholding on Interest and Dividends</heading>
<section class="firstIndent0 fontsize10">
<num value="301">SEC. 301. </num>
<heading class="inline">WITHHOLDING ON INTEREST AND DIVIDENDS.</heading>
<content class="indent0 firstIndent1 fontsize10">Chapter 24 (relating to collection of income tax at source on wages) is amended by adding at the end thereof the following new subchapter:
<quotedContent>
<subchapter>
<num value="B"><b>“Subchapter B—</b></num>
<heading class="inline"><b>Withholding From Interest and Dividends</b></heading>
<section>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 3451.</designator> <label>Income tax collected at source on interest, dividends, and patronage dividends.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 3452.</designator> <label>Exemptions from withholding.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 3453.</designator> <label>Payor defined.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 3454.</designator> <label>Definitions of interest, dividend, and patronage dividend.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 3455.</designator> <label>Other definitions and special rules.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 3456.</designator> <label>Administrative provisions.</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</section>
<section class="firstIndent0 fontsize10">
<num value="3451">“SEC. 3451. </num>
<heading class="inline">INCOME TAX COLLECTED AT SOURCE ON INTEREST, DIVIDENDS. AND PATRONAGE DIVIDENDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3451">26 USC 3451</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Withholding</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subchapter, the payor of any interest, dividend, or patronage dividend shall withhold a tax equal to 10 percent of the amount of the payment.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Special Rules</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Time of withholding</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this subchapter, for purposes of this subchapter—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any payment of interest, dividend, or patronage dividend shall be treated as made, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the tax imposed by this section shall be withheld, at the time such interest, dividend, or patronage dividend is paid or credited.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Payee unknown</inline>.—</heading>
<content class="inline">If a payor is unable to determine the person to whom any interest, dividend, or patronage dividend is payable or creditable, the tax under this section shall be withheld at the time withholding would be required under paragraph (1) if the payee were known and were an individual.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline">Amount of dividend, etc., unknown.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If the payor is unable to determine the portion of a distribution which is a dividend, the tax under this section shall be computed on the gross amount of the distribution. To the extent provided in regulations, a similar rule shall apply in the case of interest and patronage dividends.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Distributions which are not dividends</inline>.—</heading>
<content class="inline">To the extent provided in regulations, this section shall not apply to the extent that the portion of a distribution which is not a dividend may reasonably be estimated.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Withholding from alternative source</inline>.—</heading>
<content class="inline">The Secretary shall prescribe regulations setting forth the circumstances under which the tax imposed by this section may be paid from<page identifier="/us/stat/96/577">96 STAT. 577</page> an account or source other than the payment which gives rise to the liability for tax.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline">Liability for payment.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Payor liable</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this subchapter, the payor—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">shall be liable for the payment of the tax imposed by this section which such payor is required to withhold under this section, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">shall not be liable to any person (other than the United States) for the amount of any such payment.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Reliance on exemption certificates</inline>.—</heading>
<chapeau class="inline">The payor shall not be liable for the payment of tax imposed by this section which such payor is required to withhold under this section if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such payor fails to withhold such tax, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such failure is due to reasonable reliance on an exemption certificate delivered to such payor under section 3452(f) which is in effect with respect to the payee at the time such tax is required to be withheld under this section.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3452">“SEC. 3452. </num>
<heading class="inline">EXEMPTIONS FROM WITHHOLDING.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3452">26 USC 3452</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">Section 3451 shall not apply with respect to—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any payment to an exempt individual,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">any payment to an exempt recipient,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">any minimal interest payment, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">any qualified consumer cooperative payment.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Exempt Individuals</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this section, the term ‘exempt individual’ means any individual—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">who is described in paragraph (2), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">with respect to whom an exemption certificate is in effect.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Individuals described in this paragraph</inline>.—</heading>
<chapeau class="inline">An individual is described in this paragraph if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such individual’s income tax liability for the preceding taxable year did not exceed $600 ($1,000 in the case of a joint return under section 6013), or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">such individual is 65 or older, and</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such individual’s income tax liability for the preceding taxable year did not exceed $1,500 ($2,500 in the case of a joint return under section 6013).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule for married persons</inline>.—</heading>
<chapeau class="inline">A husband and wife shall each be treated as satisfying the requirements of paragraph (2)(B)(i) if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">either spouse is 65 or older, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such husband and wife made a joint return under section 6013 for the preceding taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Special rule for certain trusts distributing currently</inline>.—</heading>
<chapeau class="inline">Under regulations, a trust—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the terms of which provide that all of its income is required to be distributed currently, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">all the beneficiaries of which are individuals described in paragraph (2) or organizations described in subsection (c)(2)(B),</content>
</subparagraph>
<continuation class="inline">shall be treated as an individual described in paragraph (2).</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Income tax liability</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘income tax liability’ means the amount of the tax imposed by subtitle A for the taxable year, reduced by the sum<page identifier="/us/stat/96/578">96 STAT. 578</page> of the credits allowable against such tax (other than credits allowable by sections 31, 39, and 43).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s31/39/43">26 USC 31, 39, 43</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Exempt recipients</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this section, the term ‘exempt recipient’ means any person described in paragraph (2)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">with respect to whom an exemption certificate is in effect, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">who is described in regulations prescribed by the Secretary which permit exemption from withholding without certification.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Persons described in this paragraph</inline>.—</heading>
<chapeau class="inline">A person is described in this paragraph if such person is—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a corporation,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">an organization exempt from taxation under section 501(a) or an individual retirement plan,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the United States or a State,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">a foreign government or international organization,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">a foreign central bank of issue,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">a dealer in securities or commodities required to register as such under the laws of the United States or a State,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">a real estate investment trust (as defined in section 856),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<content class="inline">an entity registered at all times during the taxable year under the Investment Company Act of 1940,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t15/s80a–51">15 USC 80a–51</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a common trust fund (as defined in section 584(a)),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<content class="inline">a nominee or custodian (except as otherwise provided in regulations),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="K">“(K) </num>
<chapeau class="inline">to the extent provided in regulations—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a financial institution,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a broker, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">any other person specified in such regulations, who collects any interest, dividend, or patronage dividend for the payee or otherwise acts as a middleman between the payor and payee, or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="L">“(L) </num>
<chapeau class="inline">any trust which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is exempt from tax under section 664(c), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is described in section 4947(a)(1).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Payor may require certification</inline>.—</heading>
<chapeau class="inline">A person described in paragraph (1)(B) shall not be treated as an exempt recipient for purposes of this section with respect to any payment of such payor if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">an exemption certificate is not in effect with respect to such person, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the payor does not treat such person as an exempt recipient.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline">Minimal Interest Payments.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this section, the term ‘minimal interest payment’ means any payment of interest—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">with respect to which an election by the payor made under paragraph (3) is in effect, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">does not exceed $150, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if determined for a 1-year period would not exceed $150.</content>
</clause>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/579">96 STAT. 579</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Aggregation of payments to same payee</inline>.—</heading>
<content class="inline">To the extent provided in regulations prescribed by the Secretary, payments of interest by a payor to the same payee shall be aggregated for purposes of applying paragraph (1)(B).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Election</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Any payor may make an election under this paragraph with respect to any type of interest payments.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Effective until revoked</inline>.—</heading>
<content class="inline">Except as provided in regulations prescribed by the Secretary, an election made by any person under this paragraph shall remain in effect until revoked by such person.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Time and manner</inline>.—</heading>
<content class="inline">Any election or revocation of an election made under this paragraph shall be made at such time and in such manner as the Secretary shall prescribe by regulations.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Qualified consumer cooperative payment</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘qualified consumer cooperative payment’ means any payment by a cooperative which is exempt from reporting requirements under section 6044(a) by reason of section 6044(c).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Exemption Certificates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Delivery</inline>.—</heading>
<content class="inline">An exempt individual or exempt recipient may deliver an exemption certificate to a payor at any time. Such certificate shall be in such form and contain such information as the Secretary shall prescribe.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Change of status</inline>.—</heading>
<content class="inline">Any person who ceases to be an exempt individual or exempt recipient shall, not later than the close of the 10th day after the date of such cessation, notify each payor with whom such person has an exemption certificate of such change in status. No notice shall be required under the preceding sentence with respect to any payor if it reasonably appears that the person will not thereafter receive a payment of interest, dividends, or patronage dividends from such payor.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Effectiveness of certificates</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in regulations prescribed by the Secretary, an exemption certificate shall be effective until—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">revoked, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">notice of change in status is provided pursuant to paragraph (1)(B).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">When certificate takes effect</inline>.—</heading>
<chapeau class="inline">The Secretary shall prescribe regulations setting forth—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the day on which a filed exemption certificate shall be considered effective, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the circumstances under which a payor shall treat an exemption certificate as having ceased to be effective where the Secretary has determined that the person described there in is not an exempt individual or exempt recipient.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3453">“SEC. 3453. </num>
<heading class="inline">PAYOR DEFINED.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3453">26 USC 3453</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subchapter, for purposes of this subchapter , the term ‘payor’ means the person paying or crediting the interest , dividend, or patronage dividend.</content>
</subsection>
<page identifier="/us/stat/96/580">96 STAT. 580</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Certain middlemen treated as payors</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">To the extent provided in regulations—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any custodian for, or nominee of, the payee,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any corporate trustee of a trust which is the payee, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any person which collects the payment for the payee or otherwise acts as a middleman between the payor and the payee,</content>
</subparagraph>
<continuation class="inline">shall be treated as a payor with respect to the payment.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Receipt treated as payment</inline>.—</heading>
<content class="inline">To the extent provided in regulations, any person treated as a payor under paragraph (1) shall be treated as having paid the interest, dividend, or patronage dividend when such person received such amount.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Agents, Etc</inline>.—</heading>
<chapeau class="inline">In the case of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">a fiduciary or agent with respect to the payment or crediting of any interest, dividend, or patronage dividend, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">any other person who has the control, receipt, custody, or disposal of, or pays or credits any interest, dividend, or patronage dividend for any payor,</content>
</paragraph>
<continuation class="inline">the Secretary, under regulations prescribed by him, may designate such fiduciary, agent, or other person as a payor with respect to such payment or crediting for purposes of this subchapter.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Treatment of persons to whom subsection (b) or (c) applies</inline>.—</heading>
<chapeau class="inline">Any person treated as a payor under subsection (b) or (c)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">shall perform such acts as are required of a payor (within the meaning of subsection (a)) and as may be specified by the Secretary, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">shall be treated as a payor for all provisions of law (including penalties) applicable in respect to a payor (within the meaning of subsection (a)).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Relief From Double Withholding</inline>.—</heading>
<content class="inline">The Secretary may by regulations provide that where any person is treated as a payor under subsection (b) or (c) with respect to any payment, any other person who (but for this subsection) would be treated as a payor with respect to such payment shall be relieved from the requirements of this subchapter to the extent provided in such regulations.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Liability of Third Parties Paying or Providing Interest, Dividends, or Patronage Dividends</inline>.—</heading>
<content class="inline">To the extent provided in regulations prescribed by the Secretary, rules similar to the rules of section 3505 (relating to liability of third parties paying or providing for wages) shall apply for purposes of this subchapter. For purposes of the preceding sentence, the last sentence of subsection (b) of section 3505 shall be applied by substituting ‘10 percent’ for ‘25 percent’.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3454">“SEC. 3454. </num>
<heading class="inline">DEFINITIONS OF INTEREST, DIVIDEND, AND PATRONAGE DIVIDEND.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3454">26 USC 3454</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Interest Defined</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">The term ‘interest’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">interest on any obligation in registered form or of a type offered to the public,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">interest on deposits with persons carrying on the banking business,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">amounts (whether or not designated as interest) paid by a mutual savings bank, savings and loan association.<page identifier="/us/stat/96/581">96 STAT. 581</page> building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">interest on amounts held by an insurance company under an agreement to pay interest thereon,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">interest on deposits with brokers (as defined in section 6045(c)), and <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 600.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">interest paid on amounts held by investment companies (as defined in section 3 of the Investment Company Act of 1940 (15 U.S.C. 80a-3)) and on amounts invested in other pooled funds or trusts.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">The term ‘interest’ does not include—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">interest on any obligation issued by a natural person,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">interest on any obligation if such interest is exempt from taxation under section 103(a) or if such interest is exempt from tax (without regard to the identity of the holder) under any other provision of law,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any amount paid on a depository institution tax-exempt certificate (as defined in section 128(c)(1) (as in <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/267">95 Stat. 267</ref>.</p></sidenote> effect for taxable years beginning before January 1, 1985)),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">any amount which is subject to withholding under subchapter A of chapter 3 (relating to withholding of tax on nonresident aliens and foreign corporations) by the person paying such amount,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<chapeau class="inline">any amount which would be subject to withholding under subchapter A of chapter 3 by the person paying such amount but for the fact that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such amount is income from sources outside the United States,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the payor thereof is excepted from the application of section 1441(a) by reason of section 1441(c) or a tax treaty, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">such amount is original issue discount (within the meaning of section 1232(b)(1)),</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<chapeau class="inline">any amount which is exempt from tax under—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">section 892 (relating to income of foreign governments and of international organizations), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">section 895 (relating to income derived by a foreign central bank of issue from obligations of the United States or from bank deposits),</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<chapeau class="inline">except to the extent otherwise provided in regulations, any amount paid by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a foreign government or international organization or any agency or instrumentality thereof,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a foreign central bank of issue,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">a foreign corporation not engaged in trade or business in the United States,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">a foreign corporation, the interest payments of which would be exempt from withholding under subchapter A of chapter 3 if paid to a person who is not a United States person, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">a partnership not engaged in a trade or business in the United States and composed in whole of nonresident aliens, individuals and persons described in clause (i), (ii), or (iii).</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/582">96 STAT. 582</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<content class="inline">any amount on which the person making payment is required to withhold a tax under section 1451 (relating to tax-free covenant bonds), or would be so required but for section 1451(d) (relating to benefit of personal exemptions), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">except to the extent otherwise provided in regulations, any amount not described in the foregoing provisions of this paragraph which is paid outside the United States and is income from sources outside the United States.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Adjustment for penalty because of premature withdrawal of funds from time savings accounts or deposits</inline>.—</heading>
<content class="inline">To the extent provided in regulations, the amount of any interest on a time savings account, certificate of deposit, or similar class of deposits shall be appropriately reduced for purposes of this suchapter by the amount of any penalty imposed for the premature withdrawal of funds.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Dividend Defined</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General rule</inline>.—</heading>
<chapeau class="inline">The term ‘dividend’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any distribution by a corporation which is a dividend (as defined in section 316), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any payment made by a stockbroker to any person as a substitute for a dividend (as so defined).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Subchapter s distributions after close of year</inline>.—</heading>
<content class="inline">The term ‘dividend’ includes any distribution described in section 1375(f) (relating to distributions by electing small business corporations after the close of the taxable year).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">The term ‘dividend’ shall not include—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any amount paid as a distribution of stock described in section 305(e)(2)(A) (relating to reinvestment of dividends<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/287">95 Stat. 287</ref>.</p></sidenote> in stock of public utilities),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any amount which is treated as a taxable dividend by reason of section 302 (relating to redemptions of stock), 306 (relating to disposition of certain stock), 356 (relating to receipt of additional consideration in connection with certain reorganizations), or 1081(e)(2) (relating to certain distributions pursuant to order of the Securities and Exchange Commission),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any amount described in subparagraph (D), (E), or (F) of subsection (a)(2),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">to the extent provided in regulations, any amount paid by a foreign corporation not engaged in a trade or business in the United States,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<chapeau class="inline">any amount which is a capital gain dividend distributed by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a regulated investment company (as defined in section 852(b)(3)(C)), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a real estate investment trust (as defined in section 857(b)(3)(C)),</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">any amount which is an exempt-interest dividend of a regulated investment company (as defined in section 852(b)(5)(A)),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">any amount paid or treated as paid by a regulated investment company during a year if, under regulations prescribed by the Secretary, it is anticipated that at least 95 percent of the dividends paid or treated as paid during such year (not including capital gain distributions) will be exempt-interest dividends, and</content>
</subparagraph>
<page identifier="/us/stat/96/583">96 STAT. 583</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="_">“(H) </num>
<content class="inline">any amount described in section 1373 (relating to undistributed taxable income of electing small business corporations).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Patronage Dividend</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘patronage dividend’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the amount of any patronage dividend (as defined in section 1388(a)) which is paid in money, qualified written notice of allocation, or other property (except a nonqualified written notice of allocation),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any amount, described in section 1382(c)(2)(A) (relating to certain nonpatronage distributions), which is paid in money, qualified written notice of allocation, or other property (except nonqualified written notice of allocation) by an organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any amount paid in money or other property (except written notice of allocation) in redemption of a nonqualified written notice of allocation attributable to any source described in subparagraph (A) or (B).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<content class="inline">The term ‘patronage dividend’ shall not include any amount described in subparagraph (D), (E), or (F) of subsection (a)(2).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<chapeau class="inline">In determining the amount of any patronage dividend—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">property (other than a written notice of allocation) shall be taken into account at its fair market value,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a qualified written notice of allocation described in section 1388(c)(1)(A) shall be taken into account at its stated dollar amount, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a patronage dividend part of which is a qualified written notice of allocation described in section 1388(c)(1)(B) (and not in section 1388(c)(1)(A)) shall be taken into account only if 50 percent or more of such dividend is paid in money or by a qualified check, and any such qualified written notice of allocation which is taken into account after the application of this subparagraph shall be taken into account at its stated dollar amount.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Qualified written notice of allocation</inline>.—</heading>
<content class="inline">The term ‘qualified written notice of allocation’ has the meaning given to such term by section 1388(c).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Nonqualified written notice of allocation</inline>.—</heading>
<content class="inline">The term ‘nonqualified written notice of allocaton’ has the meaning given to such term by section 1388(d).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Qualified check</inline>.—</heading>
<content class="inline">The term ‘qualified check’ has the meaning given to such term by section 1388(c)(4).</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3455">“SEC. 3455. </num>
<heading class="inline">OTHER DEFINITIONS AND SPECIAL RULES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3455">26 USC 3455</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Person</inline>.—</heading>
<content class="inline">The term ‘person’ includes any governmental unit and any agency or instrumentality thereof and any international organization.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">State</inline>.—</heading>
<content class="inline">The term ‘State’ means a State, the District of Columbia, a possession of the United States, any political subdivision of any of the foregoing, and any wholly owned agency or instrumentality of any one or more of the foregoing.</content>
</paragraph>
<page identifier="/us/stat/96/584">96 STAT. 584</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">United states</inline>.—</heading>
<content class="inline">The term ‘United States’ means the United States and any wholly owned agency or instrumentality thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Foreign government</inline>.—</heading>
<content class="inline">The term ‘foreign government’ means a foreign government, a political subdivision of a foreign government, and any wholly owned agency or instrumentality of any one or more of the foregoing.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">International organization</inline>.—</heading>
<content class="inline">The term ‘international organization’ means an international organization and any wholly owned agency or instrumentality thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Nonresident alien</inline>.—</heading>
<content class="inline">The term ‘nonresident alien individual’ includes an alien resident of Puerto Rico.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Withhold, etc., include deduct</inline>.—</heading>
<content class="inline">The terms ‘withhold’, ‘withholding’, and ‘withheld’ include deduct, deducting, and deducted.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline">Treatment of Original Issue Discount.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraphs (2) and (3) the tax imposed by section 3451 shall apply to the amount of<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 576.</p></sidenote> original issue discount on any obligation which is includible in the gross income of the holder during the calendar year. Any such amount shall be treated as a payment for purposes of this subchapter.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Transferred obligations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">In the case of original issue discount on any obligation which has been transferred from the original holder, the tax imposed by section 3451 shall apply to such original issue discount as if the subsequent holder were the original holder.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for short-term obligations</inline>.—</heading>
<content class="inline">In the case of any obligation with a fixed maturity date not exceeding 1 year from the date of issue which has been transferred from the original holder, if any subsequent purchaser establishes the date on which, and the purchase price at which, he acquired such obligation, the amount of original issue discount on such obligation shall be determined (subject to such regulations as the Secretary may prescribe) as if it were issued on the date such subsequent purchaser acquired such obligation for an issue price equal to the purchase price at which such subsequent purchaser acquired such obligation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline">LIMITATION ON AMOUNT WITHHELD.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amount of tax imposed by section 3451 on the original issue discount on any obligation which is required to be withheld under section 3451(a) in any calendar year shall not exceed the amount of cash paid with respect to such obligation during such calendar year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="_">“(B) </num>
<heading class="inline"><inline class="smallCaps">Authority of secretary to eliminate limitation in certain cases</inline>.—</heading>
<content class="inline">If the Secretary determines by regulations that a type of obligation is frequently used to avoid the purposes of this subchapter, subparagraph (A) shall not apply with respect to original issue discount on any obligation of such type which is issued more than 30 days after the first date on which such regulations are published in the Federal Register.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Payments from which withholding is to be made</inline>.—</heading>
<content class="inline">Except to the extent otherwise provided in regulations, the tax imposed by section 3451 with respect to<page identifier="/us/stat/96/585">96 STAT. 585</page> original issue discount for any calendar year shall be withheld from each cash payment made with respect to such obligation during such calendar year in the proportion which the amount of such payment bears to the aggregate of such payments.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Original issue discount defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘original issue discount’ has the meaning given such term by section 1232(b)(1).</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="3456">“SEC. 3456. </num>
<heading class="inline">ADMINISTRATIVE PROVISIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3456">26 USC 3456</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Return and Payment by Governmental Units</inline>.—</heading>
<content class="inline">If the payor of any payment subject to withholding under section 3451 is the United States or a State, or an agency or instrumentality thereof, the return of the tax withheld under this subchapter shall be made by the officer or employee having control of the payment of the amount subject to withholding or by any officer or employee appropriately designated to make such withholding.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Annual Withholding by Financial Institutions</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Under regulations prescribed by the Secretary, a financial institution described in subparagraph (B) or (C) of section 3454(a)(1) may elect to defer withholding of the tax <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 580.</p></sidenote> imposed by section 3451 during any calendar year on interest paid on savings accounts, interest-bearing checking accounts, and similar accounts until a date which is not later than the last day of such year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Condition for election</inline>.—</heading>
<chapeau class="inline">The regulations prescribed under paragraph (1) shall provide that an election under such paragraph is conditional on agreement by the person making the election—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that the balance in any account subject to such election shall at no time be less than an amount equal to the tax under section 3451 which would have been withheld as of such time if such election were not in effect, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">that if an account subject to such election is closed before the date on which the tax under section 3451 would (but for this subparagraph) be withheld as a result of such an election, the tax shall be withheld before the time of closing such account.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Tax Paid by Recipient</inline>.—</heading>
<content class="inline">If a payor, in violation of the provisions of this subchapter, fails to withhold the tax imposed under section 3451, and thereafter the tax against which such tax may be credited is paid, the tax so required to be withheld shall not be collected from the payor; but this subsection shall in no case relieve the payor from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to withhold.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subchapter.”</content>
</subsection>
</section>
</subchapter>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="302">SEC. 302. </num>
<heading class="inline">CREDIT AGAINST TAX.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 31 (relating to tax withheld on wages) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s31">26 USC 31</ref>.</p></sidenote> amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="31">“SEC. 31. </num>
<heading class="inline">TAX WITHHELD ON WAGES, INTEREST, DIVIDENDS, AND PATRONAGE DIVIDENDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Wage Withholding</inline>.—</heading>
<content class="inline">The amount withheld under section 3402 as tax on the wages of any individual shall be allowed to the<page identifier="/us/stat/96/586">96 STAT. 586</page> recipient of the income as a credit against the tax imposed by this subtitle.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Withholding from Interest, Dividends, and Patronage Dividends</inline>.—</heading>
<content class="inline">The amount withheld under section 3451 as tax on interest , dividends, and patronage dividends shall be allowed to the recipient of the income as a credit against the tax imposed by this subtitle.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Credit for Special Refunds of Social Security Tax</inline>.—</heading>
<content class="inline">The Secretary may prescribe regulations providing for the crediting against the tax imposed by this subtitle of the amount determined by the taxpayer or the Secretary to be allowable under section 6413(c) as a special refund of tax imposed on wages. The amount allowed as a credit under such regulations shall, for purposes of this subtitle, be considered an amount withheld at source as tax under section 3402.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Year For Which Credit Allowed</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in paragraph (2), any credit allowed by this section shall be allowed for the taxable year beginning in the calendar year in which the amount was withheld (or, in the case of subsection (c), in which the wages were received). If more than 1 taxable year begins in a calendar year, such amount shall be allowed as a credit for the last taxable year so beginning.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for certain distributions of subchapter s corporations</inline>.—</heading>
<content class="inline">The amount withheld with respect to a distribution by an electing small business corporation (within the meaning of section 1371(b)) which is treated as a distribution of such corporation’s undistributed taxable income for the preceding year under section 1375(f)(1) shall be allowed as a credit for the taxable year of the recipient beginning in the calendar year in which the preceding year of the corporation ends.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline">Treatment of Estates and Trusts.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 643 (relating to definitions applicable <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s643">26 USC 643</ref>.</p></sidenote> to estates and trusts) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Coordination With Withholding on Interest and Dividends</inline>.—</heading>
<chapeau class="inline">Except to the extent otherwise provided in regulations, this subchapter shall be applied with respect to payments subject to withholding under subchapter B of chapter 24—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">by allocating between the estate or trust and its beneficiaries any credit allowable under section 31(b) (on the basis of their respective shares of interest , dividends, and patronage dividends taken into account under this subchapter),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">by treating each beneficiary to whom such credit is allocated as if an amount equal to such credit had been paid to him by the estate or trust, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">by allowing the estate or trust a deduction in an amount equal to the credit so allocated to beneficiaries.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Technical amendment</inline>.—</heading>
<content class="inline">Subsection (a) of section 661<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s661">26 USC 661</ref>.</p></sidenote> (relating to deduction for estates and trusts accumulating income or distributing corpus) is amended by adding at the end thereof the following new sentence: “<quotedText>For purposes of paragraph (1), the amount of distributable net income shall be computed without the deduction allowed by section 642(c).</quotedText>”</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<content class="inline">Paragraph (1) of section 6413(c)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6413">26 USC 6413</ref></p></sidenote> is amended by striking out “<quotedText>section 31(b)</quotedText>” and inserting in lieu thereof “<quotedText>section 31(c)</quotedText>”.</content>
</subsection>
</section>
<page identifier="/us/stat/96/587">96 STAT. 587</page>
<section class="firstIndent0 fontsize10">
<num value="303">SEC. 303. </num>
<heading class="inline">RETURNS REGARDING PAYMENTS OF DIVIDENDS AND PAYMENTS OF INTEREST.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Dividends</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of subsection 6042(a) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6042">26 USC 6042</ref>.</p></sidenote> to returns regarding payments of dividends) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of subparagraph (A),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>or</quotedText>” at the end of subparagraph (B),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by inserting after subparagraph (B) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">who is required to withhold tax under section 3451 <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 576.</p></sidenote> on any payment of dividends,”,</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out the period at the end thereof, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">by inserting the following at the end thereof “<quotedText>, and, in the case of a payment upon which tax is withheld, the amount of tax withheld.</quotedText>”</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Statements</inline>.—</heading>
<chapeau class="inline">Section 6042(c) (relating to statements to be furnished to persons with respect to whom information is furnished) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (1),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the period at the end of paragraph (2) and inserting in lieu thereof “<quotedText>, and</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by inserting after paragraph (2) the following paragraph:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the amount of tax withheld under section 3451.”, and</content>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “No statement” in the last sentence thereof and inserting in lieu thereof “Except in the case of are turn required by reason of subparagraph (C) of subsection (a)(1), no statement”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Duplicate filed with secretary</inline>.—</heading>
<content class="inline">Section 6042 is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Duplicate of subsection (c) statement may be required to be filed with secretary</inline>.—</heading>
<content class="inline">A duplicate of any statement made pursuant to subsection (c) which is required to set forth an amount withheld under section 3451 shall, when required by regulations prescribed by the Secretary, be filed with the Secretary.”</content>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Interest</inline>.—</heading>
<content class="inline">Section 6049 (relating to returns regarding payments <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 591.</p></sidenote> of interest) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Duplicate of subsection (c) statement maybe required to be filed with secretary</inline>.—</heading>
<content class="inline">A duplicate of any statement made pursuant to subsection (c) which is required to set forth an amount withheld under section 3451 shall, when required by regulations prescribed by the Secretary, be filed with the Secretary.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="304">SEC. 304. </num>
<heading class="inline">RETURNS REGARDING PAYMENTS OF PATRONAGE DIVIDENDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Paragraph (1) of subsection 6044(a) is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6044">26 USC 6044</ref>.</p></sidenote> to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this section, every cooperative to which part I of subchapter T of chapter 1 applies which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">makes payments of amounts described in subsection (b) aggregating $10 or more to any person during any calendar year, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is required to withhold any tax under section 3451, shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount<page identifier="/us/stat/96/588">96 STAT. 588</page> of such payments, the name and address of the person to whom paid, and the amount of tax withheld.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Amounts Subject to Reporting</inline>.—</heading>
<content class="inline">Paragraph (1) of section 6044(b) (relating to amounts subject to reporting) is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6044">26 USC 6044</ref>.</p></sidenote> striking out “<quotedText>under subsection (a)</quotedText>”, and by inserting “<quotedText>under paragraph (1)(A) or (2) of subsection (a)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Statements</inline>.—</heading>
<chapeau class="inline">Section 6044(e) (relating to statements to be furnished to persons with respect to whom information is furnished) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (1),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (2), and inserting “<quotedText>, and</quotedText>” in lieu thereof,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after paragraph (2) the following paragraph:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the amount of tax withheld under section 3451.”, and</content>
</paragraph>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out “<quotedText>No statement</quotedText>” in the last sentence thereof and inserting in lieu thereof “<quotedText>Except in the case of a return required by reason of subparagraph (B) of subsection (a)(1), no statement</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Duplicate Filed With Secretary</inline>.—</heading>
<content class="inline">Section 6044 is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Duplicate of Subsection (E) Statement May Be Required to be Filed With Secretary</inline>.—</heading>
<content class="inline">A duplicate of any statement made pursuant to subsection (e) which is required to set forth an amount withheld under section 3451 shall, when required by regulations prescribed by the Secretary, be filed with the Secretary.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="305">SEC. 305. </num>
<heading class="inline">DENIAL OF DEDUCTION FOR CERTAIN TAXES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">No Deduction for Tax Withheld at Source on Interest, Dividends, and Patronage Dividends</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 275(a) (relating to denial of deduction for certain taxes) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s275">26 USC 275</ref>.</p></sidenote> amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of subparagraph (B),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of subparagraph (C) and inserting in lieu thereof “<quotedText>; and</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (C) the following subparagraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">the tax withheld at source on interest, dividends, and patronage dividends under section 3451.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">No Deduction of Taxes Withheld on Interest and Dividends in Determining Taxable Income</inline>.—</heading>
<chapeau class="inline">Subsection (b) of section 3502 (relating to the nondeductibility of taxes in computing taxable<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3502">26 USC 3502</ref>.</p></sidenote> income) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>under chapter 24</quotedText>” and inserting in lieu thereof “<quotedText>under subchapter A of chapter 24</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">The tax withheld under subchapter B of chapter 24 shall not be allowed as a deduction in computing taxable income under subtitle A either to the person withholding the tax or to the recipient of the amounts subject to withholding.”</content>
</subsection>
</quotedContent>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="306">SEC. 306. </num>
<heading class="inline">PENALTIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Civil Penalty</inline>.—</heading>
<content class="inline">Paragraph (1) of section 6682(a) (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6682">26 USC 6682</ref>.</p></sidenote> false information with respect to withholding) is amended by inserting “<quotedText>or section 3452(f)(1)(A)</quotedText>” after “section 3402”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Criminal Penalty</inline>.—</heading>
<chapeau class="inline">Section 7205 (relating to fraudulent withholding <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7205">26 USC 7205</ref>.</p></sidenote> exemption certificate or failure to supply information) is amended—</chapeau>
<page identifier="/us/stat/96/589">96 STAT. 589</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Any individual</quotedText>” and inserting in lieu thereof “<quotedText>(a) <inline class="smallCaps">Withholding on Wages</inline>.—Any individual</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Withholding of Interest and Dividends</inline>.—</heading>
<chapeau class="inline">Any person who—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">willfully files an exemption certificate with any payor under section 3452(D(1)(A), which is known by him to be fraudulent <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 577.</p></sidenote> or to be false as to any material matter, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is required to furnish notice under section 3452(f)(1)(B), and willfully fails to furnish such notice in the manner and at the time required pursuant to section 3452(f)(1)(B) or the regulations prescribed thereunder,</content>
</paragraph>
</subsection>
</quotedContent>
<content class="inline">shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both.”</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="307">SEC. 307. </num>
<heading class="inline">CONFORMING AND CLERICAL AMENDMENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Paragraph (3) of section 274(e) (relating to disallowance of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s274">26 USC 274</ref>.</p></sidenote> certain entertainment, etc., expenses) is amended by inserting “<quotedText>subchapter A of</quotedText>” before “chapter 24”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 3403 (relating to liability for tax) is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3403">26 USC 3403</ref>.</p></sidenote> striking out “<quotedText>this chapter</quotedText>” and inserting in lieu thereof “<quotedText>this subchapter</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (4) of section 3507(d) (relating to advance payment <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3507">26 USC 3507</ref>.</p></sidenote>of earned income credit) is amended by inserting “<quotedText>subchapter A of</quotedText>” before “<quotedText>chapter 24</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Subchapter (B) of section 6013(g)(1) (relating to joint <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6013">26 USC 6013</ref>.</p></sidenote> returns of income tax by husband and wife) is amended by striking out “<quotedText>(relating to wage withholding)</quotedText>” and by inserting in lieu thereof “<quotedText>(relating to withholding on wages, interest, dividends, and patronage dividends)</quotedText>” and by striking out “<quotedText>of wages</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Paragraph (1) of section 6013(h) is amended by striking out “<quotedText>(relating to wage withholding)</quotedText>” and inserting in lieu thereof “<quotedText>(relating to withholding on wages, interest, dividends, and patronage dividends)</quotedText>” and by striking out “<quotedText>of wages</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Paragraph (1) of section 6015(j) (relating to declaration of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/345">95 Stat. 345</ref>.</p></sidenote> estimated income tax by individuals) is amended by striking out “<quotedText>, as defined in section 3401(a),</quotedText>” and inserting in lieu thereof “<quotedText>(as defined in section 3401(a)) , or to the interest, dividends, and patronage dividends (as defined in section 3454),</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Subparagraph (A) of section 6051(f)(1) (relating to receipts <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6051">26 USC 6051</ref>.</p></sidenote> for employees) is amended by inserting “<quotedText>subchapter A of</quotedText>” before “<quotedText>chapter 24</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Paragraph (2) of section 6365(c) (relating to definitions and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6365">26 USC 6365</ref>.</p></sidenote> special rules for purposes of the collection of State individual income taxes) is amended by inserting “<quotedText>, interest, dividends, and patronage dividends</quotedText>” before “<quotedText>paid on or after such date</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">Subsection (b) of section 6401 (relating to amounts treated <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6401">26 USC 6401</ref>.</p></sidenote> as overpayments) is amended by inserting “<quotedText>, interest, dividends, and patronage dividends</quotedText>” after “<quotedText>tax withheld on wages</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Paragraph (1) of section 6413(a) (relating to special credit <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6413">26 USC 6413</ref>.</p></sidenote> and refund rules applicable to certain employment taxes) is amended by striking out “<quotedText>or 3402 is paid with respect to any payment of remuneration,</quotedText>” and inserting in lieu thereof “3402<page identifier="/us/stat/96/590">96 STAT. 590</page> or 3451 is paid with respect to any payment of remuneration, interest, dividends, or other amounts,”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<chapeau class="inline">Subsection (b) of section 6413 is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6413">26 USC 6413</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking from the heading of such subsection the words “<inline class="smallCaps">of Certain Employment Taxes</inline>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>or 3402 is paid or deducted with respect to any payment of remuneration</quotedText>” and inserting in lieu thereof “<quotedText>3402 or 3451 is paid or deducted with respect to any payment of remuneration, interest, dividends, or other amount</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">The heading for section 6413 is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6413">“SEC. 6413. </num>
<heading class="inline">SPECIAL RULES APPLICABLE TO CERTAIN TAXES UNDER SUBTITLE C.”</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6413 and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6413. </designator><label>Special rules applicable to certain taxes under subtitle C.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="14">(14) </num>
<content class="inline">Subsections (e)(1) and (g)(3) of section 6654 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6654">26 USC 6654</ref>.</p></sidenote> failure by individuals to pay estimated income tax) are amended by inserting “<quotedText>, interest, dividends, and patronage dividends</quotedText>” after “<quotedText>tax withheld at source on wages</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="15">(15) </num>
<content class="inline">The last sentence of section 7215(b) (relating to offenses<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7215">26 USC 7215</ref>.</p></sidenote> with respect to collected taxes) is amended to read as follows: “For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages or amounts subject to withholding under subchapter B of chapter 24 (whether or not created by the payment of such wages or amounts) shall not be considered to be circumstances beyond the control of a person.”</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="16">(16) </num>
<content class="inline">Subsection (d) of section 7654 (relating to coordination of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7654">26 USC 7654</ref>.</p></sidenote> United States and Guam individual income taxes) is amended by inserting “<quotedText>subchapter A of</quotedText>” before “<quotedText>chapter 24</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="17">(17) </num>
<content class="inline">Section 7701(a)(16) (defining the term “<quotedText>withholding<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7701">26 USC 7701</ref>.</p></sidenote> agent</quotedText>”) is amended by striking out “<quotedText>or 1461</quotedText>” and inserting in lieu thereof “<quotedText>1461 or 3451</quotedText>”.</content>
</paragraph>
</section>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The heading of subtitle C is amended to read as follows:
<subtitle>
<num value="C">“Subtitle C—</num>
<heading class="inline">Employment Taxes and Collection of Income Tax at Source”.</heading>
</subtitle>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of subtitles for the Internal Revenue Code of 1954 is amended by striking out the item relating to subtitle C and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="subtitle"><designator>“<inline class="smallCaps">Subtitle C</inline>.</designator> <label>Employment taxes and collection of income tax at source.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking out the item relating to section 31 and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 31.</designator> <label>Tax withheld on wages, interest, dividends, and patronage dividends.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Chapter 24 is amended by striking out the chapter heading and inserting in lieu thereof the following:
<page identifier="/us/stat/96/591">96 STAT. 591</page>
<quotedContent>
<chapter>
<num value="24">“CHAPTER 24—</num>
<heading class="inline">COLLECTION OF INCOME TAX AT SOURCE</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="subchapter"><designator>“<inline class="smallCaps">Subchapter</inline> A.</designator> <label>Withholding from wages.</label></referenceItem>
<referenceItem role="subchapter"><designator>“<inline class="smallCaps">Subchapter</inline> B.</designator> <label>Withholding from interest and dividends.</label></referenceItem>
</toc>
</paragraph>
<subchapter>
<num value="A"><b>“Subchapter A—</b></num>
<heading class="inline"><b>Withholding From Wages”.</b></heading>
</subchapter>
</chapter>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The heading for chapter 25 is amended to read as follows:
<quotedContent>
<chapter>
<num value="25">“CHAPTER 25—</num>
<heading class="inline">GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES AND COLLECTION OF INCOME TAXES AT SOURCE”.</heading>
</chapter>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The table of chapters for subtitle C is amended by striking out the items relating to chapters 24 and 25 and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="chapter"><designator>“<inline class="smallCaps">Chapter</inline> 24.</designator> <label>Collection of income tax at source.</label></referenceItem>
<referenceItem role="chapter"><designator>“<inline class="smallCaps">Chapter</inline> 25.</designator> <label>General provisions relating to employment taxes and collection of income taxes at source.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="308">SEC. 308. </num>
<heading class="inline">EFFECTIVE DATES; SPECIAL RULES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3451">26 USC 3451 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Except as otherwise provided in this section, the amendments made by this part shall apply to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Delay in Application to Certain Payors</inline>.—</heading>
<content class="inline">The Secretary of the Treasury shall prescribe such regulations which delay (but not beyond December 31, 1983) the application of some or all of the provisions of subchapter B of chapter 24 of the Internal Revenue Code of 1954 to any payor until such time as such payor is able to comply without undue hardship with the requirements of such provisions.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Temporary Rule for Certain Withholding Exemptions</inline>.—</heading>
<content class="inline">Until regulations are prescribed by the Secretary of the Treasury or his delegate under section 3452(c)(1)(B) of the Internal Revenue Code of 1954 (as added by this part), the payor may treat any person whose name reasonably indicates that such person is described in paragraph (2) of section 3452(c) of such Code (other than subparagraph (J) or (K) thereof) as an exempt recipient.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Delay in Making Deposits</inline>.—</heading>
<content class="inline">The time for making deposits under section 6302 of the Internal Revenue Code of 1954 of the tax imposed by section 3451 of such Code which is withheld by any person shall, to the extent provided in regulations, take into account the cost to such person of instituting a withholding system in order to comply with subchapter B of chapter 24 of such Code.</content>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="B">Subtitle B—</num>
<heading class="inline">Improved Information Reporting</heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>EXPANDED REPORTING</b></heading>
<section class="firstIndent0 fontsize10">
<num value="309">SEC. 309. </num>
<heading class="inline">REPORTING OF INTEREST.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 6049 (relating to returns regarding <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6049">26 USC 6049</ref>.</p></sidenote> payments of interest) is amended to read as follows:
<page identifier="/us/stat/96/592">96 STAT. 592</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6019">“SEC. 6019. </num>
<heading class="inline">RETURNS REGARDING PAYMENTS OF INTEREST.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Reporting</inline>.—</heading>
<chapeau class="inline">Every person—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">who makes payments of interest (as defined in subsection (b)) aggregating $10 or more to any other person during any calendar year,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">who receives payments of interest (as so defined) as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the interest so received, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">who is required under subchapter B of chapter 24 to withhold tax on the payment of any interest,</content>
</paragraph>
<continuation class="inline">shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments, tax deducted and withheld, and the name and address of the person to whom paid or from whom withheld.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Interest Defined</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), the term ‘interest’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">interest on any obligation—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">issued in registered form, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">of a type offered to the public,</content>
</clause>
<continuation class="inline">other than any obligation with a maturity (at issue) of not more than 1 year which is held by a corporation,</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">interest on deposits with persons carrying on the banking business,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">amounts (whether or not designated as interest) paid by a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or similar organization, in respect of deposits, investment certificates, or withdrawable or repurchasable shares,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">interest on amounts held by an insurance company under an agreement to pay interest thereon,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">interest on deposits with brokers (as defined in section 6045 (c)),<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 600.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">interest paid on amounts held by investment companies (as defined in section 3 of the Investment Company Act of 1940 (15 U.S.C. 80a–3)) and on amounts invested in other pooled funds or trusts, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">to the extent provided in regulations prescribed by the Secretary, any other interest (which is not described in paragraph (2)).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), the term ‘interest’ does not include—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">interest on any obligation issued by a natural person,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">interest on any obligation if such interest is exempt from tax under section 103(a) or if such interest is exempt from tax (without regard to the identity of the holder) under any other provision of law,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<chapeau class="inline">except to the extent otherwise provided in regulations—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any amount paid to any person referred to in paragraph (2) of section 3452(c) (other than subparagraphs<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 577. </p></sidenote> (J) and (K) thereof), or</content>
</clause>
<page identifier="/us/stat/96/593">96 STAT. 593</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any amount described in section 3454(a){2)(D) or (E),</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<chapeau class="inline">except to the extent otherwise provided in regulations, any amount not described in subparagraph (C) of this paragraph which is income from sources outside the United States or which is paid by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a foreign government or international organization or any agency or instrumentality thereof,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a foreign central bank of issue,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">a foreign corporation not engaged in a trade or business in the United States,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">a foreign corporation, the interest payments of which would be exempt from withholding under subchapter A of chapter 3 if paid to a person who is not a United States person, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">a partnership not engaged in a trade or business in the United States and composed in whole of nonresident alien individuals and persons described in clause (i), (ii), or (iii), and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">any amount on which the person making payment is required to deduct and withhold a tax under section 1451 (relating to tax-free covenant bonds), or would be so required but for section 1451(d) (relating to benefit of personal exemptions).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Payments by united states nominees, etc., of united states person</inline>.—</heading>
<chapeau class="inline">If, within the United States, a United States person—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">collects interest (or otherwise acts as a middleman between the payor and payee) from a foreign person described in paragraph (2)(D) or collects interest from a United States person which is income from sources outside the United States for a second person who is a United States person, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">makes payments of such interest to such second United States person,</content>
</subparagraph>
<continuation class="inline">notwithstanding paragraph (2)(D), such payment shall be subject to the requirements of subsection (a) with respect to such second United States person.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Statements to be Furnished to Persons With Respect to Whom Information is Furnished</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Every person making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement showing—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the name and address of the person making such return,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the aggregate amount of payments to, or the aggregate amount includible in the gross income of, the person as shown on such return, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the aggregate amount of tax deducted and withheld with respect to such person under subchapter B of chapter 24.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Statement must be furnished on or before january 31</inline>.—</heading>
<content class="inline">The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.</content>
</paragraph>
<page identifier="/us/stat/96/594">96 STAT. 594</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">No statement required where interest is less than $10</inline>.—</heading>
<content class="inline">No statement with respect to payments of interest to any person shall be required to be furnished to any person under this subsection if the aggregate amount of payments to such person shown on the return made with respect to paragraph (1) or (2), as the case may be, of subsection (a) is less than $10,</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Person</inline>.—</heading>
<content class="inline">The term ‘person’ includes any governmental unit and any agency or instrumentality thereof and any international organization and any agency or instrumentality thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Obligation</inline>.—</heading>
<content class="inline">The term ‘obligation’ includes bonds, debentures, notes, certificates, and other evidences of indebtedness.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Payments by governmental units</inline>.—</heading>
<content class="inline">In the case of payments made by any governmental unit or any agency or instrumentality thereof, the officer or employee having control of the payment of interest (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Financial institutions, brokers, etc., collecting interest may be substituted for payor</inline>.—</heading>
<chapeau class="inline">To the extent and in the manner provided by regulations, in the case of any obligation—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a financial institution, broker, or other person specified in such regulations which collects interest on such obligation for the payee (or otherwise acts as a middleman between the payor and the payee) shall comply with the requirements of subsections (a) and (c), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">no other person shall be required to comply with the requirements of subsections (a) and (c) with respect to any interest on such obligation for which reporting is required pursuant to subparagraph (A).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Interest on certain obligations may be treated on a transactional basis</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">To the extent and in the manner provided in regulations, this section shall apply with respect to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any person described in paragraph (4)(A), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of any United States savings bonds, any Federal agency making payments thereon, on any transactional basis rather than on an annual aggregation basis.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Separate returns and statements</inline>.—</heading>
<content class="inline">If subparagraph (A) applies to interest on any obligation, the return under subsection (a) and the statement furnished under subsection (c) with respect to such transaction may be made separately, but any such statement shall be furnished to the payee at such time as the Secretary may prescribe by regulations but not later than January 31 of the next calendar year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Statement to payee required in case of transactions involving $10 or more</inline>.—</heading>
<content class="inline">In the case of any transaction to which this paragraph applies which involves the payment of $10 or more of interest, a statement of the transaction may be provided to the payee of such interest in lieu of the statement required under subsection (c). Such<page identifier="/us/stat/96/595">96 STAT. 595</page> statement shall be provided during January of the year following the year in which such payment is made.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline">Treatment of original issue discount.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Original issue discount on any obligation shall be reported—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">as if paid at the time it is includible in gross income under section 1232A (except that for such purpose <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 496.</p></sidenote> the amount reportable with respect to any subsequent holder shall be determined as if he were the original holder), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if section 1232A does not apply to the obligation, at maturity (or, if earlier, on redemption).</content>
</clause>
<continuation class="inline">In the case of any obligation not in registered form issued before January 1, 1983, clause (ii) and not clause (i) shall apply.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Original issue discount</inline>.—</heading>
<content class="inline">For purposes of this paragraph, the term ‘original issue discount’ has the meaning given to such term by section 1232(b)(1).”.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Subsection (a) of section 6041 (relating to information at <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6041">26 USC 6041</ref>.</p></sidenote> source) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>6049(a)(1)</quotedText>” and inserting in lieu thereof “<quotedText>6049(a)</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>6045, 6049(a)(2), or 6049(a)(3)</quotedText>” and inserting in lieu thereof “<quotedText>or 6045</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (b) of section 6652 (relating to failure to file <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t95/s343">95 Stat. 343</ref>.</p></sidenote> certain information returns) is amended by adding “<quotedText>or</quotedText>” at the end of paragraph (1) and by striking out paragraphs (3) and (4).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Paragraph (1) of section 6678 is amended by striking out <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6678">26 USC 6678</ref>.</p></sidenote> “<quotedText>6049(a)(1)</quotedText>” and inserting in lieu thereof “<quotedText>6049(a)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6049">26 USC 6049 note</ref>.</p></sidenote> apply to amounts paid (or treated as paid) after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="310">SEC. 310. </num>
<heading class="inline">OBLIGATIONS REQUIRED TO BE REGISTERED.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">United States Obligations</inline>.—</heading>
<content class="inline">The Second Liberty Bond Act is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10">
<num value="28">“<inline class="smallCaps">Sec</inline>. 28. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Every registration-required obligation of the United <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s757c–5">31 USC 757c–5</ref>.</p></sidenote> States (or of any agency or instrumentality thereof) shall be in registered form.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">Except as provided in paragraph (2), the term ‘registration-required obligation’ means any obligation other than an obligation which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is not of a type offered to the public, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">has a maturity (at issue) of not more than 1 year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The term ‘registration-required obligation’ shall not include any obligation if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">there are arrangements reasonably designed to ensure that such obligation will be sold (or resold in connection with the original issue) only to a person who is not a United States person, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">in the case of an obligation not in registered form—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">interest on such obligation is payable only outside the United States and its possessions, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">on the face of such obligation there is a statement that any United States person who holds such<page identifier="/us/stat/96/596">96 STAT. 596</page> obligation will be subject to limitations under the United States income tax laws.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">For purposes of subsection (a), a book entry obligation shall be treated as in registered form if the right to principal of, and stated interest on, such obligation may be transferred only through a book entry consistent with regulations prescribed by the Secretary of the Treasury.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The Secretary of the Treasury shall prescribe such regulations as may be necessary to carry out the purpose of subsection (a) where there is a nominee or chain of nominees.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Other Obligations</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Obligations must be in registered form to be tax-exempt</inline>.—</heading>
<content class="inline">Section 103 (relating to interest on certain governmental <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/350">95 Stat. 350</ref>.</p></sidenote> obligations) is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Obligations Must Be in Registered Form to be Tax-Exempt</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Nothing in subsection (a) or in any other provision of law shall be construed to provide an exemption from Federal income tax for interest on any registration-required obligation unless the obligation is in registered form.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Registration-required obligation</inline>.—</heading>
<chapeau class="inline">The term ‘registration-required obligation’ means any obligation other than an obligation which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is not of a type offered to the public,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">has a maturity (at issue) of not more than 1 year, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">is described in section 163(f)(2)(B).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Book entries permitted</inline>.—</heading>
<content class="inline">For purposes of paragraph (1), a book entry obligation shall be treated as in registered form if the right to the principal of, and stated interest on, such obligation may be transferred only through a book entry consistent with regulations prescribed by the Secretary.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Nominees</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of paragraph (1) where there is a nominee or chain of nominees.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Denial of deduction for interest if obligation not in registered form</inline>.—</heading>
<content class="inline">Section 163 (relating to deduction for interest) <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 498.</p></sidenote> is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline">Denial of Deduction for Interest on Certain Obligations not in Registered Form.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Nothing in subsection (a) or in any other provision of law shall be construed to provide a deduction for interest on any registration-required obligation unless such obligation is in registered form.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Registration-required obligation</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘registration-required obligation’ means any obligation (including any obligation issued by a governmental entity) other than an obligation which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is issued by a natural person,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is not of a type offered to the public,</content>
</clause>
<page identifier="/us/stat/96/597">96 STAT. 597</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">has a maturity (at issue) of not more than 1 year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">is described in subparagraph (B).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Certain obligations not included</inline>.—</heading>
<chapeau class="inline">An obligation is described in this subparagraph if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">there are arrangements reasonably designed to ensure that such obligation will be sold (or resold in connection with the original issue) only to a person who is not a United States person, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">in the case of an obligation not in registered form—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">interest on such obligation is payable only outside the United States and its possessions, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">on the face of such obligation there is a statement that any United States person who holds such obligation will be subject to limitations under the United States income tax laws.</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Authority to include other obligations</inline>.—</heading>
<chapeau class="inline">Clauses (ii) and (iii) of subparagraph (A), and subparagraph (B), shall not apply to any obligation if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such obligation is of a type which the Secretary has determined by regulations to be used frequently in avoiding Federal taxes, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">such obligation is issued after the date on which the regulations referred to in clause (i) take effect.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Book entries permitted, etc</inline>.—</heading>
<content class="inline">For purposes of this subsection, rules similar to the rules of section 103(j)(3) shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/350">95 Stat. 350</ref>.</p></sidenote> apply.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Denial of earnings and profits adjustment for interest on registration-required obligations not in registered form</inline>.—</heading>
<content class="inline">Section 312 (relating to earnings and profits) is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s312">26 USC 312</ref>.</p></sidenote> by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="m">“(m) </num>
<heading class="inline"><inline class="smallCaps">No Adjustment for Interest Paid on Certain Registration-Required Obligations Not in Registered Form</inline>.—</heading>
<content class="inline">The earnings and profits of any corporation shall not be decreased by any interest with respect to which a deduction is not or would not be allowable by reason of section 163(f), unless at the time of issuance the issuer is a foreign corporation that is not a controlled foreign corporation (within the meaning of section 957), a foreign investment company (within the meaning of section 1246(b)), or a foreign personal holding company (within the meaning of section 552) and the issuance did not have as a purpose the avoidance of section 163(f) of this subsection”.</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Excise tax on issuers of registration-required obligations which are not in registered form</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subtitle D (relating to miscellaneous excise taxes) is amended by adding after chapter 38 the following new chapter:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<chapter>
<num value="39">“CHAPTER 39—</num>
<heading class="inline">REGISTRATION-REQUIRED OBLIGATIONS</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 4701.</designator> <label>Tax on issuer of registration-required obligation not in registered form.</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/598">96 STAT. 598</page>
<section class="firstIndent0 fontsize10">
<num value="4701">“SEC. 4701. </num>
<heading class="inline">TAX ON ISSUER OF REGISTRATION-REQUIRED OBLIGATION NOT IN REGISTERED FORM.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4701">26 USC 4701</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Imposition of Tax</inline>.—</heading>
<chapeau class="inline">In the case of any person who issues a registration-required obligation, which is not in registered form, there is hereby imposed on such person on the issuance of such obligation a tax in an amount equal to the product of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">1 percent of the principal amount of such obligation, multiplied by</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the number of calendar years (or portions thereof) during the period beginning on the date of issuance of such obligation and ending on the date of maturity.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Registration-required obligation</inline>.—</heading>
<content class="inline">The term ‘registration-required obligation’ has the same meaning as when used in section 163(f), except that such term shall not include any obligation required to be registered under section 103(j).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Registered form</inline>.—</heading>
<content class="inline">The term ‘registered form’ has the same meaning as when used in section 163(f).”</content>
</paragraph>
</subsection>
</section>
</chapter>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">Conforming amendment</inline>.—</heading>
<content class="inline">The table of chapters for subtitle D is amended by inserting after chapter 38 the following:
<toc>
<referenceItem role="chapter"><designator>“<inline class="smallCaps">Chapter</inline> 39.</designator> <label>Registration-required obligations.”</label></referenceItem>
</toc>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Denial of deduction for losses on certain obligations not in registered form</inline>.—</heading>
<content class="inline">Section 165 (as amended by this Act)<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 422.</p></sidenote> is amended by redesignating subsection (j) as subsection (k) and by inserting after subsection (i) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Denial of Deduction for Losses on Certain Obligations Not in Registered Form</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Nothing in subsection (a) or in any other provision of law shall be construed to provide a deduction for any loss sustained on any registration-required obligation unless such obligation is in registered form (or the issuance of such obligation was subject to tax under section 4701).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Registration-required obligation</inline>.—</heading>
<content class="inline">The term ‘registration-required obligation’ has the meaning given to such term by section 163(0(2) except that clause (iv) of subparagraph (A), and subparagraph (B), of such section shall not apply.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Registered form</inline>.—</heading>
<content class="inline">The term ‘registered form’ has the same meaning as when used in section 163(f).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">The Secretary may, by regulations, provide that this subsection and subsection (d) of section 1232 shall not apply with respect to obligations held by any person if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such person holds such obligations in connection with a trade or business outside the United States,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">such person holds such obligations as a broker dealer (registered under Federal or State law) for sale to customers in the ordinary course of his trade or business,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">such person complies with reporting requirements with respect to ownership, transfers, and payments as the Secretary may require, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">such person promptly surrenders the obligation to the issuer for the issuance of a new obligation in registered form.<page identifier="/us/stat/96/599">96 STAT. 599</page> but only if such obligations are held under arrangements provided in regulations or otherwise which are designed to assure that such obligations are not delivered to any United States person other than a person described in subparagraph (A), (B), or (C).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Denial of capital gain treatment for gains on certain obligations not in registered form</inline>.—</heading>
<content class="inline">Section 1232 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1232">26 USC 1232</ref>.</p></sidenote> bonds and other evidences of indebtedness) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Denial of Capital Gain Treatment for Gains On Certain Obligations Not in Registered Form</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If any registration-required obligation is not in registered form, any gain on the sale or other disposition of such obligation shall be treated as ordinary income (unless the issuance of such obligation was subject to tax under section 4701).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Registration-required obligation</inline>.—</heading>
<content class="inline">The term ‘registration-required obligation’ has the meaning given to such term by section 163(f)(2) except that clause (iv) of subparagraph (A), and subparagraph (B), of such section shall not apply.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Registered form</inline>.—</heading>
<content class="inline">The term ‘registered form’ has the same meaning as when used in section 163(f).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subparagraph (A) of section 103(b)(4) (relating to certain <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103</ref>.</p></sidenote> exempt activities) is amended by striking out “<quotedText>if each obligation issued pursuant to the issue is in registered form and</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Paragraph (1) of section 103(h) (relating to certain obligations must be in registered form and not guaranteed or subsidized under an energy program) is amended by striking out subparagraph (A) and by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The subsection heading for subsection (h) of section 103 is amended by striking out “<quotedText><inline class="smallCaps">Must Be in Registered Form and Not</inline></quotedText>” and inserting in lieu thereof “<quotedText><inline class="smallCaps">Must Not Be</inline></quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Subsection (j) of section 103A (relating to other requirements) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103A">26 USC 103A</ref>.</p></sidenote> is amended by striking out paragraph (1) and by redesignating paragraphs (2) and (3) as paragraphs (1) and (2), respectively.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (B) of section 103A(c)(2) (defining qualified mortgage issue) is amended by striking out “<quotedText>and (0 and paragraphs (2) and (3) of subsection (j)</quotedText>” and inserting in lieu thereof “<quotedText>(f), and (J)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subparagraph (C) of section 103A(c)(2) is amended by striking out “<quotedText>, and paragraph (1) of subsection (j)</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">Subparagraph (C) of section 103A(c)(3) (defining qualified veterans’ mortgage bond) is amended by striking out “<quotedText>subsection (j)(2)</quotedText>” and inserting in lieu thereof “<quotedText>subsection (j)(l)</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Subparagraph (A) of section 103A(c)(3) (defining qualified veterans’ mortgage bond) is amended by striking out “<quotedText>in registered form</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s103">26 USC 103 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subsection, the amendments made by this section shall apply to obligations issued after December 31, 1982.</content>
</paragraph>
<page identifier="/us/stat/96/600">96 STAT. 600</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Long-term u.s. obligations</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) shall apply to obligations issued after the date of the enactment of this Act under the first section of the Second Liberty Bond Act.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t31/s752">31 USC 752</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Exception for certain warrants, etc</inline>.—</heading>
<content class="inline">The amendments made by subsection (b) shall not apply to any obligations issued after December 31, 1982, on the exercise of a warrant or the conversion of a convertible obligation if such warrant or obligation was offered or sold outside the United States without registration under the Securities Act of 1933 and was issued<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t15/s77a">15 USC 77a</ref>.</p></sidenote> before August 10, 1982. A rule similar to the rule of the preceding sentence shall also apply in the case of any regulations issued under section 163(f)(2)(C) of the Internal Revenue Code of 1954 (as added by this section) except that the date on which such regulations take effect shall be substituted for “August 10, 1982”.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="311">SEC. 311. </num>
<heading class="inline">RETURNS OF BROKERS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Returns</inline>.—</heading>
<content class="inline">Section 6045 (relating to returns of brokers) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6045">26 USC 6045</ref>.</p></sidenote> amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6045">“SEC. 6045. </num>
<heading class="inline">RETURNS OF BROKERS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Every person doing business as a broker shall, when required by the Secretary, make a return, in accordance with such regulations as the Secretary may prescribe, showing the name and address of each customer, with such details regarding gross proceeds and such other information as the Secretary may by forms or regulations require with respect to such business.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Statements to be Furnished to Customers</inline>.—</heading>
<chapeau class="inline">Every person making a return under subsection (a) shall furnish to each customer whose name is set forth in such return a written statement showing—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the name and address of the person making such return, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the information shown on such return with respect to such customer.</content>
</paragraph>
<continuation class="inline">The written statement required under the preceding sentence shall be furnished to the customer on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Broker</inline>.—</heading>
<chapeau class="inline">The term ‘broker’ includes—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a dealer,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a barter exchange, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any other person who (for a consideration) regularly acts as a middleman with respect to property or services.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Customer</inline>.—</heading>
<content class="inline">The term ‘customer’ means any person for whom the broker has transacted any business.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Barter exchange</inline>.—</heading>
<content class="inline">The term ‘barter exchange’ means any organization of members providing property or services who jointly contract to trade or barter such property or services.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Penalty</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 6678 (relating to penalty <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6678">26 USC 6678</ref>.</p></sidenote> for failure to furnish certain statements) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>6045(b),</quotedText>” after “<quotedText>6044(e),</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>6045(a),</quotedText>” after “<quotedText>6044(a)(1),</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<page identifier="/us/stat/96/601">96 STAT. 601</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Barter Exchange Treated as Third-Party Recordkeeper</inline>.—</heading>
<content class="inline">Paragraph (3) of section 7609(a) (defining third-party recordkeeper) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609</ref>.</p></sidenote> is amended by striking out “<quotedText>and</quotedText>” at the end of subparagraph (E), by striking out the period at the end of subparagraph (F) and inserting in lieu thereof “<quotedText>; and</quotedText>”, and by adding at the end thereof the following new subparagraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">any barter exchange (as defined in section 6045(c)(3)).”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6045">26 USC 6045 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Subsection (a)</inline>.—</heading>
<chapeau class="inline">The amendments made by subsection (a) shall take effect on the date of the enactment of this Act, except that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">regulations relating to reporting by commodities and securities brokers shall be issued under section 6045 of the Internal Revenue Code of 1954 (as amended by this Act) within 6 months after the date of the enactment of this Act, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">such regulations shall not apply to transactions occurring before January 1, 1983.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection (b)</inline>.—</heading>
<content class="inline">—The amendments made by subsection (b) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609 note</ref>.</p></sidenote> shall apply to summonses served after December 31, 1982.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="312">SEC. 312. </num>
<heading class="inline">INFORMATION REPORTING REQUIREMENTS FOR PAYMENTS OF REMUNERATION FOR SERVICES AND DIRECT SALES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other persons) is amended by inserting after section 6041 the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6041A">SEC. 6041A. </num>
<heading class="inline">RETURNS REGARDING PAYMENTS OF REMUNERATION FOR SERVICES AND DIRECT SALES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6041A">26 USC 6041A</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Returns Regarding Remuneration for Services</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any service-recipient engaged in a trade or business pays in the course of such trade or business during any calendar year remuneration to any person for services performed by such person, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the aggregate of such remuneration paid to such person during such calendar year is $600 or more,</content>
</paragraph>
<continuation class="inline">then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the recipient of such payments. For purposes of the preceding <sidenote><p class="firstIndent0 fontsize8">“Service-recipient.”</p></sidenote> sentence, the term ‘service-recipient’ means the person for whom the service is performed.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Direct Sales of $5,000 or More</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any person engaged in a trade or business in the course of such trade or business during any calendar year sells consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the aggregate amount of the sales to such buyer during such calendar year is $5,000 or more,</content>
</subparagraph>
<page identifier="/us/stat/96/602">96 STAT. 602</page>
<continuation class="inline">then such person shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the name and address of the buyer to whom such sales are made.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Buy-sell basis</inline>.—</heading>
<content class="inline">A transaction is on a buy-sell basis if the buyer performing the services is entitled to retain part or all of the difference between the price at which the buyer purchases the product and the price at which the buyer sells the product as part or all of the buyer’s remuneration for the services, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Deposit-commission basis</inline>.—</heading>
<content class="inline">A transaction is on a deposit-commission basis if the buyer performing the services is entitled to retain part or all of a purchase deposit paid by the consumer in connection with the transaction as part or all of the buyer’s remuneration for the services.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Certain Services Not Included</inline>.—</heading>
<content class="inline">No return shall be required under subsection (a) or (b) if a statement with respect to the services is required to be furnished under section 6051, 6052, or 6053.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Applications to Governmental Units</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Treated as persons</inline>.—</heading>
<content class="inline">The term ‘person’ includes any governmental unit (and any agency or instrumentality thereof).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<chapeau class="inline">In the case of any payment by a governmental entity or any agency or instrumentality thereof—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">subsection (a) shall be applied without regard to the trade or business requirement contained therein, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any return under this section shall be made by the officer or employee having control of the payment or appropriately designated for the purpose of making such return.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Statements To Be Furnished to Persons With Respect to Whom Information is Required to Be Furnished</inline>.—</heading>
<chapeau class="inline">Every person required to make are turn under subsection (a) or (b) shall furnish to each person whose name is required to be set forth in such return a written statement showing—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the name and address of the person required to make such return, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">in the case of subsection (a), the aggregate amount of payments to the person required to be shown on such return.</content>
</paragraph>
<continuation class="inline">The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Recipient to Furnish Name, Address, and Identification Number; Inclusion on Return</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Furnishing of information</inline>.—</heading>
<content class="inline">Any person with respect to whom a return or statement is required under this section to be made by another person shall furnish to such other person his name, address, and identification number at such time and in such manner as the Secretary may prescribe by regulations.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Inclusion on return</inline>.—</heading>
<content class="inline">The person to whom an identification number is furnished under paragraph (1) shall include such number on any return which such person is required to file under this section and to which such identification number relates.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Penalty for Failure to File Statement</inline>.—</heading>
<chapeau class="inline">Section 6678(1)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/344">95 Stat. 344</ref>.</p></sidenote> (relating to failure to file statement) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>6041A(e),</quotedText>” after “6041(d),”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>6041A(a) or (b),</quotedText>” after “6041(a),”.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/603">96 STAT. 603</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6041A">26 USC 6041A note</ref>.</p></sidenote> apply to payments and sales made after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="313">SEC. 313. </num>
<heading class="inline">STATE AND LOCAL INCOME TAX REFUNDS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other persons) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6050E">“SEC. 6050E. </num>
<heading class="inline">STATE AND LOCAL INCOME TAX REFUNDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6050E">26 USC 6050E</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Reporting</inline>.—</heading>
<content class="inline">Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Statements to Be Furnished to Individuals With Respect to Whom Information is Furnished</inline>.—</heading>
<chapeau class="inline">Every person making a return under subsection (a) shall furnish to each individual whose name is set forth in such return a written statement showing—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the name of the State or political subdivision thereof, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the aggregate amount shown on the return of refunds, credits, and offsets to the individual.</content>
</paragraph>
<continuation class="inline">The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was made.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Person Defined</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘person’ means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6050E.</designator> <label>State and local income tax refunds.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6050E">26 USC 6050E note</ref>.</p></sidenote> apply to payments of refunds, and credits and offsets made, after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="314">SEC. 314. </num>
<heading class="inline">EMPLOYER REPORTING WITH RESPECT TO TIPS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 6053 (relating to reporting of tips) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6053">26 USC 6053</ref>.</p></sidenote> amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Reporting Requirements Relating To Certain Large Food Or Beverage Establishments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Report to secretary</inline>.—</heading>
<chapeau class="inline">In the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The aggregate amount of charge receipts (other than nonallocable receipts).</content>
</subparagraph>
<page identifier="/us/stat/96/604">96 STAT. 604</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The aggregate amount of charged tips shown on such charge receipts.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<chapeau class="inline">The sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the aggregate amount reported by employees to the employer under subsection (a), plus</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the amount the employer is required to report under section 6051 with respect to service charges of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6051">26 USC 6051</ref>.</p></sidenote> less than 10 percent.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">With respect to each employee, the amount allocated to such employee under paragraph (3).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Furnishing of statement to employees</inline>.—</heading>
<chapeau class="inline">Each employer described in paragraph (1) shall furnish, in such manner as the Secretary may prescribe by regulations, to each employee of the large food or beverage establishment a written statement for each calendar year showing the following information:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The name and address of such employer.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The name of the employee.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The amount allocated to the employee under paragraph (3) for all payroll periods ending within the calendar year.</content>
</subparagraph>
</paragraph>
<level>
<content class="indent0 firstIndent1 fontsize10">Any statement under this paragraph shall be furnished to the employee during January of the calendar year following the calendar year for which such statement is made.</content>
</level>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Employee Allocation of 8 Percent of Gross Receipts</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of paragraphs (1)(E) and (2)(C), the employer of a large food or beverage establishment shall allocate (as tips for purposes of the requirements of this subsection) among employees performing services during any payroll period who customarily receive tip income an amount equal to the excess of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">8 percent of the gross receipts (other than nonallocable receipts) of such establishment for the payroll period, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the aggregate amount reported by such employees to the employer under subsection (a) for such period.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Method of allocation</inline>.—</heading>
<chapeau class="inline">The employer shall allocate the amount under subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">on the basis of a good faith agreement by the employer and the employees, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the absence of an agreement under clause (i), in the manner determined under regulations prescribed by the Secretary.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">The secretary may lower the percentage required to be allocated</inline>.—</heading>
<content class="inline">The Secretary may reduce (but not below 5 percent) the percentage of gross receipts required to be allocated under subparagraph (A) where he determines that the percentage of gross receipts constituting tips is less than 8 percent.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Large food or beverage establishment</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘large food or beverage establishment’ means any trade or business (or portion thereof)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">which provides food or beverages,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">with respect to which the tipping of employees serving food or beverages by customers is customary, and</content>
</subparagraph>
<page identifier="/us/stat/96/605">96 STAT. 605</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">which normally employed more than 10 employees on a typical business day during the preceding calendar year.</content>
</subparagraph>
<continuation class="inline">For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (h) of section 52 shall apply under regulations prescribed by the Secretary.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Employer not to be liable for wrong allocations</inline>.—</heading>
<content class="inline">The employer shall not be liable to any person if any amount is improperly allocated under paragraph (3)(B) if such allocation is done in accordance with the regulations prescribed under paragraph (3)(B).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Nonallocable receipts defined</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘nonallocable receipts’ means receipts which are allocable to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">carry out sales, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">services with respect to which a service charge of 10 percent or more is added.</content>
</subparagraph>
</paragraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Application to new businesses</inline>.—</heading>
<content class="inline">The Secretary shall prescribe regulations for the application of this subsection to new businesses.”</content>
</subparagraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Penalty for failure to furnish statement</inline>.—</heading>
<content class="inline">Subparagraph (D) of section 6678(3) is amended by striking out “<quotedText>section 6053(b)</quotedText>” <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/343">95 Stat. 343</ref>.</p></sidenote> and inserting in lieu thereof “<quotedText>subsection (b) or (c) of section 6053(c).</quotedText>”</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Study of Tip Compliance</inline>.—</heading>
<content class="inline">The Secretary of the Treasury or <sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6053">26 USC 6053 note</ref>.</p></sidenote> his delegate shall submit before January 1, 1987, to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate a report with respect to tip compliance in the food and beverage service industry. Such study shall include, but not be limited to, an analysis of tipping patterns, tip-sharing arrangements, and tip compliance patterns.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">The last sentence of section 6001 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6001">26 USC 6001</ref>.</p></sidenote> (relating to notice or regulations requiring records, statements, and special returns) is amended by inserting “<quotedText>, records necessary to comply with section 6053(c),</quotedText>” after “charge receipts”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6053">26 USC 6053 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to calendar years beginning after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for 1983</inline>.—</heading>
<chapeau class="inline">For purposes of section 6053(c) of the Internal Revenue Code of 1954, in the case of payroll periods ending before April 1, 1983, an employer must only report with respect to such periods—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">amounts described in subparagraphs (A), (B), (C), and (D) of section 6053(c)(1) of such Code, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the name, and identification number, wages paid to, and tips reported by, each tipped employee.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>PROVISIONS TO IMPROVE REPORTING GENERALLY</b></heading>
<section class="firstIndent0 fontsize10">
<num value="315">SEC. 315. </num>
<heading class="inline">INCREASED PENALTIES FOR FAILURE TO FILE INFORMATION RETURN OR TO FURNISH STATEMENT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (a) of section 6652 (relating to failure <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6652">26 USC 6652</ref>.</p></sidenote> to file certain information returns, etc.) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Returns Relating to Information at Source, Payments of Dividends, Etc., and Certain Transfers of Stock</inline>.—</heading>
<page identifier="/us/stat/96/606">96 STAT. 606</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of each failure—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">to file a statement of the amount of payments to another person required by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">section 6041 (a) or (b) (relating to certain information at source),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">section 6042(a)(1) (relating to payments of dividends),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">section 6044(a)(1) (relating to payments of patronage dividends),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">section 6049(a) (relating to payments of interest),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 592.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">section 6050A(a) (relating to reporting requirements of certain fishing boat operators), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<content class="inline">section 6042(e), 6044(0, 6049(e), or 6051(d) (relating <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 587, 588.</p></sidenote> to information returns with respect to income tax withheld), or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">to make a return required by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">subsection (a) or (b) of section 6041A (relating to<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 601.</p></sidenote> returns of direct sellers).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">section 6045 (relating to returns of brokers),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 600.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">section 6052(a) (relating to reporting payment of wages in the form of group term life insurance), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">section 6053(c)(1) (relating to reporting with respect to certain tips),</content>
</clause>
</subparagraph>
<continuation class="inline">on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax), by the person failing to file a statement referred to in subparagraph (A) or failing to make a return referred to in subparagraph (B), $50 for each such failure, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $50,000.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Penalty in case op intentional disregard</inline>.—</heading>
<chapeau class="inline">If 1 or more failures to which paragraph (1) applies are due to intentional disregard of the filing requirement, then with respect to such failures—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">the penalty imposed under paragraph (1) shall not be less than an amount equal to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">in the case of a return not described in clauses (ii) and (iii), 10 percent of the aggregate amount of the items required to be reported,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of a return required to be filed by section 6045, 5 percent of the gross proceeds required to be reported, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">in the case of a return required to be filed by section 6041A(b), $100 for each such failure, and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the $50,000 limitation under paragraph (1) shall not apply.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Increase in Addition to Tax for Failure to File Certain Returns or Statements in Connection With Plans of Deferred Compensation</inline>.—</heading>
<chapeau class="inline">Subsection (0 of section 6652 (relating to information <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6652">26 USC 6652</ref>.</p></sidenote> required in connection with certain plans of deferred compensation) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$10</quotedText>” and inserting in lieu thereof “<quotedText>$25</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$5,000</quotedText>” and inserting in lieu thereof “<quotedText>$15,000</quotedText>”.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/607">96 STAT. 607</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Increase in Civil Penalty for Failure to Furnish Certain Statements</inline>.—</heading>
<chapeau class="inline">Section 6678 (relating to failure to furnish certain <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6678">26 USC 6678</ref>.</p></sidenote> statements) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$10</quotedText>” and inserting in lieu thereof “<quotedText>$50</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$25,000</quotedText>” and inserting in lieu thereof “<quotedText>$50,000</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6652">26 USC 6652 note</ref>.</p></sidenote> apply with respect to returns or statements the due date for the filing of which (without regard to extensions) is after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="316">SEC. 316. </num>
<heading class="inline">INCREASE IN CIVIL PENALTY ON FAILURE TO SUPPLY IDENTIFYING NUMBERS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (a) of section 6676 (relating to failure <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6676">26 USC 6676</ref>.</p></sidenote> to supply identifying numbers) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Civil Penalties</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If any person who is required by regulations prescribed under section 6109—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to include his taxpayer identification number in any return, statement, or other document,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to furnish his taxpayer identification number to another person, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">to include in any return, statement, or other document made with respect to another person the taxpayer identification number of such other person,</content>
</subparagraph>
<continuation class="inline">fails to comply with such requirement at the time prescribed by such regulations, such person shall, unless it is shown that such failure is due to reasonable cause and not to willful neglect, pay a penalty of $5 for each such failure described in subparagraph (A) and $50 for each such failure described in subparagraph (B) or (C), except that the total amount imposed on such person for all such failures during any calendar year shall not exceed $50,000.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer identification number defined</inline>.—</heading>
<content class="inline">The term ‘taxpayer identification number’ means the identifying number assigned to a person under section 6109.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6676">26 USC 6676 note</ref>.</p></sidenote> apply with respect to returns the due date for the filing of which (without regard to extensions) is after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="317">SEC. 317. </num>
<heading class="inline">EXTENSION OF WITHHOLDING TO CERTAIN PAYMENTS WHERE IDENTIFYING NUMBER NOT FURNISHED OR INACCURATE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 3402 (relating to withholding at source) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3402">26 USC 3402</ref>.</p></sidenote> is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="s">“(s) </num>
<chapeau class="inline"><inline class="smallCaps">Extension of Withholding to Certain Payments Where Identifying Number Not Furnished or Inaccurate</inline>.—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If, in the case of any backup withholding payment—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the payee fails to furnish his taxpayer identification number to the payor, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the Secretary notifies the payor that the number furnished by the payee is incorrect,</content>
</subparagraph>
<continuation class="inline">then the payor shall deduct and withhold from such payment a tax equal to 15 percent of such payment.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Period for which withholding is in effect</inline>.—</heading>
<page identifier="/us/stat/96/608">96 STAT. 608</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Failure to Furnish Number</inline>.—</heading>
<content class="inline">In the case of any failure described in subparagraph (A) of paragraph (1), paragraph (1) shall apply to any backup withholding payment made during the period during which the taxpayer identification number has not been furnished.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Notification of Incorrect Number</inline>.—</heading>
<chapeau class="inline">In any case where there is a notification described in subparagraph (B) of paragraph (1), pa ragraph (1) shall apply to any backup withholding payment made—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">after the close of the 15th day after the day on which the payor was so notified, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">before the payee furnishes another taxpayer identification number.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">15-day grace periods</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">After correction</inline>.—</heading>
<content class="inline">Unless the payor otherwise elects, pa ragraph (1) shall also apply to any backup withholding payment made after the close of the period described in subparagraph (A) or (B) (as the case may be) and before the 16th day after the close of such period.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">After notification</inline>.—</heading>
<content class="inline">If the payor so elects, paragraph (1) shall also apply to any backup withholding payment made during the 15-day period described in clause (i) of subparagraph (B).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Backup withholding payments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection, the term ‘backup withholding payment’ means any payment of a kind, and to a payee, required to be shown on a return required under—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">section 6041 (a) or (b) (relating to certain information at source),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">section 6041A(a) (relating to returns regarding payments to nonemployees),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">section 6042(a) (relating to payments of dividends),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">section 6044 (relating to returns regarding patronage dividends) but only to the extent of payments of money.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">section 6045 (relating to returns of brokers),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 600.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<content class="inline">section 6049(a) (relating to payments of interest),<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 592.</p></sidenote> or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vii">“(vii) </num>
<content class="inline">section 6050A (relating to reporting requirements of certain fishing boat operators), but only to the extent of payments of the proceeds of the catch.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule</inline>.—</heading>
<content class="inline">For purposes of this subsection, the determination of whether any payment is of a kind required to be shown on a return described in subparagraph (A) shall be made without regard to any minimum amount which must be paid before a return is required.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Payments must aggregate $ 600 before withholding required from payments described in section 6041(a) or 6041 a</inline>.—</heading>
<chapeau class="inline">In the case of any payment which is of a kind required to be shown on a return required under section 6041(a) or 6041A(a) and which is made during any calendar year, no<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 601.</p></sidenote> amount shall be deducted and withheld with respect to such payment unless—</chapeau>
<page identifier="/us/stat/96/609">96 STAT. 609</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the aggregate amount of such payment and all previous such payments to the payee involved during such calendar year equals or exceeds $600,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the payor was required under section 6041(a) or 6041A(a) to file a return for the preceding calendar year with respect to payments to the payee involved, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">during the preceding calendar year the payor made backup withholding payments to the payee with respect to which amounts were required to be deducted and withheld under paragraph (1).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Obviously incorrect number</inline>.—</heading>
<content class="inline">A payee shall be treated as failing to furnish his taxpayer identification number if the number furnished does not contain the proper number of digits.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Payee furnishes 2 incorrect numbers</inline>.—</heading>
<content class="inline">If the payee furnishes a payor 2 incorrect numbers, the payor shall, after receiving notice of the second incorrect number, treat the payee as not having furnished another taxpayer identification number under paragraph (2)(B)(ii) until the day on which the payor receives notification from the Secretary that a correct taxpayer identification number has been furnished.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Exception for payments to certain payees</inline>.—</heading>
<chapeau class="inline">Paragraph (1) shall not apply to any payment made to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the United States (as defined in section 3455(a)(3)), <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 583.</p></sidenote></content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any State (as defined in section 3455(a)(2)),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">an organization which is exempt from taxation under section 501(a),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">any foreign government (as defined in section 3455(a)(4)) or international organization (as defined in section 3455(a)(5)), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">any other person specified in regulations.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer identification number</inline>.—</heading>
<content class="inline">The term ‘taxpayer identification number’ means the identifying number assigned to a person under section 6109.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Amounts for which withholding otherwise required</inline>.—</heading>
<content class="inline">No tax shall be deducted or withheld under this subsection with respect to any amount for which withholding is otherwise required by this title.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<heading class="inline"><inline class="smallCaps">Exemption while waiting for number</inline>.—</heading>
<content class="inline">The Secretary shall prescribe regulations for exemptions from the tax imposed by paragraph (1) during periods during which a person is waiting for receipt of a taxpayer identification number.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<heading class="inline"><inline class="smallCaps">Nominees</inline>.—</heading>
<content class="inline">In the case of a backup withholding payment described in clause (i) or (v) of paragraph (3)(A) to a nominee, in the manner provided in regulations, both the nominee and the ultimate payee shall be treated as the payee.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<heading class="inline"><inline class="smallCaps">Requirement of notice to payee</inline>.—</heading>
<content class="inline">Whenever the Secretary notifies a payor under paragraph (1)(B) that the taxpayer identification number furnished by any payee is incorrect, the Secretary shall at the same time furnish a<page identifier="/us/stat/96/610">96 STAT. 610</page> copy of such notice to the payor, and the payor shall promptly furnish such copy to the payee.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<heading class="inline"><inline class="smallCaps">Requirement of notice to secretary</inline>.—</heading>
<content class="inline">If the Secretary notifies a payor under paragraph (1)(B) that the taxpayer identification number furnished by any payee is incorrect and such payee subsequently furnishes another taxpayer identification number to the payor, the payor shall promptly notify the Secretary of the other taxpayer identification number so furnished.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<heading class="inline"><inline class="smallCaps">Coordination with other sections</inline>.—</heading>
<content class="inline">For purposes of section 31, this chapter (other than subsection (n) of this section), and so much of subtitle F (other than section 7205) as relates to this chapter, payments which are subject to withholding under this subsection shall be treated as if they were wages paid by an employer to an employee.”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3402">26 USC 3402 note</ref>.</p></sidenote> shall apply to payments made after December 31, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="318">SEC. 318. </num>
<heading class="inline">MINIMUM PENALTY FOR EXTENDED FAILURE TO FILE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (a) of section 6651 (relating to failure<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6651">26 USC 6651</ref>.</p></sidenote> to file tax return or to pay tax) is amended by adding at the end thereof the following new sentence:
<quotedContent>
<p class="indent0 firstIndent0 fontsize10">“In the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under paragraph (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.”</p>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<chapeau class="inline">Section 6651(c)(1) (relating to additions under more than one paragraph) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by adding at the end of subparagraph (A) the following new sentence: “In any case described in the last sentence of subsection (a), the amount of the addition under paragraph (1) of subsection (a) shall not be reduced under the preceding sentence below the amount provided in such last sentence.”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>(determined without regard to the last sentence of such subsection)</quotedText>” after “paragraph (1) of subsection (a)” in subparagraph (B).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6651">26 USC 6651 note</ref>.</p></sidenote> apply to returns the due date for filing of which (including extensions) is after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="319">SEC. 319. </num>
<heading class="inline">INFORMATION RETURNS.</heading>
<content class="indent0 firstIndent1 fontsize10">Section 6011 (relating to general requirement of return, statement, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6011">26 USC 6011</ref>.</p></sidenote> or list) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Regulations Requiring Returns on Magnetic Tape, Etc</inline>.—</heading>
<content class="inline">The Secretary shall prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. The Secretary may not require returns of any tax imposed by subtitle A on individuals, estates, and trusts to be other than on paper forms supplied by the Secretary. In prescribing such regulations, the Secretary shall take into account<page identifier="/us/stat/96/611">96 STAT. 611</page> (among other relevant factors) the ability of the taxpayer to comply at a reasonable cost with such a filing requirement.”</content>
</subsection>
</quotedContent>
</content>
</section>
</part>
</subtitle>
<subtitle>
<num value="C">Subtitle C—</num>
<heading class="inline">Abusive Tax Shelters, Etc.; Substantial Underpayments; False Documents; Frivolous Returns</heading>
<part>
<num value="I"><b>PART I—</b></num>
<heading class="inline"><b>ABUSIVE TAX SHELTERS, ETC.</b></heading>
<section class="firstIndent0 fontsize10">
<num value="320">SEC. 320. </num>
<heading class="inline">PENALTY FOR PROMOTING ABUSIVE TAX SHELTERS, ETC.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6700">“SEC. 6700. </num>
<heading class="inline">PROMOTING ABUSIVE TAX SHELTERS, ETC.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6700">26 USC 6700</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Imposition of Penalty</inline>.—</heading>
<chapeau class="inline">Any person who—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">organizes (or assists in the organization of)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a partnership or other entity,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any investment plan or arrangement, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">any other plan or arrangement, or</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">participates in the sale of any interest in an entity or plan or arrangement referred to in subparagraph (A), and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">makes or furnishes (in connection with such organization or sale)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a statement with respect to the allowability of any deduction or credit, the excludability of any income, or the securing of any other tax benefit by reason of holding an interest in the entity or participating in the plan or arrangement which the person knows or has reason to know is false or fraudulent as to any material matter, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a gross valuation overstatement as to any material matter,</content>
</subparagraph>
<continuation class="inline">shall pay a penalty equal to the greater of $1,000 or 10 percent of the gross income derived or to be derived by such person from such activity.</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Rules Relating to Penalty for Gross Valuation Over-Statements</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Gross valuation overstatement defined</inline>.—</heading>
<chapeau class="inline">For purposes of this section, the term ‘gross valuation overstatement’ means any statement as to the value of any property or services if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the value so stated exceeds 200 percent of the amount determined to be the correct valuation, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the value of such property or services is directly related to the amount of any deduction or credit allowable under chapter 1 to any participant.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Authority to waive</inline>.—</heading>
<content class="inline">The Secretary may waive all or any part of the penalty provided by subsection (a) with respect to any gross valuation overstatement on a showing that there was a reasonable basis for the valuation and that such valuation was made in good faith.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Penalty in addition to other penalties</inline>.—</heading>
<content class="inline">The penalty imposed by this section shall be in addition to any other penalty provided by law.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/612">96 STAT. 612</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6700. </designator><label>Promoting abusive tax shelters, etc.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6700">26 USC 6700 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="321">SEC. 321. </num>
<heading class="inline">ACTION TO ENJOIN PROMOTERS OF ABUSIVE TAX SHELTERS, ETC.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter A of chapter 76 (relating to civil actions by the United States) is amended by redesignating section 7408 as section 7409 and by inserting after section 7407 the following<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7409">26 USC 7409</ref>.</p></sidenote> new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="7408">“SEC. 7408. </num>
<heading class="inline">ACTION TO ENJOIN PROMOTERS OF ABUSIVE TAX SHELTERS. ETC.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7408">26 USC 7408</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Authority to Seek Injunction</inline>.—</heading>
<content class="inline">A civil action in the name of the United States to enjoin any person from further engaging in conduct subject to penalty under section 6700 (relating to penalty for promoting abusive tax shelters, etc.) may be commenced at the request of the Secretary, Any action under this section shall be brought in the district court of the United States for the district in which such person resides, has his principal place of business, or has engaged in conduct subject to penalty under section 6700. The court may exercise its jurisdiction over such action (as provided in section 7402(a)) separate and apart from any other action brought by the United States against such person.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Adjudication and Decree</inline>.—</heading>
<chapeau class="inline">In any action under subsection (a), if the court finds—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">that the person has engaged in any conduct subject to penalty under section 6700 (relating to penalty for promoting abusive tax shelters, etc.), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">that injunctive relief is appropriate to prevent recurrence of such conduct,</content>
</paragraph>
<continuation class="inline">the court may enjoin such person from engaging in such conduct or in any other activity subject to penalty under section 6700.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Citizens and Residents Outside The United States</inline>.—</heading>
<content class="inline">If any citizen or resident of the United States does not reside in, and does not have his principal place of business in, any United States judicial district, such citizen or resident shall be treated for purposes of this section as residing in the District of Columbia.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter A of chapter 76 is amended by striking out the last item and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 7408. </designator><label>Action to enjoin promoters of abusive tax shelters, etc.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 7409. </designator><label>Cross references.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7408">26 USC 7408 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="322">SEC. 322. </num>
<heading class="inline">PROCEDURAL RULES APPLICABLE TO PENALTIES UNDER SECTIONS 6700. 6701, AND 6702.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section:
<page identifier="/us/stat/96/613">96 STAT. 613</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6703">“SEC. 6703. </num>
<heading class="inline">RULES APPLICABLE TO PENALTIES UNDER SECTIONS 6700, 6701, AND 6702.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6703">26 USC 6703</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Burden of Proof</inline>.—</heading>
<content class="inline">In any proceeding involving the issue of whether or not any person is liable for a penalty under section 6700, 6701, or 6702, the burden of proof with respect to such issue shall be on the Secretary.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Deficiency Procedures Not to Apply</inline>.—</heading>
<content class="inline">Subchapter B of chapter 63 (relating to deficiency procedures) shall not apply with respect to the assessment or collection of the penalties provided by sections 6700, 6701, and 6702.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Extension of Period of Collection Where Person Pays 15 Percent of Penalty</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If, within 30 days after the day on which notice and demand of any penalty under section 6700, 6701, or 6702 is made against any person, such person pays an amount which is not less than 15 percent of the amount of such penalty and files a claim for refund of the amount so paid, no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until the final resolution of a proceeding begun as provided in paragraph (2). Notwithstanding the provisions of section 7421(a), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Person must bring suit in district court to determine his liability for penalty</inline>.—</heading>
<content class="inline">If, within 30 days after the day on which his claim for refund of any partial payment of any penalty under section 6700, 6701, or 6702 is denied (or, if earlier, within 30 days after the expiration of 6 months after the day on which he filed the claim for refund), the person fails to begin a proceeding in the appropriate United States district court for the determination of his liability for such penalty, paragraph (1) shall cease to apply with respect to such penalty, effective on the day following the close of the applicable 30-day period referred to in this paragraph.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Suspension of running of period of limitations on collection</inline>.—</heading>
<content class="inline">The running of the period of limitations provided in section 6502 on the collection by levy or by a proceeding in court in respect of any penalty described in paragraph (1) shall be suspended for the period during which the Secretary is prohibited from collecting by levy or a proceeding in court.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by adding at the end thereof the following new section:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10"><toc>
<referenceItem role="section"><designator>“Sec. 6703. </designator><label>Rules applicable to penalties under sections 6700, 6701, and 6702.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6703">26 USC 6703 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
</part>
<part>
<num value="II"><b>PART II—</b></num>
<heading class="inline"><b>SUBSTANTIAL UNDERPAYMENT; FALSE DOCUMENTS; FRIVOLOUS RETURNS; ETC.</b></heading>
<section class="firstIndent0 fontsize10">
<num value="323">SEC. 323. </num>
<heading class="inline">PENALTY FOR SUBSTANTIAL UNDERSTATEMENT.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subchapter A of chapter 68 (relating to additions to tax and additional amounts) is amended by redesignating section 6661 as section 6662 and by inserting after section 6660 the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6662">26 USC 6662</ref>.</p></sidenote> following new section:
<page identifier="/us/stat/96/614">96 STAT. 614</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6661">“SEC. 6661. </num>
<heading class="inline">SUBSTANTIAL UNDERSTATEMENT OF LIABILITY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6661">26 USC 6661</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Addition to Tax</inline>.—</heading>
<content class="inline">If there is a substantial understatement of income tax for any taxable year, there shall be added to the tax an amount equal to 10 percent of the amount of any underpayment attributable to such understatement.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Definition and Special Rule</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Substantial understatement</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this section, there is a substantial understatement of income tax for any taxable year if the amount of the understatement for the taxable year exceeds the greater of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">10 percent of the tax required to be shown on the return for the taxable year, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">$5,000.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for corporations</inline>.—</heading>
<content class="inline">In the case of a corporation other than an electing small business corporation (as defined in section 1371(b)) or a personal holding company (as defined in section 542), paragraph (1) shall be applied by substituting ‘$10,000’ for ‘$5,000’.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Understatement</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of paragraph (1), the term ‘understatement’ means the excess of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount of the tax required to be shown on the return for the taxable year, over</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the amount of the tax imposed which is shown on the return.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Reduction for understatement due to position of taxpayer or disclosed item</inline>.—</heading>
<chapeau class="inline">The amount of the understatement under subparagraph (A) shall be reduced by that portion of the understatement which is attributable to—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any item with respect to which the relevant facts affecting the item’s tax treatment are adequately disclosed in the return or in a statement attached to the return.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rules in cases involving tax shelters</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any item attributable to a tax shelter—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">subparagraph (B)(ii) shall not apply, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">subparagraph (B)(i) shall not apply unless (in addition to meeting the requirements of such subparagraph) the taxpayer reasonably believed that the tax treatment of such item by the taxpayer was more likely than not the proper treatment.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Tax shelter</inline>.—</heading>
<chapeau class="inline">For purposes of clause (i), the term ‘tax shelter’ means—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a partnership or other entity,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">any investment plan or arrangement, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">any other plan or arangement,</content>
</subclause>
<continuation class="inline">if the principal purpose of such partnership, entity, plan, or arrangement is the avoidance or evasion of Federal income tax.</continuation>
</clause>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/615">96 STAT. 615</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Coordination with penalty imposed by section 6659</inline>.—</heading>
<content class="inline">For purposes of determining the amount of the addition to tax assessed under subsection (a), there shall not be taken into account that portion of the substantial understatement on which a penalty is imposed under section 6659 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/341">95 Stat. 341</ref>.</p></sidenote> addition to tax in the case of valuation overstatements).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Authority to Waive</inline>.—</heading>
<content class="inline">The Secretary may waive all or any part of the addition to tax provided by this section on a showing by the taxpayer that there was reasonable cause for the understatement (or part thereof) and that the taxpayer acted in good faith.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter A of chapter 68 is amended by striking out the last item and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6661. </designator><label>Substantial understatement of liability.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6662. </designator><label>Applicable rules.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6661">26 USC 6661 note</ref>.</p></sidenote> apply to returns the due date (determined without regard to extension) for filing of which is after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="324">SEC. 324. </num>
<heading class="inline">PENALTIES FOR DOCUMENTS UNDERSTATING TAX LIABILITY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter B of chapter 68 (relating to assessable penalties) is amended by inserting after section 6700 the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6701">“SEC. 6701. </num>
<heading class="inline">PENALTIES FOR AIDING AND ABETTING UNDERSTATEMENT OF TAX LIABILITY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6701">26 USC 6701</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Imposition of Penalty</inline>.—</heading>
<chapeau class="inline">Any person—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">who aids or assists in, procures, or advises with respect to, the preparation or presentation of any portion of a return, affidavit, claim, or other document in connection with any matter arising under the internal revenue laws,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">who knows that such portion will be used in connection with any material matter arising under the internal revenue laws, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">who knows that such portion (if so used) will result in an understatement of the liability for tax of another person,</content>
</paragraph>
<continuation class="inline">shall pay a penalty with respect to each such document in the amount determined under subsection (b).</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Amount of Penalty</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the amount of the penalty imposed by subsection (a) shall be $1,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Corporations</inline>.—</heading>
<content class="inline">If the return, affidavit, claim, or other document relates to the tax liability of a corporation, the amount of the penalty imposed by subsection (a) shall be $10,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Only 1 penalty per person per period</inline>.—</heading>
<content class="inline">If any person is subject to a penalty under subsection (a) with respect to any document relating to any taxpayer for any taxable period (or where there is no taxable period, any taxable event), such person shall not be subject to a penalty under subsection (a) with respect to any other document relating to such taxpayer for such taxable period (or event).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Activities of Subordinates</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), the term ‘procures’ includes—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">ordering (or otherwise causing) a subordinate to do an act, and</content>
</subparagraph>
<page identifier="/us/stat/96/616">96 STAT. 616</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">knowing of, and not attempting to prevent, participation by a subordinate in an act.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Subordinate</inline>.—</heading>
<content class="inline">For purposes of paragraph (1), the term ‘subordinate’ means any other person (whether or not a director, officer, employee, or agent of the taxpayer involved) over whose activities the person has direction, supervision, or control.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer Not Required to Have Knowledge</inline>.—</heading>
<content class="inline">Subsection (a) shall apply whether or not the understatement is with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim, or other document.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Certain Actions Not Treated as Aid or Assistance</inline>.—</heading>
<content class="inline">For purposes of subsection (a)(1), a person furnishing typing, reproducing, or other mechanical assistance with respect to a document shall not be treated as having aided or assisted in the preparation of such document by reason of such assistance.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Penalty in Addition to Other Penalties</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided by paragraph (2), the penalty imposed by this section shall be in addition to any other penalty provided by law.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Coordination with return preparer penalties</inline>.—</heading>
<content class="inline">No penalty shall be assessed under subsection (a) or (b) of section 6694 on any person with respect to any document for which a penalty is assessed on such person under subsection (a).”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by inserting after the item relating to section 6700 the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6701. </designator><label>Penalties for aiding and abetting understatement of tax liability.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6701">26 USC 6701 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize8">
<content class="inline"><b>For provisions relating to burden of proof and prepayment forum, see section 6703 of the Internal Revenue Code of 1954, as added by section 333 of this Act.</b></content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="325">SEC. 325. </num>
<heading class="inline">FRAUD PENALTY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subsection (b) of section 6653 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6653">26 USC 6653</ref>.</p></sidenote> fraud penalty) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Fraud</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If any part of any underpayment (as defined in subsection (c)) of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Additional amount for portion attributable to fraud</inline>.—</heading>
<chapeau class="inline">There shall be added to the tax (in addition to the amount determined under paragraph (1)) an amount equal to 50 percent of the interest payable under section 6601—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">with respect to the portion of the underpayment described in paragraph (1) which is attributable to fraud, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">for the period beginning on the last day prescribed by law for payment of such underpayment (determined without regard to any extension) and ending on the date of the assessment of the tax (or, if earlier, the date of the payment of the tax).</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/617">96 STAT. 617</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">No negligence addition when there is addition for fraud</inline>.—</heading>
<content class="inline">The addition to tax under this subsection shall be in lieu of any amount determined under subsection (a).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Special rule for joint returns</inline>.—</heading>
<content class="inline">In the case of a joint return under section 6013, this subsection shall not apply with respect to the tax of the spouse unless some part of the underpayment is due to the fraud of such spouse.”</content>
</subparagraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6653">26 USC 6653 note</ref>.</p></sidenote> shall apply with respect to taxes the last day prescribed by law for payment of which (determined without regard to any extension) is after the date of enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="326">SEC. 326. </num>
<heading class="inline">PENALTY FOR FRIVOLOUS RETURNS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subchapter B of chapter 68 (relating to assessable penalties) is amended by inserting after section 6701 the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6702">“SEC. 6702. </num>
<heading class="inline">FRIVOLOUS INCOME TAX RETURN.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6702">26 USC 6702</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Civil Penalty</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">any individual files what purports to be a return of the tax imposed by subtitle A but which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">does not contain information on which the substantial correctness of the self-assessment may be judged, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">contains information that on its face indicates that the self-assessment is substantially incorrect; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">the conduct referred to in paragraph (1) is due to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a position which is frivolous, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a desire (which appears on the purported return) to delay or impede the administration of Federal income tax laws,</content>
</subparagraph>
</paragraph>
<continuation class="inline">then such individual shall pay a penalty of $500.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Penalty in Addition to Other Penalties</inline>.—</heading>
<content class="inline">The penalty imposed by subsection (a) shall be in addition to any other penalty provided by law.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by inserting after the item relating to section 6701 the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6702. </designator><label>Frivolous income tax return.”</label></referenceItem>
</toc>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6702">26 USC 6702 note</ref>.</p></sidenote> apply with respect to documents filed after the date of the enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize8">
<content class="inline"><b>For provisions relating to burden of proof and prepayment forum, see section 6703 of the Internal Revenue Code of 1954 as added by section 333 of this Act.</b></content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="327">SEC. 327. </num>
<heading class="inline">RELIEF FROM CRIMINAL PENALTY FOR FAILURE TO FILE ESTIMATED TAX WHERE TAXPAYER FALLS WITHIN STATUTORY EXCEPTIONS.</heading>
<content class="indent0 firstIndent1 fontsize10">Section 7203 (relating to willful failure to file return, supply <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7203">26 USC 7203</ref>.</p></sidenote> information, or pay tax) is amended by adding at the end thereof the following new sentence: “<quotedText>In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.</quotedText>”</content>
</section>
<page identifier="/us/stat/96/618">96 STAT. 618</page>
<section class="firstIndent0 fontsize10">
<num value="328">SEC. 328. </num>
<heading class="inline">ADJUSTMENTS TO ESTIMATED TAX PROVISIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Waiver of Penalty Where Individual Did Not Have Tax Liabilities for Preceding Taxable Year</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 6654 (relating to failure by individual to pay<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/346">95 Stat. 346</ref>.</p></sidenote> estimated tax) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Exception Where No Tax Liability for Preceding Taxable Year</inline>.—</heading>
<chapeau class="inline">No addition to tax shall be imposed under subsection (a) for any taxable year if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the individual did not have any liability for tax for the preceding taxable year,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the preceding taxable year was a taxable year of 12 months, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the individual was a citizen or resident of the United States throughout the preceding taxable year.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (g) of section 6654 is amended by striking out “<quotedText>and (f)</quotedText>” and inserting in lieu thereof “<quotedText>(f), and (h)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Elimination of Requirements to File Declarations of Estimated Tax</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 6015 (relating to declaration of estimated income<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/345">95 Stat. 345</ref>.</p></sidenote> tax by individuals) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="k">“(k) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">No declaration shall be required under this section for any taxable year beginning after December 31, 1982.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 6073 (relating to time for filing declarations of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6073">26 USC 6073</ref>.</p></sidenote> estimated income tax by individuals) is amended by adding at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<content class="inline">This section shall not apply to any taxable year beginning after December 31, 1982.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 6153 (relating to installment payments of estimated<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6153">26 USC 6153</ref>.</p></sidenote> income tax by individuals) is amended by striking out subsection (g) and inserting in lieu thereof the following:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Taxable Years Beginning After 1982</inline>.—</heading>
<chapeau class="inline">In the case of taxable years beginning after 1982—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">this section shall be applied as if the requirements of sections 6015 and 6073 remained in effect, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the amount of the estimated tax taken into account under this section shall be determined under rules similar to the rules of subsections (b) and (d) of section 6654.”</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6015">26 USC 6015 note</ref>.</p></sidenote> shall apply to taxable years beginning after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="329">SEC. 329. </num>
<heading class="inline">INCREASES IN CERTAIN CRIMINAL FINES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Attempt to Evade or Defeat Tax</inline>.—</heading>
<content class="inline">Section 7201 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7201">26 USC 7201</ref>.</p></sidenote> attempt to evade or defeat tax) is amended by striking out “<quotedText>$10,000</quotedText>” and inserting in lieu thereof “<quotedText>$100,000 ($500,000 in the case of a corporation)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Willful Failure to File Return, Supply Information, or Pay Tax</inline>.—</heading>
<content class="inline">Section 7203 (relating to willful failure to file return,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7203">26 USC 7203</ref>.</p></sidenote> supply information, or pay tax) is amended by striking out “<quotedText>$10,000</quotedText>” and inserting in lieu thereof “<quotedText>$25,000 ($100,000 in the case of a corporation)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Fraud and False Statements</inline>.—</heading>
<content class="inline">Section 7206 (relating to fraud<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7206">26 USC 7206</ref>.</p></sidenote> and false statements) is amended by striking out “<quotedText>$5,000</quotedText>” and inserting in lieu thereof “<quotedText>$100,000 ($500,000 in the case of a corporation)</quotedText>”.</content>
</subsection>
<page identifier="/us/stat/96/619">96 STAT. 619</page>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Fraudulent Returns, Statements, or Other Documents</inline>.—</heading>
<content class="inline">Section 7207 (relating to fraudulent returns, statements, or other <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7207">26 USC 7207</ref>.</p></sidenote> documents) is amended by striking out “<quotedText>$1,000</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>$10,000 ($50,000 in the case of a corporation)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7201">26 USC 7201 note</ref>.</p></sidenote> apply to offenses committed after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="330">SEC. 330. </num>
<heading class="inline">SPECIAL RULES WITH RESPECT TO CERTAIN CASH.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline">In General.—</heading>
<content class="inline">Subchapter A of chapter 70 (relating to jeopardy) is amended by adding at the end thereof the following new part:
<quotedContent>
<part>
<num value="III"><b>“PART III—</b></num>
<heading class="inline"><b>SPECIAL RULES WITH RESPECT TO CERTAIN CASH</b></heading>
<section>
<subsection class="firstIndent1 fontsize10">
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6867. </designator><label>Presumptions where owner of large amount of cash is not identified.</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6867">“SEC. 6867. </num>
<heading class="inline">PRESUMPTIONS WHERE OWNER OF LARGE AMOUNT OF CASH IS NOT IDENTIFIED.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6867">26 USC 6867</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">If the individual who is in physical possession of cash in excess of $10,000 does not claim such cash—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">as his, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">as belonging to another person whose identity the Secretary can readily ascertain and who acknowledges ownership of such cash,</content>
</paragraph>
<continuation class="inline">then, for purposes of sections 6851 and 6861, it shall be presumed that such cash represents gross income of a single individual for the taxable year in which the possession occurs, and that the collection of tax will be jeopardized by delay.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Rules for Assessing</inline>.—</heading>
<chapeau class="inline">In the case of any assessment resulting from the application of subsection (a)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the entire amount of the cash shall be treated as taxable income for the taxable year in which the possession occurs,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">such income shall be treated as taxable at a 50-percent rate, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">except as provided in subsection (c), the possessor of the cash shall be treated (solely with respect to such cash) as the taxpayer for purposes of chapters 63 and 64 and section 7429(a)(1).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Effect of Later Substitution of True Owner</inline>.—</heading>
<content class="inline">If, after an assessment resulting from the application of subsection (a), such assessment is abated and replaced by an assessment against the owner of the cash, such later assessment shall be treated for purposes of all laws relating to lien, levy and collection as relating back to the date of the original assessment.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Cash</inline>.—</heading>
<content class="inline">The term ‘cash’ includes any cash equivalent.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Cash equivalent</inline>.—</heading>
<chapeau class="inline">The term ‘cash equivalent’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">foreign currency,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any bearer obligation, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<chapeau class="inline">any medium of exchange which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is of a type which has been frequently used in illegal activities, and</content>
</clause>
<page identifier="/us/stat/96/620">96 STAT. 620</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is specified as a cash equivalent for purposes of this part in regulations prescribed by the Secretary.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Value of Cash Equivalent</inline>.—</heading>
<chapeau class="inline">Any cash equivalent shall be taken into account—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of a bearer obligation, at its face amount, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of any other cash equivalent, at its fair market value.”</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</part>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of parts for such subchapter A is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="part"><designator>“Part III.</designator> <label>Special rules with respect to certain cash.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsections (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6867">26 USC 6867 note</ref>.</p></sidenote> and (b) shall take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
</part>
</subtitle>
<subtitle>
<num value="D">Subtitle D—</num>
<heading class="inline">Administrative Summons</heading>
<section class="firstIndent0 fontsize10">
<num value="331">SEC. 331. </num>
<heading class="inline">SPECIAL PROCEDURES FOR THIRD-PARTY SUMMONSES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Proceeding to Quash</inline>.—</heading>
<content class="inline">Paragraph (2) of section 7609(b) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609</ref>.</p></sidenote> to right to intervene; right to stay compliance) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Proceeding to quash</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding any other law or rule of law, any person who is entitled to notice of a summons under subsection (a) shall have the right to begin a proceeding to quash such summons not later than the 20th day after the day such notice is given in the manner provided in subsection (a)(2). In any such proceeding, the Secretary may seek to compel compliance with the summons.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Requirement of notice to person summoned and to secretary</inline>.—</heading>
<content class="inline">If any person begins a proceeding under subparagraph (A) with respect to any summons, not later than the close of the 20-day period referred to in subparagraph (A) such person shall mail by registered or certified mail a copy of the petition to the person summoned and to such office as the Secretary may direct in the notice referred to in subsection (a)(1).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Intervention; etc</inline>.—</heading>
<content class="inline">Notwithstanding any other law or rule of law, the person summoned shall have the right to intervene in any proceeding under subparagraph (A). Such person shall be bound by the decision in such proceeding (whether or not the person intervenes in such proceeding).”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Restriction on Examination</inline>.—</heading>
<content class="inline">Subsection (d) of section 7609 (relating to restriction on examination of records) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Restriction on Examination of Records</inline>.—</heading>
<chapeau class="inline">No examination of any records required to be produced under a summons as to which notice is required under subsection (a) may be made—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">before the close of the 23rd day after the day notice with respect to the summons is given in the manner provided in subsection (a)(2), or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">where a proceeding under subsection (b)(2)(A) was begun within the 20-day period referred to in such subsection and the requirements of subsection (b)(2)(B) have been met, except in accordance with an order of the court having jurisdiction of<page identifier="/us/stat/96/621">96 STAT. 621</page> such proceeding or with the consent of the person beginning the proceeding to quash.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Jurisdiction</inline>.—</heading>
<content class="inline">Subsection (h) of section 7609 (relating to jurisdiction <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609</ref>.</p></sidenote> of district court) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Jurisdiction of District Court; Etc</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Jurisdiction</inline>.—</heading>
<content class="inline">The United States district court for the district within which the person to be summoned resides or is found shall have jurisdiction to hear and determine any proceeding brought under subsection (b)(2), (f), or (g). An order denying the petition shall be deemed a final order which may be appealed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Special rule for proceedings under subsections (f) and (g)</inline>.—</heading>
<content class="inline">The determinations required to be made under subsections (f) and (g) shall be made ex parte and shall be made solely on the petition and supporting affidavits.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Priority</inline>.—</heading>
<content class="inline">Except as to cases the court considers of greater importance, a proceeding brought for the enforcement of any summons, or a proceeding under this section, and appeals, takes precedence on the docket over all other cases and shall be assigned for hearing and decided at the earliest practicable date .”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Paragraph (1) of section 7609(a) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>14th day</quotedText>” and inserting in lieu thereof “<quotedText>23rd day</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the last sentence and inserting in lieu thereof the following: “<quotedText>Such notice shall be accompanied by a copy of the summons which has been served and shall contain an explanation of the right under subsection (b)(2) to bring a proceeding to quash the summons.</quotedText>”</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The subsection heading for subsection (b) of section 7609 is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Right to Intervene; Right to Proceeding To Quash</inline>.—”.</heading>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609 note</ref>.</p></sidenote> apply to summonses served after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="332">SEC. 332. </num>
<heading class="inline">DUTY OF THIRD-PARTY RECORDKEEPER.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 7609 (relating to special procedures <sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>.</p></sidenote> for third-party summonses) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Duty of Third-Party Recordkeeper</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Recordkeeper must assemble records and be prepared to produce records</inline>.—</heading>
<content class="inline">On receipt of a summons described in subsection (c), the third-party recordkeeper shall proceed to assemble the records requested, or such portion thereof as the Secretary may prescribe, and shall be prepared to produce the records pursuant to the summons on the day on which the records are to be examined.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Secretary may give recordkeeper certificate</inline>.—</heading>
<content class="inline">The Secretary may issue a certificate to the third-party recordkeeper that the period prescribed for beginning a proceeding to quash a summons has expired and that no such proceeding began within such period, or that the taxpayer consents to the examination.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Protection for recordkeeper who discloses</inline>.—</heading>
<content class="inline">Any third-party recordkeeper, or agent or employee thereof, making a disclosure of records pursuant to this section in good-faith <page identifier="/us/stat/96/622">96 STAT. 622</page> reliance on the certificate of the Secrtetary or an order of a court requiring production of records shall not be liable to any customer or other person for such disclosure”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7609">26 USC 7609 note.</ref></p></sidenote> shall apply to summonses served after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="333">SEC. 333. </num>
<heading class="inline">LIMITATION ON USE OF ADMINISTRATIVE SUMMONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 7602 (relating to examination of books<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7602">26 USC 7602</ref>.</p></sidenote> and witnesses) is amended by striking out “<quotedText>For the purpose</quotedText>” and inserting in lieu thereof “<quotedText>(a) <inline class="smallCaps">Authority To Summon, Etc</inline>.—For the purpose</quotedText>” and by adding at the end thereof the following new subsections:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Purpose May Include Inquiry Into Offense</inline>.—</heading>
<content class="inline">The purposes for which the Secretary may take any action described in paragraph (1), (2), or (3) of subsection (a) include the purpose of inquiring into any offense connected with the administration or enforcement of the internal revenue laws.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">No Administrative Summons When There is Justice Department Referral</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Limitation of Authority</inline>.—</heading>
<content class="inline">No summons may be issued under this title, and the Secretary may not begin any action under section 7604 to enforce any summons, with respect to any person if a Justice Department referral is in effect with respect to such person.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Justice department referral in effect</inline>.—</heading>
<chapeau class="inline">For purposes of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A Justice Department referral is in effect with respect to any person if—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the Secretary has recommended to the Attorney General a grand jury investigation of, or the criminal prosecution of, such person for any offense connected with the administration or enforcement of the internal revenue laws, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any request is made under section 6103(h)(3)(B) for the disclosure of any return or return information (within the meaning of section 6103(b)) relating to such person.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Termination</inline>.—</heading>
<chapeau class="inline">A Justice Department referral shall cease to be in effect with respect to a person when—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">the Attorney General notifies the Secretary, in writing, that—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">he will not prosecute such person for any offense connected with the administration or enforcement of the internal revenue laws,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">he will not authorize a grand jury investigation of such person with respect to such an offense, or</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">he will discontinue such a grand jury investigation,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">a final disposition has been made of any criminal proceeding pertaining to the enforcement of the internal revenue laws which was instituted by the Attorney General against such person, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the Attorney General notifies the Secretary, in writing, that he will not prosecute such person for any offense connected with the administration or enforce-<page identifier="/us/stat/96/623">96 STAT. 623</page>ment of the internal revenue laws relating to the request described in subparagraph (A)(ii).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Taxable years, etc., treated separately</inline>.—</heading>
<content class="inline">For purposes of this subsection, each taxable period (or, if there is no taxable period, each taxable event) and each tax imposed by a separate chapter of this title shall be treated separately.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t6/s7602">6 USC 7602 note</ref>.</p></sidenote> shall take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="E">Subtitle E—</num>
<heading class="inline">Withholding on Pensions and Other Retirement Income</heading>
<section class="firstIndent0 fontsize10">
<num value="334">SEC. 334. </num>
<heading class="inline">WITHHOLDING ON PENSIONS. ANNUITIES, AND CERTAIN OTHER DEFERRED INCOME.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Chapter 24 (relating to collection of income tax at source on wages) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="3405">“SEC. 3405. </num>
<heading class="inline">SPECIAL RULES FOR PENSIONS, ANNUITIES. AND CERTAIN OTHER DEFERRED INCOME.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3405">26 USC 3405</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Pensions, Annuities, Etc</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Withholding as if payment were wages</inline>.—</heading>
<content class="inline">The payor of any periodic payment (as defined in subsection (d)(2)) shall withhold from such payment the amount which would be required to be withheld from such payment if such payment were a payment of wages by an employer to an employee for the appropriate payroll period.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Election of no withholding</inline>.—</heading>
<content class="inline">An individual may elect to have paragraph (1) not apply with respect to periodic payments made to such individual. Such an election shall remain in effect until revoked by such individual.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">When election takes effect</inline>.—</heading>
<content class="inline">Any election under this subsection (and any revocation of such an election) shall take effect as provided by subsection (f)(3) of section 3402 for withholding exemption certificates.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Amount withheld where no withholding exemption certificate in effect</inline>.—</heading>
<content class="inline">In the case of any payment with respect to which a withholding exemption certificate is not in effect, the amount withheld under paragraph (1) shall be determined by treating the payee as a married individual claiming 3 withholding exemptions.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Nonperiodic Distribution</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Withholding</inline>.—</heading>
<content class="inline">The payor of any nonperiodic distribution (as defined in subsection (d)(3)) shall withhold from such distribution the amount determined under paragraph (2).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Amount of withholding</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Distributions which are not qualified total distributions</inline>.—</heading>
<content class="inline">In the case of any nonperiodic distribution which is not a qualified total distribution, the amount withheld under paragraph (1) shall be the amount determined by multiplying such distribution by 10 percent.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Qualified total distributions</inline>.—</heading>
<content class="inline">In the case of any nonperiodic distribution which is a qualified total distribution, the amount withheld under paragraph (1) shall be<page identifier="/us/stat/96/624">96 STAT. 624</page> determined under tables (or other computational procedures) prescribed by the Secretary which are based on the amount of tax which would be imposed on such distribution under section 402(e) if the recipient elected to treat such distribution as a lump-sum distribution (within the meaning of section 402(e)(4)(A)).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Special rule for distributions by reasons of death</inline>.—</heading>
<content class="inline">In the case of any distribution described in subparagraph (B) from or under any plan or contract described in section 401(a), 403(a), or 403(b) which is made by reason of a participant ’s death, the Secretary, in prescribing tables or procedures under paragraph (1), shall take into account the exclusion from gross income provided by section 101(b) (whether or not allowable).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Election of no withholding</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">An individual may elect not to have paragraph (1) apply with respect to any nonperiodic distribution.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Scope of election</inline>.—</heading>
<chapeau class="inline">An election under subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">except as provided in clause (ii), shall be on a distribution-by-distribution basis, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">to the extent provided in regulations, may apply to subsequent nonperiodic distributions made by the payor to the payee under the same arrangement.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Liability for Withholding</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (2), the payor of a designated distribution (as defined in subsection (d)(1)) shall withhold, and be liable for, payment of the tax required to be withheld under this section.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Plan administrator liable in certain cases</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any plan to which this paragraph applies, paragraph (1) shall not apply and the plan administrator shall withhold, and be liable for, payment of the tax unless the plan administrator—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">directs the payor to withhold such tax, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">provides the payor with such information as the Secretary may require by regulations.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Plans to which paragraph applies</inline>.—</heading>
<chapeau class="inline">This paragraph applies to any plan described in, or which at any time has been determined to be described in—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">section 401(a),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">section 403(a), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">section 301(d) of the Tax Reduction Act of 1975.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s46">26 USC 46 note</ref>.</p></sidenote></content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Definitions and Special Rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Designated distribution</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Except as provided in subparagraph (B), the term ‘designated distribution’ means any distribution or payment from or under—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">an employer deferred compensation plan,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">an individual retirement plan (as defined in section 7701(a)(37)), or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">a commercial annuity.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<chapeau class="inline">The term ‘designated distribution’ shall not include—</chapeau>
<page identifier="/us/stat/96/625">96 STAT. 625</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">any amount which is wages without regard to this section, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the portion of a distribution or payment which it is reasonable to beheve is not includible in gross income.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Periodic payment</inline>.—</heading>
<content class="inline">The term ‘periodic payment’ means a designated distribution which is an annuity or similar periodic payment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Nonperiodic distribution</inline>.—</heading>
<content class="inline">The term ‘nonperiodic distribution’ means any designated distribution which is not a periodic payment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline">Qualified total distribution.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘qualified total distribution’ means any distribution which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is a designated distribution,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">it is reasonable to believe is made within 1 taxable year of the recipient,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">is made under a plan described in section 401(a), or 403(a), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">consists of the balance to the credit of the employee under such plan.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule for accumulated deductible employee contributions</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), accumulated deductible employee contributions (within the meaning of section 72(o)(5)(B)) shall be treated separately<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/278">95 Stat. 278</ref>.</p></sidenote> in determining if there has been a qualified total distribution.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Employer deferred compensation plan</inline>.—</heading>
<content class="inline">The term ‘employer deferred compensation plan’ means any pension, annuity, profit-sharing, or stock bonus plan or other plan deferring the receipt of compensation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Commercial annuity</inline>.—</heading>
<content class="inline">The term ‘commercial annuity’ means an annuity, endowment, or life insurance contract issued by an insurance company licensed to do business under the laws of any State.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Plan administrator</inline>.—</heading>
<content class="inline">The term ‘plan administrator’ has the meaning given such term by section 414(g).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Maximum amount withheld</inline>.—</heading>
<content class="inline">The maximum amount to be withheld under this section on any designated distribution shall not exceed the sum of the amount of money and the fair market value of other property (other than employer securities of the employer corporation (within the meaning of section 402(a)(3))) received in the distribution.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<heading class="inline"><inline class="smallCaps">Separate arrangements to be treated separately</inline>.—</heading>
<content class="inline">If the payor has more than 1 arrangement under which designated distributions may be made to any individual, each such arrangement shall be treated separately.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Time and manner of election</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Any election and any revocation under this section shall be made at such time and in such manner as the Secretary shall prescribe.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline">Payor required to notify payee of rights to elect.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Periodic payments</inline>.—</heading>
<chapeau class="inline">The payor of any periodic payment—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">shall transmit to the payee notice of the right to make an election under subsection (a) not<page identifier="/us/stat/96/626">96 STAT. 626</page> earlier than 6 months before the first of such payments and not later than when making the first of such payments,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">if such a notice is not transmitted under subclause (I) when making such first payment, shall transmit such a notice when making such first payment, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">shall transmit to payees, not less frequently than once each calendar year, notice of their rights to make elections under subsection (a) and to revoke such elections,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Nonperiodic distributions</inline>.—</heading>
<content class="inline">The payor of any nonperiodic distribution shall transmit to the payee notice of the right to make any election provided in subsection (b) at the time of the distribution (or at such earlier time as may be provided in regulations).</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Notice</inline>.—</heading>
<content class="inline">Any notice transmitted pursuant to this subparagraph shall be in such form and contain such information as the Secretary shall prescribe.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">“(11) </num>
<heading class="inline"><inline class="smallCaps">Withholding includes deduction</inline>.—</heading>
<content class="inline">The terms ‘withholding’, ‘withhold’, and ‘withheld’ include ‘deducting’, ‘deduct’, and ‘deducted’.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Withholding to be Treated as Wage Withholding Under Section 3402 for Other Purposes</inline>.—</heading>
<chapeau class="inline">For purposes of this chapter (and so much of subtitle F as relates to this chapter)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">any designated distribution (whether or not an election under this section applies to such distribution) shall be treated as if it were wages paid by an employer to an employee with respect to which there has been withholding under section 3402, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">in the case of any designated distribution not subject to withholding under this section by reason of an election under this section, the amount withheld shall be treated as zero.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Filing of Reports</inline>.—</heading>
<content class="inline">Section 6047 (relating to information<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6047">26 USC 6047</ref>.</p></sidenote> concerning certain trusts and annuity and bond purchase plans) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Reports by Employers, Plan Administrators, Etc</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The Secretary shall by forms or regulations require that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, a plan from which designated distributions (as defined in section 3405(d)(1)) may be made, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any person issuing any contract under which designated distributions (as so defined) may be made,</content>
</subparagraph>
<continuation class="inline">make returns and reports regarding such plan (or contract) to the Secretary, to the participants and beneficiaries of such plan (or contract), and to such other persons as the Secretary may by regulations prescribe.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Form, Etc., of Reports</inline>.—</heading>
<content class="inline">Such reports shall be in such form, made at such time, and contain such information as the Secretary may prescribe by forms or regulations.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Penalty for Failure to Keep Records Necessary to Comply With Reporting Requirements of Section 6047(e)</inline>.—</heading>
<page identifier="/us/stat/96/627">96 STAT. 627</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6704">“SEC. 6704. </num>
<heading class="inline">FAILURE TO KEEP RECORDS NECESSARY TO MEET REPORTING REQUIREMENTS UNDER SECTION 6047(e).</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6704">26 USC 6704</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Liability for Penalty</inline>.—</heading>
<chapeau class="inline">Any person who—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">has a duty to report or may have a duty to report any information under section 6047(e), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">fails to keep such records as may be required by regulations prescribed under section 6047(e) for the purpose of providing the necessary data base for either current reporting or future reporting,</content>
</paragraph>
<continuation class="inline">shall pay a penalty for each calendar year for which there is any failure to keep such records.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Amount of Penalty</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">The penalty of any person for any calendar year shall be $50, multiplied by the number of individuals with respect to whom such failure occurs in such year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Maximum amount</inline>.—</heading>
<content class="inline">The penalty under this section of any person for any calendar year shall not exceed $50,000.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Reasonable cause</inline>.—</heading>
<content class="inline">No penalty shall be imposed by this section on any person for any failure which is shown to be due to reasonable cause and not to willful neglect.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Inability to correct previous failure</inline>.—</heading>
<content class="inline">No penalty shall be imposed by this section on any failure by a person if such failure is attributable to a prior failure which has been penalized under this section and with respect to which the person has made all reasonable efforts to correct the failure.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Pre-1983 failures</inline>.—</heading>
<content class="inline">No penalty shall be imposed by this section on any person for any failure which is attributable to a failure occurring before January 1, 1983, if the person has made all reasonable efforts to correct such pre-1983 failure.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Clerical amendment</inline>.—</heading>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by adding at the end thereof the following new section:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6704. </designator><label>Failure to keep records necessary to meet reporting requirements under section 6047(e).”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Coordination with voluntary withholding on certain payments other than wages</inline>.—</heading>
<content class="inline">Subsection (o) of section 3402 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3402">26 USC 3402</ref>.</p></sidenote> (relating to extension of withholding to certain payments other than wages) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Coordination with withholding on designated distributions under section 3405</inline>.—</heading>
<content class="inline">This subsection shall not apply to any amount which is a designated distribution (within the meaning of section 3405(d)(1)).”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3405">26 USC 3405.</ref></p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Amendment made by subsections (a) and (b)</inline>.—</heading>
<content class="inline">Except as provided in paragraph (4), the amendment made by subsections (a) and (d) shall apply to payments or other distributions made after December 31, 1982.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Amendments made by subsection (b)</inline>.—</heading>
<content class="inline">Except as provided in paragraph (4), the amendments made by subsection (b) shall take effect on January 1, 1983.</content>
</paragraph>
<page identifier="/us/stat/96/628">96 STAT. 628</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Amendments made by subsection (c)</inline>.—</heading>
<content class="inline">The amendments made by subsection (c) shall take effect on January 1, 1985.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Periodic payments beginning before january 1, 1983</inline>.—</heading>
<content class="inline">For purposes of section 3405(a) of the Internal Revenue Code of 1954, in the case of periodic payments beginning before January 1, 1983, the first periodic payment after December 31, 1982, shall be treated as the first such periodic payment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<heading class="inline"><inline class="smallCaps">Delay in application</inline>.—</heading>
<content class="inline">The Secretary of the Treasury<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> shall prescribe such regulations which delay (but not beyond June 30, 1983) the application of some or all of the amendments made by this section with respect to any payor until such time as such payor is able to comply without undue hardship with the requirements of such provisions.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<heading class="inline"><inline class="smallCaps">Waiver of penalty</inline>.—</heading>
<content class="inline">No penalty shall be assessed under section 6672 with respect to any failure to withhold as required by the amendments made by this section if such failure was before July 1, 1983, and if the person made a good faith effort to comply with such withholding requirements.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="335">SEC. 335. </num>
<heading class="inline">PARTIAL ROLLOVERS OF IRA DISTRIBUTIONS PERMITTED.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Paragraph (3) of section 408(d) is amended by adding at the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408</ref>.</p></sidenote> end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Partial rollovers permitted</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If any amount paid or distributed out of an individual retirement account or individual retirement annuity would meet the requirements of subparagraph (A) but for the fact that the entire amount was not paid into an eligible plan as required by clause (i), (ii), or (iii) of subparagraph (A), such amount shall be treated as meeting the requirements of subparagraph (A) to the extent it is paid into an eligible plan referred to in such clause not later than the 60th day referred to in such clause.</content>
</clause>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Eligible plan</inline>.—</heading>
<content class="inline">For purposes of clause (i), the term ‘eligible plan’ means any account, annuity, bond, contract, or plan referred to in subparagraph (A).”</content>
</subparagraph>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (3) of section 409(b) is amended by adding at the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s409">26 USC 409</ref>.</p></sidenote> end thereof the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Partial rollovers permitted</inline>.—</heading>
<content class="inline">Rules similar to the rules of section 408(d)(3)(C) shall apply for purposes of subparagraph (C).”</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective date</inline>.—</heading>
<content class="inline">The amendments made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s408">26 USC 408 note</ref>.</p></sidenote> shall apply to distributions made after December 31, 1982, in taxable years ending after such date.</content>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="F">Subtitle F—</num>
<heading class="inline">Transactions Outside the United States or Involving Foreign Persons</heading>
<section class="firstIndent0 fontsize10">
<num value="336">SEC. 336. </num>
<heading class="inline">JURISDICTION OF COURT AND ENFORCEMENT OF SUMMONS IN CASE OF PERSONS RESIDING OUTSIDE THE UNITED STATES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subsection (a) of section 7701 (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7701">26 USC 7701</ref>.</p></sidenote> definitions) is amended by adding at the end thereof the following new paragraph:
<page identifier="/us/stat/96/629">96 STAT. 629</page>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="38">“(38) </num>
<heading class="inline"><inline class="smallCaps">Persons residing outside united states</inline>.—</heading>
<chapeau class="inline">If any citizen or resident of the United States does not reside in (and is not found in) any United States judicial district, such citizen or resident shall be treated as residing in the District of Columbia for purposes of any provision of this title relating to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">jurisdiction of courts, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">enforcement of summons.”</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7701">26 USC 7701 note</ref>.</p></sidenote> shall take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="337">SEC. 337. </num>
<heading class="inline">ADMISSIBILITY OF EVIDENCE MAINTAINED IN FOREIGN COUNTRIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Part III of subchapter N of chapter 1 (relating to income from sources without the United States) is amended by adding at the end thereof the following new subpart:
<quotedContent>
<subpart>
<num value="I"><b>“Subpart I—</b></num>
<heading class="inline"><b>Admissibility of Documentation Maintained in Foreign Countries</b></heading>
<section>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 982. </designator><label>Admissibility of documentation maintained in foreign countries.</label>
</referenceItem>
</toc>
</subparagraph>
</paragraph>
</section>
<section class="firstIndent0 fontsize10">
<num value="982">“SEC. 982. </num>
<heading class="inline">ADMISSIBILITY OF DOCUMENTATION MAINTAINED IN FOREIGN COUNTRIES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s982">26 USC 982</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">If the taxpayer fails to substantially comply with any formal document request arising out of the examination of the tax treatment of any item (hereinafter in this section referred to as the ‘examined item’) before the 90th day after the date of the mailing of such request on motion by the Secretary, any court having jurisdiction of a civil proceeding in which the tax treatment of the examined item is an issue shall prohibit the introduction by the taxpayer of any foreign-based documentation covered by such request.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Reasonable Cause Exception</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Subsection (a) shall not apply with respect to any documentation if the taxpayer establishes that the failure to provide the documentation as requested by the Secretary is due to reasonable cause.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Foreign nondisclosure law not reasonable cause</inline>.—</heading>
<content class="inline">For purposes of paragraph (1), the fact that a foreign jurisdiction would impose a civil or criminal penalty on the taxpayer (or any other person) for disclosing the requested documentation is not reasonable cause.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Formal Document Request</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Formal document request</inline>.—</heading>
<chapeau class="inline">The term ‘formal document request’ means any request (made after the normal request procedures have failed to produce the requested documentation) for the production of foreign-based documentation which is mailed by registered or certified mail to the taxpayer at his last known address and which sets forth—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the time and place for the production of the documentation,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a statement of the reason the documentation previously produced (if any) is not sufficient,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a description of the documentation being sought, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">the consequences to the taxpayer of the failure to produce the documentation described in subparagraph (C).</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/630">96 STAT. 630</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Proceeding to quash</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Notwithstanding any other law or rule of law, any person to whom a formal document request is mailed shall have the right to begin a proceeding to quash such request not later than the 90th day after the day such request was mailed. In any such proceeding, the Secretary may seek to compel compliance with such request.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Jurisdiction</inline>.—</heading>
<content class="inline">The United States district court for the district in which the person (to whom the formal document request is mailed) resides or is found shall have jurisdiction to hear any proceeding brought under subparagraph (A). An order denying the petition shall be deemed a final order which may be appealed.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Suspension of 90-day period</inline>.—</heading>
<content class="inline">The running of the 90-day period referred to in subsection (a) shall be suspended during any period during which a proceeding brought under subparagraph (A) is pending.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Definitions and special rules</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Foreign-based documentation</inline>.—</heading>
<content class="inline">The term ‘foreign-based documentation’ means any documentation which is outside the United States and which may be relevant or material to the tax treatment of the examined item.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Documentation</inline>.—</heading>
<content class="inline">The term ‘documentation’ includes books and records.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Foreign-connected</inline>.—</heading>
<chapeau class="inline">An item shall be treated as foreign-connected if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such item is directly or indirectly from a source outside the United States, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">such item (in whole or in part)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">purports to arise outside the United States, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is otherwise dependent on transactions occurring outside the United States.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Authority to extend 90-day period</inline>.—</heading>
<content class="inline">The Secretary, and any court having jurisdiction over a proceeding under subsection (c)(2), may extend the 90-day period referred to in subsection (a).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Suspension of statute of limitations</inline>.—</heading>
<content class="inline">If any person takes any action as provided in subsection (c)(2), the running of any period of limitations under section 6501 (relating to the assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to such person shall be suspended for the period during which the proceeding under such subsection, and appeals therein, are pending.”</content>
</subsection>
</section>
</subpart>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of subparts for part III of subchapter N of chapter 1 is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Subpart I. </designator><label>Admissibility of documentation maintained in foreign countries.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s982">26 USC 982 note</ref>.</p></sidenote> apply with respect to formal document requests (as defined in section 982(c)(1) of the Internal Revenue Code of 1954, as added by this section) mailed after the date of the enactment of this Act.</content>
</subsection>
</section>
<page identifier="/us/stat/96/631">96 STAT. 631</page>
<section class="firstIndent0 fontsize10">
<num value="338">SEC. 338. </num>
<heading class="inline">PENALTY FOR FAILURE TO FURNISH INFORMATION WITH RESPECT TO CERTAIN FOREIGN CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Section 6038 (relating to information with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6038">26 USC 6038</ref>.</p></sidenote> respect to certain foreign corporations) is amended by redesignating subsections (b), (c), and (d) as subsections (c), (d), and (e), respectively, and by inserting after subsection (a) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Dollar Penalty For Failure To Furnish Information</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If any person fails to furnish, within the time prescribed under paragraph (2) of subsection (a), any information with respect to any foreign corporation required under paragraph (1) of subsection (a), such person shall pay a penalty of $1,000 for each annual accounting period with respect to which such failure exists.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Increase in penalty where failure continues after notification</inline>.—</heading>
<content class="inline">If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the United States person, such person shall pay a penalty (in addition to the amount required under paragraph (1)) of $1,000 for each 30-day period (or fraction thereof) during which such failure continues with respect to any annual accounting period after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $24,000.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Coordination with existing reduction in foreign tax credit</inline>.—</heading>
<chapeau class="inline">Subsection (c) of section 6038 (as redesignated by subsection (a)) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>and subsection (b)</quotedText>” after “subsection” in paragraph (3)(B), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Coordination with subsection (b)</inline>.—</heading>
<content class="inline">The amount of the reduction which (but for this paragraph) would be made under paragraph (1) with respect to any annual accounting period shall be reduced by the amount of the penalty imposed by subsection (b) with respect to such period.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Technical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The subsection heading of subsection (c) of section 6038 (as redesignated by subsection (a)) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Penalty of Reducing Foreign Tax Credit</inline>.—”.</heading>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (1) of section 6038(a) is amended by striking out “<quotedText>within the meaning of subsection (d)(1)</quotedText>” and inserting in lieu thereof “<quotedText>within the meaning of subsection (e)(1)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The last sentence of paragraph (1) of section 6038(c) (as redesignated by subsection (a)) is amended by inserting “<quotedText>of such failure</quotedText>” after “notice”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6038">26 USC 6038 note</ref>.</p></sidenote> apply with respect to information for annual accounting periods ending after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="339">SEC. 339. </num>
<heading class="inline">INFORMATION REQUIREMENTS WITH RESPECT TO CERTAIN FOREIGN-OWNED CORPORATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subpart A of part III of subchapter A of chapter 61 is amended by inserting after section 6038 the following new section:
<page identifier="/us/stat/96/632">96 STAT. 632</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6038A">“SEC. 6038A. </num>
<heading class="inline">INFORMATION WITH RESPECT TO CERTAIN FOREIGN-OWNED CORPORATIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6038A">26 USC 6038A</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Requirement</inline>.—</heading>
<chapeau class="inline">If, at any time during a taxable year, a corporation (hereinafter in this section referred to as the ‘reporting corporation’)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is a domestic corporation or is a foreign corporation engaged in trade or business within the United States, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">is controlled by a foreign person,</content>
</paragraph>
<continuation class="inline">such corporation shall furnish, at such time and in such manner as the Secretary shall by regulations prescribe, the information described in subsection (b).</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Required Information</inline>.—</heading>
<chapeau class="inline">For purposes of subsection (a), the information described in this subsection is such information as the Secretary may prescribe by regulations relating to—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">the name, principal place of business, nature of business, and country or countries in which organized or resident, of each corporation which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is a member of the same controlled group as the reporting corporation, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">had any transaction with the reporting corporation during its taxable year,</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the manner in which the reporting corporation is related to each corporation referred to in paragraph (1), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">transactions between the reporting corporation and each foreign corporation which is a member of the same controlled group as the reporting corporation.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Control</inline>.—</heading>
<content class="inline">The term ‘control’ has the meaning given to such term by section 6038(d)(1); except that ‘at least 50 percent’ shall be substituted for ‘more than 50 percent’ each place it appears in such section.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Controlled group</inline>.—</heading>
<chapeau class="inline">The term ‘controlled group’ means any controlled group of corporations within the meaning of section 1563(a); except that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">‘at least 50 percent’ shall be substituted—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">for ‘at least 80 percent’ each place it appears in section 1563(a)(1), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">for ‘more than 50 percent’ each place it appears in section 1563(a)(2)(B), and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Foreign person</inline>.—</heading>
<content class="inline">The term ‘foreign person’ means any person who is not a United States person. For purposes of the preceding sentence, the term ‘United States person’ has the meaning given to such term by section 7701(a)(30); except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as a United States person.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Penalty for Failure to Furnish Information</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If a reporting corporation fails to furnish (within the time prescribed by regulations) any information described in subsection (b), such corporation shall pay a penalty of $1,000 for each taxable year with respect to which such failure occurs.</content>
</paragraph>
<page identifier="/us/stat/96/633">96 STAT. 633</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Increase in penalty where failure continues after notification</inline>.—</heading>
<content class="inline">If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the reporting corporation, such corporation shall pay a penalty (in addition to the amount required under paragraph (1)) of $1,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $24,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Reasonable cause</inline>.—</heading>
<content class="inline">For purposes of this subsection, the time prescribed by regulations to furnish information (and the beginning of the 90-day period after notice by the Secretary) shall be treated as not earlier than the last day on which (as shown to the satisfaction of the Secretary) reasonable cause existed for failure to furnish the information.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<content class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<content class="indent0 firstIndent1 fontsize8"><b>“For provisions relating to criminal penalties for violation of this section, see section 7203.”</b></content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of sections for subpart A of part III of subchapter A of chapter 61 is amended by inserting the following new item after the item relating to section 6038:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6038A. </designator><label>Information with respect to certain foreign-owned corporations.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6038A">26 USC 6038A note</ref>.</p></sidenote> apply to taxable years beginning after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="340">SEC. 340. </num>
<heading class="inline">RETURNS WITH RESPECT TO FOREIGN PERSONAL HOLDING COMPANIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 6035 (relating to returns of officers, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6035">26 USC 6035</ref>.</p></sidenote> directors, and shareholders of foreign personal holding companies) is amended to read as follows:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6035">“SEC. 6035. </num>
<heading class="inline">RETURNS OF OFFICERS, DIRECTORS, AND SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">Each United States citizen or resident who is an officer, director, or 10-percent shareholder of a corporation which was a foreign personal holding company (as defined in section 552) for any taxable year shall file a return with respect to such taxable year setting forth—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the shareholder information required by subsection (b),</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the income information required by subsection (c), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">such other information with respect to such corporation as the Secretary shall by forms or regulations prescribe as necessary for carrying out the purposes of this title.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Shareholder Information</inline>.—</heading>
<chapeau class="inline">The shareholder information required by this subsection with respect to any taxable year shall be—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the name and address of each person who at any time during such taxable year held any share in the corporation,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">a description of each class of shares and the total number of shares of such class outstanding at the close of the taxable year,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the number of shares of each class held by each person, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">any changes in the holdings of shares during the taxable year.</content>
</paragraph>
<page identifier="/us/stat/96/634">96 STAT. 634</page>
<continuation class="inline">For purposes of paragraphs (1), (3), and (4), the term ‘share’ includes any security convertible into a share in the corporation and any option granted by the corporation with respect to any share in the corporation.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Income Information</inline>.—</heading>
<content class="inline">The income information required by this subsection for any taxable year shall be the gross income, deductions, credits, taxable income, and undistributed foreign personal holding company income of the corporation for the taxable year.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Time and Manner for Furnishing Information</inline>.—</heading>
<content class="inline">The information required under subsection (a) shall be furnished at such time and in such manner as the Secretary shall by forms and regulations prescribe.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline">Definition and Special Rules.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">10-percent shareholder</inline>.—</heading>
<content class="inline">For purposes of this section, the term ‘10-percent shareholder’ means any individual who owns directly or indirectly (within the meaning of section 554) 10 percent or more in value of the outstanding stock of a foreign corporation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Time for making determinations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (B), the determination of whether any person is an officer, director, or 10-percent shareholder with respect to any foreign corporation shall be made as of the date on which the return is required to be filed.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rule</inline>.—</heading>
<content class="inline">If after the application of subparagraph (A) no person is required to file a return under subsection (a) with respect to any foreign corporation for any taxable year, the determination of whether any person is an officer, director, or 10-percent shareholder with respect to such foreign corporation shall be made on the last day of such taxable year on which there was such a person who was a United States citizen or resident.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">2 or more persons required to furnish information with respect to same foreign corporation</inline>.—</heading>
<content class="inline">If, but for this paragraph, 2 or more persons would be required to furnish information under subsection (a) with respect to the same foreign corporation for the same taxable year, the Secretary may by regulations provide that such information shall be required only from 1 person.”</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Application of Penalty</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subsection (a) of section 6679 is amended by striking out<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6679">26 USC 6679</ref>.</p></sidenote> “<quotedText>section 6046</quotedText>” and inserting in lieu thereof “<quotedText>section 6035 or 6046</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section heading for section 6679 is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6679">“SEC. 6679. </num>
<heading class="inline">FAILURE TO FILE RETURNS OR SUPPLY INFORMATION UNDER SECTION 6035 OR 6046.”</heading>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The item relating to section 6679 in the table of sections for subchapter B of chapter 68 is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6679. </designator><label>Failure to file returns or supply information under section 6035 or 6046.”</label>
</referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6035">26 USC 6035 note</ref>.</p></sidenote> apply to taxable years of foreign corporations beginning after the date of the enactment of this Act.</content>
</subsection>
</section>
<page identifier="/us/stat/96/635">96 STAT. 635</page>
<section class="firstIndent0 fontsize10">
<num value="341">SEC. 341. </num>
<heading class="inline">AUTHORITY TO DELAY DATE FOR FILING CERTAIN RETURNS RELATING TO FOREIGN CORPORATIONS AND FOREIGN TRUSTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Foreign Corporations</inline>.—</heading>
<content class="inline">Subsection (d) of section 6046 (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6046">26 USC 6046</ref>.</p></sidenote> to time for filing returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock) is amended by inserting before the period at the end thereof the following: “<quotedText>(or on or before such later day as the Secretary may by forms or regulations prescribe)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Foreign Trusts</inline>.—</heading>
<content class="inline">Subsection (a) of section 6048 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6048">26 USC 6048</ref>.</p></sidenote> returns as to certain foreign trusts) is amended by inserting “<quotedText>(or on or before such later day as the Secretary may by regulations prescribe)</quotedText>” after “the 90th day”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6046">26 USC 6046 note</ref>.</p></sidenote> apply to returns filed after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="342">SEC. 342. </num>
<heading class="inline">WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1441">26 USC 1441 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">Not later than 2 years after the date of the enactment of this Act, the Secretary of the Treasury or his delegate shall prescribe regulations establishing certification procedures, refund procedures, or other procedures which ensure that any benefit of any treaty relating to withholding of tax under sections 1441 and 1442 of the Internal Revenue Code of 1954 is available only to persons entitled to such benefit.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="343">SEC. 343. </num>
<heading class="inline">TECHNICAL AMENDMENT RELATING TO PENALTY UNDER SECTION 905(c).</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subsection (c) of section 905 (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s905">26 USC 905</ref>.</p></sidenote> adjustments on payment of accrued taxes) is amended by striking out the last sentence.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s905">26 USC 905 note</ref>.</p></sidenote> shall have the same effect as if the last sentence of section 905(c) had never been enacted.</content>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="G">Subtitle G—</num>
<heading class="inline">Modification of Interest Provisions</heading>
<section class="firstIndent0 fontsize10">
<num value="344">SEC. 344. </num>
<heading class="inline">INTEREST COMPOUNDED DAILY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subchapter C of chapter 67 (relating to determination of rate of interest) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="_">“SEC. 6622. </num>
<heading class="inline">INTEREST COMPOUNDED DAILY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6622">26 USC 6622</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">In computing the amount of any interest required to be paid under this title or sections 1961(c)(1) or 2411 of title 28, United States Code, by the Secretary or by the taxpayer, or any other amount determined by reference to such amount of interest, such interest and such amount shall be compounded daily.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Exception for Penalty for Failure to File Estimated Tax</inline>.—</heading>
<content class="inline">Subsection (a) shall not apply for purposes of computing the amount of any addition to tax under section 6654 or 6655.”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 6601(e) (relating to applicable rules) is amended by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6601">26 USC 6601</ref>.</p></sidenote> striking out paragraph (2) and redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively.</content>
</paragraph>
<page identifier="/us/stat/96/636">96 STAT. 636</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections for subchapter C of chapter 67 is amended by inserting after section G621 the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6622. </designator><label>Interest compounded daily.”</label></referenceItem>
</toc>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The heading for subchapter C of chapter 67 is amended by inserting “<quotedText>; Compounding of Interest</quotedText>” after “Rate”.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The item relating to subchapter C in the table of subchapters for chapter 67 is amended by inserting “<quotedText>; compounding of interest</quotedText>” after “rate”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6622">26 USC 6622 note</ref>.</p></sidenote> apply to interest accruing after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="345">SEC. 345. </num>
<heading class="inline">DETERMINATION OF RATE OF INTEREST TO BE MADE SEMI-ANNUALLY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (b) of section 6621 (relating to determination <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6621">26 USC 6621</ref>.</p></sidenote> of rate of interest) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Adjustment of Interest Rate</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Establishment of adjusted rate</inline>.—</heading>
<chapeau class="inline">If the adjusted prime rate charged by banks (rounded to the nearest full percent)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">during the 6-month period ending on September 30 of any calendar year, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">during the 6-month period ending on March 31 of any calendar year,</content>
</subparagraph>
<continuation class="inline">differs from the interest rate in effect under this section on either such date, respectively, then the Secretary shall establish, within 15 days after the close of the applicable 6-month period, an adjusted rate of interest equal to such adjusted prime rate.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Effective date of adjustment</inline>.—</heading>
<chapeau class="inline">Any adjusted rate of interest established under paragraph (1) shall become effective—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">on January 1 of the succeeding year in the case of an adjustment attributable to paragraph (1)(A), and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">on July 1 of the same year in the case of an adjustment attributable to paragraph(l)(B).”</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6621">26 USC 6621 note</ref>.</p></sidenote> apply to adjustments taking effect on January 1, 1983.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="346">SEC. 346. </num>
<heading class="inline">RESTRICTIONS ON PAYMENT OF INTEREST FOR CERTAIN PERIODS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Interest With Respect to Delinquent Returns</inline>.—</heading>
<content class="inline">Section 6611(b) (relating to period for which interest on refunds is paid) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6611">26 USC 6611</ref>.</p></sidenote> amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Late returns</inline>.—</heading>
<content class="inline">Notwithstanding paragraph (1) or (2) in the case of a return of tax which is filed after the last date prescribed for filing such return (determined with regard to extensions), no interest shall be allowed or paid for any day before the date on which the return is filed.”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">No Interest if Return Not in Processible Form</inline>.—</heading>
<content class="inline">Section 6611 (relating to interest on overpayments) is amended by redesignating subsection (i) as subsection (j) and by adding after subsection (h) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">No Interest Until Return in Processible Form</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">For purposes of subsections (b)(3), (e), and (h), a return shall not be treated as filed until it is filed in processible form.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">For purposes of paragraph (1), a return is in a processible form if—</chapeau>
<page identifier="/us/stat/96/637">96 STAT. 637</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such return is filed on a permitted form, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">such return contains—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the taxpayer’s name, address, and identifying number and the required signature, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">sufficient required information (whether on the return or on required attachments) to permit the mathematical verification of tax liability shown on the return.”</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Modification of Interest in the Case of Carrybacks</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Overpayments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (1) of section 6611(f) (relating to refund of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6611">26 USC 6611</ref>.</p></sidenote> income tax caused by carryback or adjustment for unused deductions) is amended by striking out “<quotedText>the close of the taxable year</quotedText>” and inserting in lieu thereof “<quotedText>the filing date for the taxable year</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (A) of section 6611(0(2) is amended by striking out “<quotedText>the close of</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>the filing date for</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (D of section 6611 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:
</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rules for paragraphs (1) and (2)</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Filing date</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘filing date’ means the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Coordination with subsection (e)</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">FOR PURPOSES OF SUBSECTION (e)—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">any overpayment described in paragraph (1) or (2) shall be treated as an overpayment for the loss year, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such subsection shall be applied with respect to such overpayment by treating the return for the loss year as not filed before claim for such overpayment is filed.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Loss year</inline>.—</heading>
<chapeau class="inline">For purposes of this subparagraph, the term ‘loss year’ means—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">in the case of a carryback of a net operating loss or net capital loss, the taxable year in which such loss arises, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">in the case of a credit carryback, the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year).”</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">Subsection (g) of section 6611 is amended by striking out “<quotedText>the close of the taxable year</quotedText>” and inserting in lieu thereof “<quotedText>the filing date (as defined in subsection (f)(3)) for the taxable year</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Underpayments</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Paragraph (1) of section 6601(d) (relating to income <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6601">26 USC 6601</ref>.</p></sidenote> tax reduced by carryback for adjustment for certain unused deductions) is amended by striking out “<quotedText>the last day of the taxable year</quotedText>” and inserting in lieu thereof “<quotedText>the filing date for the taxable year</quotedText>”.</content>
</subparagraph>
<page identifier="/us/stat/96/638">96 STAT. 638</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Subparagraph (A) of section 6601(d)(2) is amended by striking out “<quotedText>the last day of the</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>the filing date for</quotedText>”.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Subsection (d) of section 6601 is amended by adding at the end thereof the following new paragraph:</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Filing date</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term ‘filing date’ has the meaning given to such term by section 6611(f)(3)(A).”</content>
</paragraph>
</quotedContent>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6611">26 USC 6611 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">The amendments made by subsections (a) and (b) shall apply to returns filed after the 30th day after the date of the enactment of this Act.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Subsection (C)</inline>.—</heading>
<content class="inline">The amendments made by subsection (c) shall apply to interest accruing after the 30th day after the date of the enactment of this Act.</content>
</paragraph>
</subsection>
</section>
</subtitle>
<subtitle>
<num value="H">Subtitle H—</num>
<heading class="inline">Taxpayer Safeguard Amendments</heading>
<section class="firstIndent0 fontsize10">
<num value="347">SEC. 347. </num>
<heading class="inline">INCREASE IN CERTAIN EXEMPTIONS FROM LEVY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Fuel, provisions, furniture, and personal effects</inline>.—</heading>
<content class="inline">Paragraph (2) of section 6334(a) (relating to property exempt<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6334">26 USC 6334</ref>.</p></sidenote> from levy) is amended by striking out “<quotedText>$500</quotedText>” and inserting in lieu thereof “<quotedText>$1,500</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Books and tools of a trade, business, or profession</inline>.—</heading>
<content class="inline">Paragraph (3) of section 6334(a) is amended by striking out “<quotedText>$250</quotedText>” and inserting in lieu thereof “<quotedText>$1,000</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Wages, salary, or other income</inline>.—</heading>
<chapeau class="inline">Paragraph (1) of section 6334(d) (relating to exempt amount of wages, salary, or other income) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>$50</quotedText>” and inserting in lieu thereof “<quotedText>$75</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>$15</quotedText>” and inserting in lieu thereof “<quotedText>$25</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6334">26 USC 6334 note</ref>.</p></sidenote> shall apply to levies made after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="348">SEC. 348. </num>
<heading class="inline">REQUIRED RELEASE OF LIEN.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">So much of subsection (a) of section 6325<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6325">26 USC 6325</ref>.</p></sidenote> (relating to release of lien) as precedes paragraph (1) thereof is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Release of Lien</inline>.—</heading>
<content class="inline">Subject to such regulations as the Secretary may prescribe, the Secretary shall issue a certificate of release of any lien imposed with respect to any internal revenue tax not later than 30 days after the day on which—”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<chapeau class="inline">The amendment made by subsection (a)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6325">26 USC 6325 note</ref>.</p></sidenote> shall apply with respect to liens—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">which are filed after December 31, 1982,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">which are satisfied after December 31, 1982, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">with respect to which the taxpayer after December 31, 1982, requests the Secretary of the Treasury or his delegate to issue a certificate of release on the grounds that the liability was satisfied or legally unenforceable.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/639">96 STAT. 639</page>
<section class="firstIndent0 fontsize10">
<num value="349">SEC. 349. </num>
<heading class="inline">REQUIREMENT OF TIMELY NOTICE OF LEVY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 6331 (relating to levy and distraint) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6331">26 USC 6331</ref>.</p></sidenote> amended by redesignating subsection (e) as subsection (f) and by striking out subsection (d) and inserting in lieu thereof the following new subsections:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Notice Before Levy</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Levy may be made under subsection (a) upon the salary or wages or other property of any person with respect to any unpaid tax only after the Secretary has notified such person in writing of his intention to make such levy.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">10-day requirement</inline>.—</heading>
<chapeau class="inline">The notice required under paragraph (1) shall be—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">given in person,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">left at the dwelling or usual place of business of such person, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">sent by certified or registered mail to such person’s last known address,</content>
</subparagraph>
<continuation class="inline">no less than 10 days before the day of the levy.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Jeopardy</inline>.—</heading>
<content class="inline">Paragraph (1) shall not apply to a levy if the Secretary has made a finding under the last sentence of subsection (a) that the collection of tax is in jeopardy.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline">Continuing Levy on Salary and Wages.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Effect of Levy</inline>.—</heading>
<content class="inline">The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date such levy is first made until the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Release and Notice of Release</inline>.—</heading>
<content class="inline">With respect to a levy described in paragraph (1), the Secretary shall promptly release the levy when the liability out of which such levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom such levy was made that such levy has been released.”</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6331">26 USC 6331 note</ref>.</p></sidenote> shall apply to levies made after December 31, 1982.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="349A">SEC. 349A. </num>
<heading class="inline">EXTENSION OF PERIOD FOR REDEMPTION OF REAL PROPERTY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Paragraph (1) of section 6337(b) (relating to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6337">26 USC 6337</ref>.</p></sidenote> period for redemption of real estate after sale) is amended by striking out “<quotedText>120 days</quotedText>” and inserting in lieu thereof “<quotedText>180 days</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6337">26 USC 6337 note</ref>.</p></sidenote> shall apply with respect to property sold after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="350">SEC. 350. </num>
<heading class="inline">AMOUNT OF DAMAGES IN CASE OF WRONGFUL LEVY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Subparagraph (C) of section 7426(b)(2) (relating <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7426">26 USC 7426</ref>.</p></sidenote> to amount of damages) is amended to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<chapeau class="inline">if such property was sold, grant a judgment for an amount not exceeding the greater of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the amount received by the United States from the sale of such property, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the fair market value of such property immediately before the levy.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendment made by subsection (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7426">26 USC 7426 note</ref>.</p></sidenote> shall apply with respect to levies made after December 31, 1982.</content>
</subsection>
</section>
</subtitle>
<page identifier="/us/stat/96/640">96 STAT. 640</page>
<subtitle>
<num value="I">Subtitle I—</num>
<heading class="inline">Other Provisions</heading>
<section class="firstIndent0 fontsize10">
<num value="351">SEC. 351. </num>
<heading class="inline">DISALLOWANCE OF DEDUCTIONS RELATING TO NARCOTICS TRAFFICKING.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Part IX of subchapter B of chapter 1 (relating to items not deductible) is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="280E">“SEC. 280E. </num>
<heading class="inline">EXPENDITURES IN CONNECTION WITH THE ILLEGAL SALE OF DRUGS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s280E">26 USC 280E</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">“No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law or the law of any<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t21/s812">21 USC 812</ref>.</p></sidenote> State in which such trade or business is conducted.”</content>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end thereof the following new item:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 280E. </designator><label>Expenditures in connection with the illegal sale of drugs.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s280E">26 USC 280E note</ref>.</p></sidenote> apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="352">SEC. 352. </num>
<heading class="inline">SENSE OF CONGRESS WITH RESPECT TO PROVIDING OF ADDITIONAL FUNDS TO INTERNAL REVENUE SERVICE.</heading>
<chapeau class="firstIndent1 fontsize10">It is the sense of the Congress that there be appropriated for the use of the Internal Revenue Service to provide additional staff—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">for fiscal year 1983, the amounts proposed in the President’s budget for fiscal year 1983, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">such amounts in excess of the amount requested for such purpose in the President’s proposed budgets as may be necessary to provide sufficient improved enforcement to increase revenues by $1 billion in fiscal year 1984 and $2 billion in fiscal year 1985.</content>
</paragraph>
</section>
<section class="firstIndent0 fontsize10">
<num value="353">SEC. 353. </num>
<heading class="inline">REPORT ON FORMS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6011">26 USC 6011 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">Not later than June 30, 1983, the Secretary of the Treasury or his delegate shall study and report to the Congress methods of modifying the design of the forms used by the Internal Revenue Service to achieve greater accuracy in the reporting of income and the matching of information reports and returns with the returns of tax imposed by chapter 1 of the Internal Revenue Code of 1954.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="354">SEC. 354. </num>
<heading class="inline">EXEMPTION OF VETERANS’ ORGANIZATIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">Paragraph (19) of section 501(c) (relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501</ref>.</p></sidenote> exemption of veterans’ organizations) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “war veterans” the first place it appears and inserting in lieu thereof “past or present members of the Armed Forces of the United States” , and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by amending subparagraph (B) to read as follows:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">at least 75 percent of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows, or<page identifier="/us/stat/96/641">96 STAT. 641</page> widowers of past or present members of the Armed Forces of the United States or of cadets, and”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Associations Organized Before 1880</inline>.—</heading>
<content class="inline">Subsection (c) of section 501 (relating to exempt organizations) is amended by adding at <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501</ref>.</p></sidenote> the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="23">“(23) </num>
<content class="inline">any association organized before 1880 more than 25 percent of the members of which are present or past members of the Armed Forces and a principal purpose of which is to provide insurance and other benefits to veterans or their dependents.”</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by subsections (a) <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s501">26 USC 501 note</ref>.</p></sidenote> and (b) shall apply to taxable years beginning after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="355">SEC. 355. </num>
<heading class="inline">AMENDMENT TO COMMUNICATIONS ACT OF 1934.</heading>
<content class="indent0 firstIndent1 fontsize10">Title III of the Communications Act of 1934 is amended by inserting immediately after section 330 therein the following new section:
<quotedContent>
<section>
<heading class="smallCaps centered">“very high frequency stations</heading>
<section class="firstIndent1 fontsize10">
<num value="331">“<inline class="smallCaps">Sec</inline>. 331. </num>
<content class="indent0 firstIndent1 fontsize10">It shall be the policy of the Federal Communications <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t47/s331">47 USC 331</ref>.</p></sidenote> Commission to allocate channels for very high frequency commercial television broadcasting in a manner which ensures that not less than one such channel shall be allocated to each State, if technically feasible. In any case in which licensee of a very high frequency commercial television broadcast station notifies the Commission to the effect that such licensee will agree to the reallocation of its channel to a community within a State in which there is allocated no very high frequency commercial television broadcast channel at the time such notification, the Commission shall, notwithstanding any other provision of law, order such reallocation and issue a license to such licensee for that purpose pursuant to such notification for a term of not to exceed 5 years as provided in section 307(d) of the Communications Act of 1934.” <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t47/s307">47 USC 307</ref>.</p></sidenote></content>
</section>
</section>
</quotedContent>
</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="356">SEC. 356. </num>
<heading class="inline">CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subsection (i) of section 6103 (relating to disclosure <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6103">26 USC 6103</ref>.</p></sidenote> to Federal officers or employees for administration of Federal laws not relating to tax administration) is amended by redesignating paragraph (6) as paragraph (7) and by striking out paragraphs (1), (2), (3), (4), and (5) and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Disclosure of returns and return information for use in criminal investigations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Except as provided in paragraph (6), any return or return information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency who are personally and directly engaged in—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">preparation for any judicial or administrative proceeding pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party.</content>
</clause>
<page identifier="/us/stat/96/642">96 STAT. 642</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any investigation which may result in such a proceeding, or </content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">any Federal grand jury proceeding pertaining to enforcement of such a criminal statute to which the United States or such agency is or may be a party,</content>
</clause>
<continuation class="inline">solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Application for order</inline>.—</heading>
<chapeau class="inline">The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, any United States attorney, any special prosecutor appointed under section 593 of title 28, United States Code, or any attorney in charge of a criminal division organized crime strike force established pursuant to section 510 of title 28, United States Code, may authorize an application to a Federal district court judge or magistrate for the order referred to in subparagraph (A). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">there is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">there is reasonable cause to believe that the return or return information is or may be relevant to a matter relating to the commission of such act, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act, and the information sought to be disclosed cannot reasonably be obtained, under the circumstances, from another source.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Disclosure of return information other than taxpayer return information for use in criminal investigations</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">Except as provided in paragraph (6), upon receipt by the Secretary of a request which meets the requirements of subparagraph (B) from the head of any Federal agency or the Inspector General thereof, or, in the case of the Department of Justice, the Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, the Director of the Federal Bureau of Investigation, the Administrator of the Drug Enforcement Administration, any United States attorney, any special prosecutor appointed under section 593 of title 28, United States Code, or any attorney in charge of a criminal division organized crime strike force established pursuant to section 510 of title 28, United States Code, the Secretary shall disclose return information (other than taxpayer return information) to officers and employees of such agency who are personally and directly engaged in—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">preparation for any judicial or administrative proceeding described in paragraph (1)(A)(i),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any investigation which may result in such a proceeding, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">any grand jury proceeding described in paragraph (1)(A)(iii),</content>
</clause>
<page identifier="/us/stat/96/643">96 STAT. 643</page>
<continuation class="inline">solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Requirements</inline>.—</heading>
<chapeau class="inline">A request meets the requirements of this subparagraph if the request is in writing and sets forth—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the name and address of the taxpayer with respect to whom the requested return information relates;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the taxable period or periods to which such return information relates;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the statutory authority under which the proceeding or investigation described in subparagraph (A) is being conducted; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">the specific reason or reasons why such disclosure is, or may be, relevant to such proceeding or investigation.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer Identity</inline>.—</heading>
<content class="inline">For purposes of this paragraph, a taxpayer’s identity shall not be treated as taxpayer return information.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Disclosure of return in formation to apprise appropriate officials of criminal activities or emergency circumstances</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Possible violations of federal criminal law</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (6), the Secretary may disclose in writing return information (other than taxpayer return information) which may constitute evidence of a violation of any Federal criminal law (not involving tax administration) to the extent necessary to apprise the head of the appropriate Federal agency charged with the responsibility of enforcing such law. The head of such agency may disclose such return information to officers and employees of such agency to the extent necessary to enforce such law.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Taxpayer identity</inline>.—</heading>
<content class="inline">If there is return information (other than taxpayer return information) which may constitute evidence of a violation by any taxpayer of any Federal criminal law (not involving tax administration), such taxpayer’s identity may also be disclosed under clause (i).</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Emergency Circumstances</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Danger of death or physical injury</inline>.—</heading>
<content class="inline">Under circumstances involving an imminent danger of death or physical injury to any individual, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal or State law enforcement agency of such circumstances.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Flight from federal prosecution</inline>.—</heading>
<content class="inline">Under circumstances involving the imminent flight of any individual from Federal prosecution, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal law enforcement agency of such circumstances.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Use of certain disclosed returns and return information in judicial or administrative proceedings</inline>.—</heading>
<page identifier="/us/stat/96/644">96 STAT. 644</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Returns and taxpayer return information</inline>.—</heading>
<chapeau class="inline">Except as provided in subparagraph (C), any return or taxpayer return information obtained under paragraph (1) may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not involving tax administration) to which the United States or a Federal agency is a party—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">if the court finds that such return or taxpayer return information is probative of a matter in issue relevant in establishing the commission of a crime or the guilt or liability of a party, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">to the extent required by order of the court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t18/">18 USC app.</ref></p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Return information (other than taxpayer return information)</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (C), any return information (other than taxpayer return information) obtained under paragraph (1), (2), or (3)(A) may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not involving tax administration) to which the United States or a Federal agency is a party.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Confidential informant; impairment of investigations</inline>.—</heading>
<content class="inline">No return or return information shall be admitted into evidence under subparagraph (A)(i) or (B) if the Secretary determines and notifies the Attorney General or his delegate or the head of the Federal agency that such admission would identify a confidential informant or seriously impair a civil or criminal tax investigation.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Consideration of confidentiality policy</inline>.—</heading>
<content class="inline">In ruling upon the admissibility of returns or return information, and in the issuance of an order under subparagraph (A)(ii), the court shall give due consideration to congressional policy favoring the confidentiality of returns and return information as set forth in this title.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<heading class="inline"><inline class="smallCaps">Reversible error</inline>.—</heading>
<content class="inline">The admission into evidence of any return or return information contrary to the provisions of this paragraph shall not, as such, constitute reversible error upon appeal of a judgment in the proceeding.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Disclosure to locate fugitives from justice</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in paragraph (6), the return of an individual or return information with respect to such individual shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency exclusively for use in locating such individual.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Application for order</inline>.—</heading>
<chapeau class="inline">Any person described in paragraph (1)(B) may authorize an application to a Federal district court judge or magistrate for an order referred to in subparagraph (A). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that—</chapeau>
<page identifier="/us/stat/96/645">96 STAT. 645</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a Federal arrest warrant relating to the commission of a Federal felony offense has been issued for an individual who is a fugitive from justice,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the return of such individual or return information with respect to such individual is sought exclusively for use in locating such individual, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">there is reasonable cause to believe that such return or return information may be relevant in determining the location of such individual.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Confidential informants; impairment of investigations</inline>.—</heading>
<content class="inline">The Secretary shall not disclose any return or return information under paragraph (1), (2), (3)(A), (5), or (7) if the Secretary determines (and, in the case of a request for disclosure pursuant to a court order described in paragraph (1)(B) or (5)(B), certifies to the court) that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">Subsection (p) of section 6103 (relating to procedure and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6103">26 USC 6103</ref>.</p></sidenote> recordkeeping) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>(6)(A)(ii)</quotedText>” in paragraph (3)(A) and inserting in lieu thereof “<quotedText>(7)(A)(ii)</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>(d)</quotedText>” in paragraph (3)(C)(i) and inserting in lieu thereof “<quotedText>(d), (i)(3)(B)(i),</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>such requests</quotedText>” in paragraph (3)(C)(i)(II) and inserting in lieu thereof “<quotedText>such requests or otherwise</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “<quotedText>(i)(1), (2), or (5)</quotedText>” each place it appears in paragraph (4) and inserting in lieu thereof “<quotedText>(i)(1), (2), (3), or (5)</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">by striking out “<quotedText>(d)</quotedText>” each place it appears in paragraph (4) and inserting in lieu thereof “<quotedText>(d), (i)(3)(B)(i),</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">(F) </num>
<content class="inline">by striking out “<quotedText>subsection (i)(6)(A)(ii)</quotedText>” in paragraph (6)(B)(i) and inserting in lieu thereof “<quotedText>subsection (i)(7)(A)(ii)</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (2) of section 7213(a) (relating to unauthorized <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7213">26 USC 7213</ref>.</p></sidenote> disclosure of information) is amended by striking out “<quotedText>(d)</quotedText>” and inserting in lieu thereof “<quotedText>(d), (i)(3)(B)(i),</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6103">26 USC 6103 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="357">SEC. 357. </num>
<heading class="inline">CIVIL DAMAGES AGAINST UNITED STATES FOR UNAUTHORIZED DISCLOSURES BY AN EMPLOYEE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subchapter B of chapter 76 (relating to proceedings by taxpayers and third parties) is amended by redesignating section 7431 as section 7432 and inserting after section 7430 the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7432">26 USC 7432</ref>.</p></sidenote> following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="7431">“SEC. 7431. </num>
<heading class="inline">CIVIL DAMAGES FOR UNAUTHORIZED DISCLOSURE OF RETURNS AND RETURN INFORMATION.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7431">26 USC 7431.</ref></p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Disclosure by employee of united states</inline>.—</heading>
<content class="inline">If any officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages<page identifier="/us/stat/96/646">96 STAT. 646</page> against the United States in a district court of the United States.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Disclosure by a person who is not an employee of united states</inline>.—</heading>
<content class="inline">If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against such person in a district court of the United States.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">No Liability for Good Faith But Erroneous Interpretation</inline>.—</heading>
<content class="inline">No liability shall arise under this section with respect to any disclosure which results from a good faith, but erroneous, interpretation of section 6103.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Damages</inline>.—</heading>
<chapeau class="inline">In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">the greater of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">$1,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the sum of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the costs of the action.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Period for bringing action</inline>.—</heading>
<content class="inline">Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Return; Return Information</inline>.—</heading>
<content class="inline">For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms in section 6103(b).”</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 7217 (relating to civil damages for unauthorized<sidenote><p class="firstIndent0 fontsize8">Repeal.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7217">26 USC 7217</ref>.</p></sidenote> disclosure of returns and return information) is hereby repealed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections for part I of subchapter A of chapter 75 is amended by striking out the item relating to section 7217.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The table of sections for subchapter B of chapter 76 is amended by striking out the item relating to section 7431 and inserting in lieu thereof the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 7431. </designator><label>Civil damages for unauthorized disclosure of returns and return information.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 7432. </designator><label>Cross references.”</label></referenceItem>
</toc>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7431">26 USC 7431 note</ref>.</p></sidenote> apply with respect to disclosures made after the date of enactment of this Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="358">SEC. 358. </num>
<heading class="inline">DISCLOSURE FOR USE IN CERTAIN AUDITS BY GENERAL ACCOUNTING OFFICE.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Paragraph (7) of section 6103(i) (relating to<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 641.</p></sidenote> disclosure to Comptroller General), as redesignated by section 396(a), is amended by redesignating subparagraph (B) as subparagraph (C)<page identifier="/us/stat/96/647">96 STAT. 647</page> and by inserting after subparagraph (A) the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Audits of other agencies</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">Nothing in this section shall prohibit any return or return information obtained under this title by any Federal agency (other than an agency referred to in subparagraph (A)) for use in any program or activity from being open to inspection by, or disclosure to, officers and employees of the General Accounting Office if such inspection or disclosure is—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">for purposes of, and to the extent necessary in, making an audit authorized by law of such program or activity, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">pursuant to a written request by the Comptroller General of the United States to the head of such Federal agency,</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Information from secretary</inline>.—</heading>
<content class="inline">If the Comptroller General of the United States determines that the returns or return information available under clause (i) are not sufficient for purposes of making an audit of any program or activity of a Federal agency (other than an agency referred to in subparagraph (A)), upon written request by the Comptroller General to the Secretary, returns and return information (of the type authorized by subsection (1) or (m) to be made available to the Federal agency for use in such program or activity) shall be open to inspection by, or disclosure to, officers and employees of the General Accounting Office for the purpose of, and to the extent necessary in, making such audit.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<heading class="inline"><inline class="smallCaps">Requirement of notification upon completion of audit</inline>.—</heading>
<chapeau class="inline">Within 90 days after the completion of an audit with respect to which returns or return information were opened to inspection or disclosed under clause (i) or (ii), the Comptroller General of the United States shall notify in writing the Joint Committee on Taxation of such completion. Such notice shall include—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">a description of the use of the returns and return information by the Federal agency involved,</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">such recommendations with respect to the use of returns and return information by such Federal agency as the Comptroller General deems appropriate, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">a statement on the impact of any such recommendations on confidentiality of returns and return information and the administration of this title.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<heading class="inline"><inline class="smallCaps">Certain restrictions made applicable</inline>.—</heading>
<content class="inline">The restrictions contained in subparagraph (A) on the disclosure of any returns or return information open to inspection or disclosed under such subparagraph shall also apply to returns and return information open to inspection or disclosed under this subparagraph.”</content>
</clause>
</subparagraph>
</quotedContent>
</content>
</subsection>
<page identifier="/us/stat/96/648">96 STAT. 648</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Subparagraph (A) of section 6103(i)(7) of such Code (as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6103">26 USC 6103</ref>.</p></sidenote> redesignated by this Act) is amended by striking out “<quotedText>subparagraph (B)</quotedText>” and inserting in lieu thereof “<quotedText>subparagraph (C)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subparagraph (C) of section 6103(i)(7) of such Code (as redesignated by this Act) is amended by striking out “<quotedText>subparagraph (A)</quotedText>” and inserting in lieu thereof “<quotedContent>subparagraph (A) or (B)</quotedContent>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">The amendments made by this section shall<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6103">26 USC 6103 note</ref>.</p></sidenote> take effect on the day after the date of the enactment of this Act.</content>
</subsection>
</section>
</subtitle>
</title>
<title>
<num value="IV">TITLE IV—</num>
<heading class="inline">TAX TREATMENT OF PARTNERSHIP ITEMS</heading>
<sidenote><p class="firstIndent0 fontsize8">Tax Treatment of Partnership Items Act of 1982.</p></sidenote>
<section class="firstIndent0 fontsize10">
<num value="401">SEC. 401. </num>
<heading class="inline">SHORT TITLE.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1">26 USC 1 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">This title may be cited as the “Tax Treatment of Partnership Items Act of 1982”.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="402">SEC. 402. </num>
<heading class="inline">TAX TREATMENT OF PARTNERSHIP ITEMS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Chapter 63 (relating to assessment) is amended by adding at the end thereof the following new subchapter:
<quotedContent>
<subchapter>
<num value="C"><b>“Subchapter C—</b></num>
<heading class="inline"><b>Tax Treatment of Partnership Items</b></heading>
<section>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6221. </designator><label>Tax treatment determined at partnership level.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6222. </designator><label>Partner’s return must be consistent with partnership return or Secretary notified of inconsistency.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6228. </designator><label>Notice to partners of proceedings.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6224. </designator><label>Participation in administrative proceedings; waivers; agreements.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6225. </designator><label>Assessments made only after partnership level proceedings are completed.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6226. </designator><label>Judicial review of final partnership administrative adjustments.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6227. </designator><label>Administrative adjustment requests.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6228. </designator><label>Judicial review where administrative adjustment request is not allowed in full.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6229. </designator><label>Period of limitations for making assessments.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6230. </designator><label>Additional administrative provisions.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6231. </designator><label>Definitions and special rules.</label></referenceItem>
<referenceItem role="section"><designator>“Sec. 6232. </designator><label>Extension of subchapter to windfall profit tax.</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</section>
<section class="firstIndent0 fontsize10">
<num value="6221">“SEC. 6221. </num>
<heading class="inline">TAX TREATMENT DETERMINED AT PARTNERSHIP LEVEL.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6221">26 USC 6221</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">“Except as otherwise provided in this subchapter, the tax treatment of any partnership item shall be determined at the partnership level.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="6222">“SEC. 6222. </num>
<heading class="inline">PARTNER’S RETURN MUST BE CONSISTENT WITH PARTNERSHIP RETURN OR SECRETARY NOTIFIED OF INCONSISTENCY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6222">26 USC 6222</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">A partner shall, on the partner’s return, treat a partnership item in a manner which is consistent with the treatment of such partnership item on the partnership return.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Notification of Inconsistent Treatment</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">In the case of any partnership item, if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">the partnership has filed a return but the partner’s treatment on his return is (or may be) inconsistent with the treatment of the item on the partnership return, or</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the partnership has not filed a return, and</content>
</clause>
</subparagraph>
<page identifier="/us/stat/96/649">96 STAT. 649</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the partner files with the Secretary a statement identifying the inconsistency,</content>
</subparagraph>
<continuation class="inline">subsection (a) shall not apply to such item.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Partner receiving incorrect information</inline>.—</heading>
<chapeau class="inline">A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to a partnership item if the partner—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">demonstrates to the satisfaction of the Secretary that the treatment of the partnership item on the partner’s return is consistent with the treatment of the item on the schedule furnished to the partner by the partnership, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">elects to have this paragraph apply with respect to that item.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Effect of Failure to Notify</inline>.—</heading>
<chapeau class="inline">In any case—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">described in paragraph (1)(A)(i) of subsection (b), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">in which the partner does not comply with paragraph (1)(B) of subsection (b),</content>
</paragraph>
<continuation class="inline">section 6225 shall not apply to any part of a deficiency attributable to any computational adjustment required to make the treatment of the items by such partner consistent with the treatment of the items on the partnership return.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Addition to Tax for Failure to Comply With Section</inline>.—</heading>
<content class="inline">
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize8">
<content class="inline"><b>“For addition to tax in the case of a partner’s intentional or negligent disregard of requirements of this section, see section 6653(a).</b></content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6223">“SEC. 6223. </num>
<heading class="inline">NOTICE TO PARTNERS OF PROCEEDINGS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6228">26 USC 6228</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Secretary Must Give Partners Notice of Beginning and Completion of Administrative Proceedings</inline>.—</heading>
<chapeau class="inline">The Secretary shall mail to each partner whose name and address is furnished to the Secretary notice of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the beginning of an administrative proceeding at the partnership level with respect to a partnership item, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the final partnership administrative adjustment resulting from any such proceeding.</content>
</paragraph>
<continuation class="inline">A partner shall not be entitled to any notice under this subsection unless the Secretary has received (at least 30 days before it is mailed to the tax matters partner) sufficient information to enable the Secretary to determine that such partner is entitled to such notice and to provide such notice to such partner.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Partnership With More Than 100 Partners</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Partner with less than 1 percent interest</inline>.—</heading>
<chapeau class="inline">Except as provided in paragraph (2), subsection (a) shall not apply to a partner if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the partnership has more than 100 partners, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the partner has a less than 1 percent interest in the profits of the partnership.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Secretary must give notice to notice group</inline>.—</heading>
<content class="inline">If a group of partners in the aggregate having a 5 percent or more interest in the profits of a partnership so request and designate one of their members to receive the notice, the member so designated shall be treated as a partner to whom subsection (a) applies.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Information Base for Secretary’s Notices, Etc</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<page identifier="/us/stat/96/650">96 STAT. 650</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Information on partnership return</inline>.—</heading>
<content class="inline">Except as provided in paragraphs (2) and (3), the Secretary shall use the names, addresses, and profits interests shown on the partnership return.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="_">“(2) </num>
<heading class="inline"><inline class="smallCaps">Use of additional information</inline>.—</heading>
<content class="inline">The Secretary shall use additional information furnished to him by the tax matters partner or any other person in accordance with regulations prescribed by the Secretary.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule with respect to indirect partners</inline>.—</heading>
<chapeau class="inline">If any information furnished to the Secretary under paragraph (1) or (2)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">shows that a person has a profits interest in the partnership by reason of ownership of an interest through 1 or more pass-thru partners, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">contains the name, address, and profits interest of such person,</content>
</subparagraph>
<continuation class="inline">then the Secretary shall use the name, address, and profits interest of such person with respect to such partnership interest (in lieu of the names, addresses, and profits interests of the pass-thru partners).</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Period for Mailing Notice</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Notice of beginning of proceedings</inline>.—</heading>
<content class="inline">The Secretary shall mail the notice specified in paragraph (1) of subsection (a) to each partner entitled to such notice not later than the 120th day before the day on which the notice specified in paragraph (2) of subsection (a) is mailed to the tax matters partner.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Notice of final partnership administrative adjustment</inline>.—</heading>
<content class="inline">The Secretary shall mail the notice specified in paragraph (2) of subsection (a) to each partner entitled to such notice not later than the 60th day after the day on which the notice specified in such paragraph (2) was mailed to the tax matters partner.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Effect of Secretary’s Failure to Provide Notice</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Application of subsection</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">This subsection applies where the Secretary has failed to mail any notice specified in subsection (a) to a partner entitled to such notice within the period specified in subsection (d).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Special rules for partnerships with more than 100 partners</inline>.—</heading>
<chapeau class="inline">For purposes of subparagraph (A), any partner described in paragraph (1) of subsection (b) shall be treated as entitled to notice specified in subsection (a). The Secretary may provide such notice—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">except as provided in clause (ii), by mailing notice to the tax matters partner, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the case of a member of a notice group which qualifies under paragraph (2) of subsection (b), by mailing notice to the partner designated for such purpose by the group.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Proceedings finished</inline>.—</heading>
<chapeau class="inline">In any case to which this subsection applies, if at the time the Secretary mails the partner notice of the proceeding—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the period within which a petition for review of a final partnership administrative adjustment under section 6226 may be filed has expired and no such petition has been filed, or</content>
</subparagraph>
<page identifier="/us/stat/96/651">96 STAT. 651</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the decision of a court in an action begun by such a petition has become final,</content>
</subparagraph>
<continuation class="inline">the partner may elect to have such adjustment, such decision, or a settlement agreement described in paragraph (2) of section 6224(c) with respect to the partnership taxable year to which the adjustment relates apply to such partner. If the partner does not make an election under the preceding sentence, the partnership items of the partner for the partnership taxable year to which the proceeding relates shall be treated as nonpartnership items.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Proceedings still going on</inline>.—</heading>
<chapeau class="inline">In any case to which this subsection applies, if paragraph (2) does not apply, the partner shall be a party to the proceeding unless such partner elects—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to have a settlement agreement described in paragraph (2) of section 6224(c) with respect to the partnership taxable year to which the proceeding relates apply to the partner, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to have the partnership items of the partner for the partnership taxable year to which the proceeding relates treated as nonpartnership items.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Only One Notice of Final Partnership Administrative Adjustment</inline>.—</heading>
<content class="inline">If the Secretary mails a notice of final partnership administrative adjustment for a partnership taxable year with respect to a partner, the Secretary may not mail another such notice to such partner with respect to the same taxable year of the same partnership in the absence of a showing of fraud, malfeasance, or misrepresentation of a material fact.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Tax Matters Partner Must Keep Partners Informed of Proceedings</inline>.—</heading>
<content class="inline">To the extent and in the manner provided by regulations, the tax matters partner of a partnership shall keep each partner informed of all administrative and judicial proceedings for the adjustment at the partnership level of partnership items.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Pass-Thru Partner Required to Forward Notice</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If a pass-thru partner receives a notice with respect to a partnership proceeding from the Secretary, the tax matters partner, or another pass-thru partner, the pass-thru partner shall, within 30 days of receiving that notice, forward a copy of that notice to the person or persons holding an interest (through the pass-thru partner) in the profits or losses of the partnership for the partnership taxable year to which the notice relates.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Partnership as pass-thru partner</inline>.—</heading>
<content class="inline">In the case of a pass-thru partner which is a partnership, the tax matters partner of such partnership shall be responsible for forwarding copies of the notice to the partners of such partnership.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6224">“SEC. 6224. </num>
<heading class="inline">PARTICIPATION IN ADMINISTRATIVE PROCEEDINGS; WAIVERS; AGREEMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6224">26 USC 6224</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Participation in Administrative Proceedings</inline>.—</heading>
<content class="inline">Any partner has the right to participate in any administrative proceeding relating to the determination of partnership items at the partnership level.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Partner May Waive Rights</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">A partner may at any time waive—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any right such partner has under this subchapter, and</content>
</subparagraph>
<page identifier="/us/stat/96/652">96 STAT. 652</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any restriction under this subchapter on action by the Secretary.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Form</inline>.—</heading>
<content class="inline">Any waiver under paragraph (1) shall be made by a signed notice in writing filed with the Secretary,</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Settlement Agreement</inline>.—</heading>
<chapeau class="inline">In the absence of a showing of fraud, malfeasance, or misrepresentation of fact—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Binds all parties</inline>.—</heading>
<content class="inline">A settlement agreement between the Secretary and 1 or more partners in a partnership with respect to the determination of partnership items for any partnership taxable year shall (except as otherwise provided in such agreement) be binding on all parties to such agreement with respect to the determination of partnership items for such partnership taxable year. An indirect partner is bound by any such agreement entered into by the pass-thru partner unless the indirect partner has been identified as provided in section 6223(c)(3).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Other partners have right to enter into consistent agreements</inline>.—</heading>
<content class="inline">If the Secretary enters into a settlement agreement with any partner with respect to partnership items for any partnership taxable year, the Secretary shall offer to any other partner who so requests settlement terms for the partnership taxable year which are consistent with those contained in such settlement agreement. Except in the case of an election under paragraph (2) or (3) of section 6223(e) to have a settlement agreement described in this paragraph apply, this paragraph shall apply with respect to a settlement agreement entered into with a partner before notice of a final partnership administrative adjustment is mailed to the tax matters partner only if such other partner makes the request before the expiration of 150 days after the day on which such notice is mailed to the tax matters partner.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Tax matters partner may bind certain other partners</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A partner who is not a notice partner (and not a member of a notice group described in subsection (b)(2) of section 6223) shall be bound by any settlement agreement—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">which is entered into by the tax matters partner, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in which the tax matters partner expressly states that such agreement shall bind the other partners.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exception</inline>.—</heading>
<content class="inline">Subparagraph (A) shall not apply to any partner who (within the time prescribed by the Secretary) files a statement with the Secretary providing that the tax matters partner shall not have the authority to enter into a settlement agreement on behalf of such partner.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6225">“SEC. 6225. </num>
<heading class="inline">ASSESSMENTS MADE ONLY AFTER PARTNERSHIP LEVEL PROCEEDINGS ARE COMPLETED.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6225">26 USC 6225</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Restriction on Assessment and Collection</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this subchapter, no assessment of a deficiency attributable to any partnership item may be made (and no levy or proceeding in any court for the collection of any such deficiency may be made, begun, or prosecuted) before—</chapeau>
<page identifier="/us/stat/96/653">96 STAT. 653</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the close of the 150th day after the day on which a notice of a final partnership administrative adjustment was mailed to the tax matters partner, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">if a proceeding is begun in the Tax Court under section 6226 during such 150-day period, the decision of the court in such proceeding has become final.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Premature Action May Be Enjoined</inline>.—</heading>
<content class="inline">Notwithstanding section 7421(a), any action which violates subsection (a) may be enjoined in the proper court.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Limit Where No Proceeding Begun</inline>.—</heading>
<content class="inline">If no proceeding under section 6226 is begun with respect to any final partnership administrative adjustment during the 150-day period described in subsection (a), the deficiency assessed against any partner with respect to the partnership items to which such adjustment relates shall not exceed the amount determined in accordance with such adjustment.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6226">“SEC. 6226. </num>
<heading class="inline">JUDICIAL REVIEW OF FINAL PARTNERSHIP ADMINISTRATIVE ADJUSTMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6226">26 USC 6226</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Petition by Tax Matters Partner</inline>.—</heading>
<chapeau class="inline">With in 90 days after the day on which a notice of a final partnership administrative adjustment is mailed to the tax matters partner, the tax matters partner may file a petition for a readjustment of the partnership items for such taxable year with—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the Tax Court,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the district court of the United States for the district in which the partnership’s principal place of business is located, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the Claims Court.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Petition by Partner Other Than Tax Matters Partner</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">If the tax matters partner does not file a readjustment petition under subsection (a) with respect to any final partnership administrative adjustment, any notice partner (and any 5-percent group) may, within 60 days after the close of the 90-day period set forth in subsection (a), file a petition for a readjustment of the partnership items for the taxable year involved with any of the courts described in subsection (a).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Priority of the tax court action</inline>.—</heading>
<content class="inline">If more than 1 action is brought under paragraph (1) with respect to any partnership for any partnership taxable year, the first such action brought in the Tax Court shall go forward.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Priority outside the tax court</inline>.—</heading>
<content class="inline">If more than 1 action is brought under paragraph (1) with respect to any partnership for any taxable year but no such action is brought in the Tax Court, the first such action brought shall go forward.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Dismissal of other actions</inline>.—</heading>
<content class="inline">If an action is brought under paragraph (1) in addition to the action which goes forward under paragraph (2) or (3), such action shall be dismissed.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Tax matters partner may intervene</inline>.—</heading>
<content class="inline">The tax matters partner may intervene in any action brought under this subsection.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Partners Treated as Parties</inline>.—</heading>
<chapeau class="inline">If an action is brought under subsection (a) or (b) with respect to a partnership for any partnership taxable year—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">each person who was a partner in such partnership at any time during such year shall be treated as a party to such action, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the court having jurisdiction of such action shall allow each such person to participate in the action.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/654">96 STAT. 654</page>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Partner Must Have Interest in Outcome</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In order to be party to action</inline>.—</heading>
<chapeau class="inline">Subsection (c) shall not apply to a partner after the day on which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the partnership items of such partner for the partnership taxable year became nonpartnership items by reason of 1 or more of the events described in subsection (b) of section 6231, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the period within which any tax attributable to such partnership items may be assessed against that partner expired.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">To file petition</inline>.—</heading>
<content class="inline">No partner may file a readjustment petition under subsection (b) unless such partner would (after the application of paragraph (1) of this subsection) be treated as a party to the proceeding.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Jurisdictional Requirement for Bringing Action in District Court or Claims Court</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">A readjustment petition under this section may be filed in a district court of the United States or the Claims Court only if the partner filing the petition deposits with the Secretary, on or before the day the petition is filed, the amount by which the tax liability of the partner would be increased if the treatment of partnership items on the partner’s return were made consistent with the treatment of partnership items on the partnership return, as adjusted by the final partnership administrative adjustment. In the case of a petition filed by a 5-percent group, the requirement of the preceding sentence shall apply to each member of the group. The court may by order provide that the jurisdictional requirements of this paragraph are satisfied where there has been a good faith attempt to satisfy such requirements and any shortfall in the amount required to be deposited is timely corrected.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Refund on request</inline>.—</heading>
<content class="inline">If an action brought in a district court of the United States or in the Claims Court is dismissed by reason of the priority of a Tax Court action under paragraph (2) of subsection (b), the Secretary shall, at the request of the partner who made the deposit, refund the amount deposited under paragraph (1).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Interest payable</inline>.—</heading>
<content class="inline">Any amount deposited under paragraph (1), while deposited, shall not be treated as a payment of</content>
</paragraph>
<continuation class="inline">tax for purposes of this title (other than chapter 67).<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6601">26 USC 6601 <i>et. seq.</i></ref></p></sidenote></continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Scope of judicial review</inline>.—</heading>
<content class="inline">A court with which a petition is filed in accordance with this section shall have jurisdiction to determine all partnership items of the partnership for the partnership taxable year to which the notice of final partnership administrative adjustment relates and the proper allocation of such items among the partners.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Determination of Court Reviewable</inline>.—</heading>
<content class="inline">Any determination by a court under this section shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. Only the tax matters partner, a notice partner, or a 5-percent group may seek review of a determination by a court under this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Effect of Decision Dismissing Action</inline>.—</heading>
<content class="inline">If an action brought under this section is dismissed (other than under paragraph (4) of subsection (b)), the decision of the court dismissing the action shall be considered as its decision that the notice of final partnership<page identifier="/us/stat/96/655">96 STAT. 655</page> administrative adjustment is correct, and an appropriate order shall be entered in the records of the court.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6227">“SEC. 6227. </num>
<heading class="inline">ADMINISTRATIVE ADJUSTMENT REQUESTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6227">26 USC 6227</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">A partner may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">within 3 years after the later of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the date on which the partnership return for such year is filed, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the last day for filing the partnership return for such year (determined without regard to extensions), and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">before the mailing to the tax matters partner of a notice of final partnership administrative adjustment with respect to such taxable year.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Requests by Tax Matters Partner on Behalf of Partnership</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Substituted return</inline>.—</heading>
<chapeau class="inline">If the tax matters partner—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">files a request for an administrative adjustment, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">asks that the treatment shown on the request be substituted for the treatment of partnership items on the partnership return to which the request relates,</content>
</subparagraph>
<continuation class="inline">the Secretary may treat the changes shown on such request as corrections of mathematical or clerical errors appearing on the partnership return.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Requests not treated as substituted returns</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the tax matters partner files an administrative adjustment request on behalf of the partnership which is not treated as a substituted return under paragraph (1), the Secretary may, with respect to all or any part of the requested adjustments—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">without conducting any proceeding, allow or make to all partners the credits or refunds arising from the requested adjustments,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">conduct a partnership proceeding under this subchapter, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">take no action on the request.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exceptions</inline>.—</heading>
<content class="inline">Clause (i) of subparagraph (A) shall not apply with respect to a partner after the day on which the partnership items become nonpartnership items by reason of 1 or more of the events described in subsection (b) of section 6231. <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 663.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Request must shoviet effect on distributive shares</inline>.—</heading>
<content class="inline">The tax matters partner shall furnish with any administrative adjustment request on behalf of the partnership revised schedules showing the effect of such request on the distributive shares of the partners and such other information as may be required under regulations.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Other Requests</inline>.—</heading>
<chapeau class="inline">If any partner files a request for an administrative adjustment (other than a request described in subsection (b)), the Secretary may—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">process the request in the same manner as a claim for credit or refund with respect to items which are not partnership items,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">assess any additional tax that would result from the requested adjustments,</content>
</paragraph>
<page identifier="/us/stat/96/656">96 STAT. 656</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">mail to the partner, under subparagraph (A) of section 6231(b)(1) (relating to items becoming nonpartnership items), a notice that all partnership items of the partner for the partnership taxable year to which such request relates shall be treated as nonpartnership items, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">conduct a partnership proceeding.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6228">“SEC. 6228. </num>
<heading class="inline">JUDICIAL REVIEW WHERE ADMINISTRATIVE ADJUSTMENT REQUEST IS NOT ALLOWED IN FULL.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6228">26 USC 6228</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Request on Behalf of Partnership</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If any part of an administrative adjustment request filed by the tax matters partner under subsection (b) of section 6227 is not allowed by the Secretary, the tax matters partner may file a petition for an adjustment with respect to the partnership items to which such part of the request relates with—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Tax Court,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the district court of the United States for the district in which the principal place of business of the partnership is located, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the Claims Court.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Period for filing petition</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A petition may be filed under paragraph (1) with respect to partnership items for a partnership taxable year only—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">after the expiration of 6 months from the date of filing of the request under section 6227, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">before the date which is 2 years after the date of such request.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">No petition after notice of beginning of administrative proceeding</inline>.—</heading>
<content class="inline">No petition may be filed under paragraph (1) after the day the Secretary mails to the partnership a notice of the beginning of an administrative proceeding with respect to the partnership taxable year to which such request relates.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Failure by secretary to issue timely notice of adjustment</inline>.—</heading>
<chapeau class="inline">If the Secretary—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">mails the notice referred to in subparagraph (B) before the expiration of the 2-year period referred to in clause (ii) of subparagraph (A), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">fails to mail a notice of final partnership administrative adjustment with respect to the partnership taxable year to which the request relates before the expiration of the period described in section 6229(a) (including any extension by agreement),</content>
</clause>
<continuation class="inline">subparagraph (B) shall cease to apply with respect to such request, and the 2-year period referred to in clause (ii) of subparagraph (A) shall not expire before the date 6 months after the expiration of the period described in section 6229(a) (including any extension by agreement).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Extension of time</inline>.—</heading>
<content class="inline">The 2-year period described in subparagraph (A)(ii) shall be extended for such period as may be agreed upon in writing between the tax matters partner and the Secretary.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline">Coordination with administrative adjustment.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Administrative adjustment before filing of petition</inline>.—</heading>
<content class="inline">No petition may be filed under this subsection after<page identifier="/us/stat/96/657">96 STAT. 657</page> the Secretary mails to the tax matters partner a notice of final partnership administrative adjustment for the partnership taxable year to which the request under subsection (b) of section 6227 relates.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Administrative adjustment after filing but before hearing of petition</inline>.—</heading>
<content class="inline">If the Secretary mails to the tax matters partner a notice of final partnership administrative adjustment for the partnership taxable year to which the request under section 6227 relates after the filing of a petition under this subsection but before the hearing of such petition, such petition shall be treated as an action brought under section 6226 with respect to that administrative adjustment, except that subsection (e) of section 6226 shall not apply.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Notice must be before expiration of statute of limitations</inline>.—</heading>
<content class="inline">A notice of final partnership administrative adjustment for the partnership taxable year shall be taken into account under subparagraphs (A) and (B) only if such notice is mailed before the expiration of the period prescribed by section 6229 for making assessments of tax attributable to partnership items for such taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Partners treated as party to action</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If an action is brought by the tax matters partner under paragraph (1) with respect to any request for an adjustment of a partnership item for any taxable year—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">each person who was a partner in such partnership at any time during the partnership taxable year involved shall be treated as a party to such action, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the court having jurisdiction of such action shall allow each such person to participate in the action.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Partners must have interest in outcome</inline>.—</heading>
<content class="inline">For purposes of subparagraph (A), rules similar to the rules of paragraph (1) of section 6226(d) shall apply.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Scope of judicial review</inline>.—</heading>
<content class="inline">Except in the case described in subparagraph (B) of paragraph (3), a court with which a petition is filed in accordance with this subsection shall have jurisdiction to determine only those partnership items to which the part of the request under section 6227 not allowed by the Secretary relates and those items with respect to which the Secretary asserts adjustments as offsets to the adjustments requested by the tax matters partner.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Determination of court reviewable</inline>.—</heading>
<content class="inline">Any determination by a court under this subsection shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Claims Court, as the case may be, and shall be reviewable as such. Only the tax matters partner, a notice partner, or a 5-percent group may seek review of a determination by a court under this subsection.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Other Requests</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Notice providing that items become nonpartnership items</inline>.—</heading>
<chapeau class="inline">If the Secretary mails to a partner, under subparagraph (A) of section 6231(b)(1) (relating to items ceasing to be partnership items), a notice that all partnership items of the partner for the partnership taxable year to which a timely request for administrative adjustment under subsection (c) of section 6227 relates shall be treated as nonpartnership items—</chapeau>
<page identifier="/us/stat/96/658">96 STAT. 658</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">such request shall be treated as a claim for credit or refund of an overpayment attributable to nonpartnership items, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the partner may bring an action under section 7422 with respect to such claim at any time within 2 years of the mailing of such notice.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Other cases</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">If the Secretary fails to allow any part of an administrative adjustment request filed under subsection (c) of section 6227 by a partner and paragraph (1) does not apply—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">such partner may, pursuant to section 7422, begin a civil action for refund of any amount due by reason of the adjustments described in such part of the request, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">on the beginning of such civil action, the partnership items of such partner for the partnership taxable year to which such part of such request relates shall be treated as nonpartnership items for purposes of this subchapter.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Period for filing petition</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">An action may be begun under subparagraph (A) with respect to an administrative adjustment request for a partnership taxable year only—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">after the expiration of 6 months from the date of filing of the request under section 6227, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">before the date which is 2 years after the date of filing of such request.</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Extension of time</inline>.—</heading>
<content class="inline">The 2-year period described in subclause (II) of clause (i) shall be extended for such period as may be agreed upon in writing between the partner and the Secretary.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<heading class="inline"><inline class="smallCaps">Action barred after partnership proceeding has begun</inline>.—</heading>
<content class="inline">No petition may be filed under subparagraph (A) with respect to an administrative adjustment request for a partnership taxable year after the Secretary mails to the partnership a notice of the beginning of a partnership proceeding with respect to such year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<heading class="inline"><inline class="smallCaps">Failure by secretary to issue timely notice of adjustment</inline>.—</heading>
<chapeau class="inline">If the Secretary—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">mails the notice referred to in subparagraph (C) before the expiration of the 2-year period referred to in clause (i) (II) of subparagraph (B), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">fails to mail a notice of final partnership administrative adjustment with respect to the partnership taxable year to which the request relates before the expiration of the period described in section 6229(a) (including any extension by agreement),</content>
</clause>
<continuation class="inline">subparagraph (C) shall cease to apply with respect to such request, and the 2-year period referred to in clause (i) (II) of subparagraph (B) shall not expire before the date 6 months after the expiration of the period described in section 6229(a) (including any extension by agreement).</continuation>
</subparagraph>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/659">96 STAT. 659</page>
<section class="firstIndent0 fontsize10">
<num value="6229">“SEC. 6229. </num>
<heading class="inline">PERIOD OF LIMITATIONS FOR MAKING ASSESSMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6229">26 USC 6229</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this section, the period for assessing any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (or affected item) for a partnership taxable year shall not expire before the date which is 3 years after the later of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the date on which the partnership return for such taxable year was filed, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the last day for filing such return for such year (determined without regard to extensions).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Extension by Agreement</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The period described in subsection (a) (including an extension period under this subsection) may be extended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">with respect to any partner, by an agreement entered into by the Secretary and such partner, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">with respect to all partners, by an agreement entered into by the Secretary and the tax matters partner (or any other person authorized by the partnership in writing to enter into such an agreement),</content>
</subparagraph>
<continuation class="inline">before the expiration of such period.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Coordination with section 6501 (c) (4)</inline>.—</heading>
<content class="inline">Any agreement under section 6501(c)(4) shall apply with respect to the period described in subsection (a) only if the agreement expressly provides that such agreement applies to tax attributable to partnership items.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Special rule in case of fraud, etc</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">False return</inline>.—</heading>
<chapeau class="inline">If any partner has, with the intent to evade tax, signed or participated directly or indirectly in the preparation of a partnership return which includes a false or fraudulent item—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of partners so signing or participating in the preparation of the return, any tax imposed by subtitle A which is attributable to any partnership item (or affected item) for the partnership taxable year to which the return relates may be assessed at any time, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of all other partners, subsection (a) shall be applied with respect to such return by substituting ‘6 years’ for ‘3 years’.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Substantial omission of income</inline>.—</heading>
<content class="inline">If any partnership omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in its return, subsection (a) shall be applied by substituting ‘6 years’ for ‘3 years’.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">No return</inline>.—</heading>
<content class="inline">In the case of a failure by a partnership to file a return for any taxable year, any tax attributable to a partnership item (or affected item) arising in such year may be assessed at any time.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Return filed by secretary</inline>.—</heading>
<content class="inline">For purposes of this section, a return executed by the Secretary under subsection (b) of section 6020 on behalf of the partnership shall not be treated as a return of the partnership.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Suspension When Secretary Makes Administrative Adjustment</inline>.—</heading>
<chapeau class="inline">If notice of a final partnership administrative adjustment with respect to any taxable year is mailed to the tax matters<page identifier="/us/stat/96/660">96 STAT. 660</page> partner, the running of the period specified in subsection (a) (as modified by other provisions of this section) shall be suspended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">for the period during which an action may be brought under section 6226 (and, if an action with respect to such administrative adjustment is brought during such period, until the decision of the court in such action becomes final), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">for 1 year thereafter.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Unidentified Partner</inline>.—</heading>
<chapeau class="inline">If—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the name, address, and taxpayer identification number of a partner are not furnished on the partnership return for a partnership taxable year, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">the Secretary, before the expiration of the period otherwise provided under this section with respect to such partner, mails to the tax matters partner the notice specified in paragraph (2) of section 6223(a) with respect to such taxable year, or</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the partner has failed to comply with subsection (b) of section 6222 (relating to notification of inconsistent treatment) with respect to any partnership item for such taxable year,</content>
</subparagraph>
</paragraph>
<continuation class="inline">the period for assessing any tax imposed by subtitle A which is attributable to any partnership item (or affected item) for such taxable year shall not expire with respect to such partner before the date which is 1 year after the date on which the name, address, and taxpayer identification number of such partner are furnished to the Secretary.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Items Becoming Nonpartnership Items</inline>.—</heading>
<content class="inline">If, before the expiration of the period otherwise provided in this section for assessing any tax imposed by subtitle A with respect to the partnership items of a partner for the partnership taxable year, such items become nonpartnership items by reason of 1 or more of the events described in subsection (b) of section 6231, the period for assessing any tax imposed by subtitle A which is attributable to such items (or any item affected by such items) shall not expire before the date which is 1 year after the date on which the items become nonpartnership items.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6230">“SEC. 6230. </num>
<heading class="inline">ADDITIONAL ADMINISTRATIVE PROVISIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6230">26 USC 6230</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Normal Deficiency Proceedings do Not Apply to Computational Adjustments</inline>.—</heading>
<content class="inline">Subchapter B of this chapter shall not apply to the assessment or collection of any computational adjustment.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Mathematical and Clerical Errors Appearing on Partnership Return</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Section 6225 shall not apply to any adjustment necessary to correct a mathematical or clerical error (as defined in section 6213(g)(2)) appearing on the partnership return.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Exception</inline>.—</heading>
<content class="inline">Paragraph (1) shall not apply to a partner if, within 60 days after the day on which notice of the correction of the error is mailed to the partner, such partner files with the Secretary a request that the correction not be made.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Claims Arising Out of Erroneous Computations, Etc</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">A partner may file a claim for refund on the grounds that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">the Secretary erroneously computed any computational adjustment necessary—</chapeau>
<page identifier="/us/stat/96/661">96 STAT. 661</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">to make the partnership items on the partner’s return consistent with the treatment of the partnership items on the partnership return, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">to apply to the partner a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a), or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the Secretary failed to allow a credit or to make a refund to the partner in the amount of the overpayment attributable to the application to the partner of a settlement, a final partnership administrative adjustment, or the decision of a court in an action brought under section 6226 or section 6228(a) (or erroneously computed the amount of any such credit or refund).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Time for filing claim</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">Under paragraph (1) (a)</inline>.—</heading>
<content class="inline">Any claim under paragraph (1)(A) shall be filed within 6 months after the day on which the Secretary mails the notice of computational adjustment to the partner.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Under paragraph (i) (b)</inline>.—</heading>
<chapeau class="inline">Any claim under paragraph (1)(B) shall be filed within 2 years after whichever of the following days is appropriate:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the day on which the settlement is entered into,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the day on which the period during which an action may be brought under section 6226 with respect to the final partnership administrative adjustment expires, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">the day on which the decision of the court becomes final.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Suit if claim not allowed</inline>.—</heading>
<content class="inline">If any portion of a claim under paragraph (1) is not allowed, the partner may bring suit with respect to such portion within the period specified in subsection (a) of section 6532 (relating to periods of limitations on refund suits).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">No review of substantive issues</inline>.—</heading>
<content class="inline">For purposes of any claim or suit under this subsection, the treatment of partnership items on the partnership return, under the settlement, under the final partnership administrative adjustment, or under the decision of the court (whichever is appropriate) shall be conclusive.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Special Rules With Respect to Credits Or Refunds Attributable to Partnership Items</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as otherwise provided in this subsection, no credit or refund of an overpayment attributable to a partnership item (or an affected item) for a partnership taxable year shall be allowed or made to any partner after the expiration of the period of limitation prescribed in section 6229 with respect to such partner for assessment of any tax attributable to such item.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Administrative adjustment request</inline>.—</heading>
<content class="inline">If a request for an administrative adjustment under section 6227 with respect to a partnership item is timely filed, credit or refund of any overpayment attributable to such partnership item (or an affected item) may be allowed or made at any time before the expiration of the period prescribed in section 6228 for bringing suit with respect to such request.</content>
</paragraph>
<page identifier="/us/stat/96/662">96 STAT. 662</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Claim under subsection (c)</inline>.—</heading>
<content class="inline">If a timely claim is filed under subsection (c) for a credit or refund of an overpayment attributable to a partnership item (or affected item), credit or refund of such overpayment may be allowed or made at any time before the expiration of the period specified in section 6532 (relating to periods of limitations on suits) for bringing suit with respect to such claim.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Timely suit</inline>.—</heading>
<content class="inline">Paragraph (1) shall not apply to any credit or refund of any overpayment attributable to a partnership item (or an item affected by such partnership item) if a partner brings a timely suit with respect to a timely administrative adjustment request under section 6228 or a timely claim under subsection (c) relating to such overpayment.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Overpayments refunded without requirement that partner file claim</inline>.—</heading>
<content class="inline">In the case of any overpayment by a partner which is attributable to a partnership item (or an affected item) and which may be refunded under this subchapter, to the extent practicable credit or refund of such overpayment shall be allowed or made without any requirement that the partner file a claim therefor.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Subchapter b of chapter 66 not applicable</inline>.—</heading>
<content class="inline">Subchapter B of chapter 66 (relating to limitations on credit or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6511">26 USC 6511</ref>.</p></sidenote> refund) shall not apply to any credit or refund of an overpayment attributable to a partnership item (or an affected item).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Tax Matters Partner Required to Furnish Names of Partners to Secretary</inline>.—</heading>
<content class="inline">If the Secretary mails to any partnership the notice specified in paragraph (1) of section 6223(a) with respect to any partnership taxable year, the tax matters partner shall furnish to the Secretary the name, address, profits interest, and taxpayer identification number of each person who was a partner in such partnership at any time during such taxable year. If the tax matters partner later discovers that the information furnished to the Secretary was incorrect or incomplete, the tax matters partner shall furnish such revised or additional information as may be necessary.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Failure of Tax Matters Partner, Etc., to Fulfill Responsibility Does Not Affect Applicability of Proceeding</inline>.—</heading>
<content class="inline">The failure of the tax matters partner, a pass-thru partner, the representative of a notice group, or any other representative of a partner to provide any notice or perform any act required under this subchapter or under regulations prescribed under this subchapter on behalf of such partner does not affect the applicability of any proceeding or adjustment under this subchapter to such partner.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Date Decision of Court Becomes Final</inline>.—</heading>
<content class="inline">For purposes of section 6229(d)(1) and section 6230(c)(2)(B), the principles of section 7481(a) shall be applied in determining the date on which a decision of a district court or the Claims Court becomes final.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Examination Authority Not Limited</inline>.—</heading>
<content class="inline">Nothing in this subchapter shall be construed as limiting the authority granted to the Secretary under section 7602.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 622.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">Time and Manner of Filing Statements, Making Elections, Etc</inline>.—</heading>
<chapeau class="inline">Except as otherwise provided in this subchapter, each—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">statement,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">election,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">request, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">furnishing of information.</content>
</paragraph>
<page identifier="/us/stat/96/663">96 STAT. 663</page>
<continuation class="inline">shall be filed or made at such time, in such manner, and at such place as may be prescribed in regulations.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<heading class="inline"><inline class="smallCaps">Partnerships Having Principal Place of Business Outside the United States</inline>.—</heading>
<content class="inline">For purposes of sections 6226 and 6228, a principal place of business located outside the United States shall be treated as located in the District of Columbia.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="k">“(k) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subchapter. Any reference in this subchapter to regulations is a reference to regulations prescribed by the Secretary.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="l">“(l) </num>
<heading class="inline"><inline class="smallCaps">Court Rules</inline>.—</heading>
<content class="inline">Any action brought under any provision of this subchapter shall be conducted in accordance with such rules of practice and procedure as may be prescribed by the Court in which the action is brought.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6231">“SEC. 6231. </num>
<heading class="inline">DEFINITIONS AND SPECIAL RULES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6231">26 USC 6231</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Definitions</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">PARTNERSHIP.—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">Except as provided in subparagraph (B), the term ‘partnership’ means any partnership required to file a return under section 6031(a).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<heading class="inline"><inline class="smallCaps">Exception for small partnerships</inline>.—</heading>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">The term ‘partnership’ shall not include any partnership if—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">such partnership has 10 or fewer partners each of whom is a natural person (other than a nonresident alien) or an estate, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">each partner’s share of each partnership item is the same as his share of every other item.</content>
</subclause>
<continuation class="inline">For purposes of the preceding sentence, a husband and wife (and their estates) shall be treated as 1 partner.</continuation>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<heading class="inline"><inline class="smallCaps">Election to have subchapter apply</inline>.—</heading>
<content class="inline">A partnership (within the meaning of subparagraph (A)) may for any taxable year elect to have clause (i) not apply. Such election shall apply for such taxable year and all subsequent taxable years unless revoked with the consent of the Secretary.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Partner</inline>.—</heading>
<chapeau class="inline">The term ‘partner’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a partner in the partnership, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any other person whose income tax liability under subtitle A is determined in whole or in part by taking into account directly or indirectly partnership items of the partnership.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Partnership item</inline>.—</heading>
<content class="inline">The term ‘partnership item’ means, with respect to a partnership, any item required to be taken into account for the partnership’s taxable year under any provision of subtitle A to the extent regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the partnership level than at the partner level.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<heading class="inline"><inline class="smallCaps">Nonpartnership item</inline>.—</heading>
<content class="inline">The term ‘nonpartnership item’ means an item which is (or is treated as) not a partnership item.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<heading class="inline"><inline class="smallCaps">Affected item</inline>.—</heading>
<content class="inline">The term ‘affected item’ means any item to the extent such item is affected by a partnership item.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<heading class="inline"><inline class="smallCaps">Computational adjustment</inline>.—</heading>
<content class="inline">The term ‘computational adjustment’ means the change in the tax liability of a partner which properly reflects the treatment under this subchapter of<page identifier="/us/stat/96/664">96 STAT. 664</page> a partnership item. All adjustments required to apply the results of a proceeding with respect to a partnership under this subchapter to an indirect partner shall be treated as computational adjustments.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<heading class="inline"><inline class="smallCaps">Tax matters partner</inline>.—</heading>
<chapeau class="inline">The tax matters partner of any partnership is—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the general partner designated as the tax matters partner as provided in regulations, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">if there is no general partner who has been so designated, the general partner having the largest profits interest in the partnership at the close of the taxable year involved (or, where there is more than 1 such partner, the 1 of such partners whose name would appear first in an alphabetical listing).</content>
</subparagraph>
<continuation class="inline">If there is no general partner designated under subparagraph (A) and the Secretary determines that it is impracticable to apply subparagraph (B), the partner selected by the Secretary shall be treated as the tax matters partner.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<heading class="inline"><inline class="smallCaps">Notice partner</inline>.—</heading>
<content class="inline">The term ‘notice partner’ means a partner who, at the time in question, would be entitled to notice under subsection (a) of section 6223 (determined without regard to subsections (b)(2) and (e)(1)(B) thereof).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<heading class="inline"><inline class="smallCaps">Pass-thru partner</inline>.—</heading>
<content class="inline">The term ‘pass-thru partner’ means a partnership, estate, trust, electing small business corporation, nominee, or other similar person through whom other persons hold an interest in the partnership with respect to which proceedings under this subchapter are conducted.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<heading class="inline"><inline class="smallCaps">Indirect partner</inline>.—</heading>
<content class="inline">The term ‘indirect partner’ means a person holding an interest in a partnership through 1 or more pass-thru partners.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">“(11) </num>
<heading class="inline"><inline class="smallCaps">5-percent group</inline>.—</heading>
<content class="inline">A 5-percent group is a group of partners who for the partnership taxable year involved had profits interests which aggregated 5 percent or more.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">“(12) </num>
<heading class="inline"><inline class="smallCaps">Husband and wife</inline>.—</heading>
<content class="inline">Except to the extent otherwise provided in regulations, a husband and wife who have a joint interest in a partnership shall be treated as 1 person.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Items Cease to Be Partnership Items in Certain Cases</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of this subchapter, the partnership items of a partner for a partnership taxable year shall become nonpartnership items as of the date—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary mails to such partner a notice that such items shall be treated as nonpartnership items,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the partner files suit under section 6228(b) after the Secretary fails to allow an administrative adjustment request with respect to any of such items,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the Secretary enters into a settlement agreement with the partner with respect to such items, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">such change occurs under subsection (e) of section 6223 (relating to effect of Secretary’s failure to provide notice) or under subsection (c) of this section.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Circumstances in which notice is permitted</inline>.—</heading>
<chapeau class="inline">The Secretary may mail the notice referred to in subparagraph (A) of paragraph (1) to a partner with respect to partnership items for a partnership taxable year only if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">such partner—</chapeau>
<page identifier="/us/stat/96/665">96 STAT. 665</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">has complied with subparagraph (B) of section 6222(b)(1) (relating to notification of inconsistent treatment) with respect to one or more of such items, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">has not, as of the date on which the Secretary mails the notice, filed a request for administrative adjustments which would make the partner’s treatment of the item or items with respect to which the partner complied with subparagraph (B) of section 6222(b)(1) consistent with the treatment of such item or items on the partnership return, or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">such partner has filed a request under section 6227(b) for administrative adjustment of one or more of such items, and</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the adjustments requested would not make such partner’s treatment of such items consistent with the treatment of such items on the partnership return.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Notice must be mailed before beginning of partnership proceeding</inline>.—</heading>
<content class="inline">Any notice to a partner under subparagraph (A) of paragraph (1) with respect to partnership items for a partnership taxable year shall be mailed before the day on which the Secretary mails to the tax matters partner a notice of the beginning of an administrative proceeding at the partnership level with respect to such items.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Regulations With Respect to Certain Special Enforcement Areas</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Applicability of subsection</inline>.—</heading>
<chapeau class="inline">This subsection applies in the case of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">assessments under section 6851 (relating to termination assessments of income tax) or section 6861 (relating to jeopardy assessments of income, estate, gift, and certain excise taxes),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">criminal investigations,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">indirect methods of proof of income,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">foreign partnerships, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">other areas that the Secretary determines by regulation to present special enforcement considerations.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Items may be treated as nonpartnership items</inline>.—</heading>
<content class="inline">To the extent that the Secretary determines and provides by regulations that to treat items as partnership items will interfere with the effective and efficient enforcement of this title in any case described in paragraph (1), such items shall be treated as nonpartnership items for purposes of this subchapter.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Special rules</inline>.—</heading>
<content class="inline">The Secretary may prescribe by regulation such special rules as the Secretary determines to be necessary to achieve the purposes of this subchapter in any case described in paragraph (1).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Time for Determining Partner’s Profits Interest in Partnership</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<chapeau class="inline">For purposes of section 6223(b) (relating to special rules for partnerships with more than 100 partners) and paragraph (11) of subsection (a) (relating to 5-percent group), the interest of a partner in the profits of a partnership for a partnership taxable year shall be determined—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of a partner whose entire interest in the partnership is liquidated, sold, or exchanged during such partnership taxable year, as of the moment immediately before such liquidation, sale, or exchange, or</content>
</subparagraph>
<page identifier="/us/stat/96/666">96 STAT. 666</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of any other partner, as of the close of the partnership taxable year.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Indirect partners</inline>.—</heading>
<content class="inline">The Secretary shall prescribe regulations <sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> consistent with the principles of paragraph (1) to be applied in the case of indirect partners.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<heading class="inline"><inline class="smallCaps">Effect of Judicial Decisions in Certain Proceedings</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">Determinations at partner level</inline>.—</heading>
<chapeau class="inline">No judicial determination with respect to the income tax liability of any partner not conducted under this subchapter shall be a bar to any adjustment in such partner’s income tax liability resulting from—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">a proceeding with respect to partnership items under this subchapter, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">a proceeding with respect to items which become nonpartnership items—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">by reason of 1 or more of the events described in subsection (b), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">after the appropriate time for including such items in any other proceeding with respect to nonpartnership items.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Proceedings under section 6228 (a)</inline>.—</heading>
<content class="inline">No judicial determination in any proceeding under subsection (a) of section 6228 with respect to any partnership item shall be a bar to any adjustment in any other partnership item.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Losses and Credits of Foreign Partnerships</inline>.—</heading>
<content class="inline">Except to the extent otherwise provided in regulations, in the case of any partnership the tax matters partner of which resides outside the United States or the books of which are maintained outside the United States, no loss or credit shall be allowable to any partner unless section 6031 is complied with for the partnership’s taxable year in which such deduction or credit arose at such time as the Secretary prescribes by regulations.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="6232">“SEC. 6232. </num>
<heading class="inline">EXTENSION OF SUBCHAPTER TO WINDFALL PROFIT TAX.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6232">26 USC 6232</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Inclusion as Partnership Item</inline>.—</heading>
<content class="inline">For purposes of applying this subchapter to the tax imposed by chapter 45 (relating to the windfall profit tax), the term ‘partnership item’ means any item relating to the determination of the tax imposed by chapter 45 to the extent regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the partnership level than at the partner level.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Separate Application</inline>.—</heading>
<chapeau class="inline">This subchapter shall be applied separately with respect to—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">partnership items described in subsection (a), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">partnership items described in section 6231(a)(3).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Partnership Authorized to Act for Partners</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<heading class="inline"><inline class="smallCaps">In general</inline>.—</heading>
<content class="inline">For purposes of chapter 45 and so much of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s4986">26 USC 4986 <i>et seq.</i></ref></p></sidenote> is subtitle as relates to chapter 45, to the extent and in the manner provided in regulations, a partnership shall be treated as authorized to act for each partner with respect to the determination, assessment, or collection of the tax imposed by chapter 45.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<heading class="inline"><inline class="smallCaps">Partners entitled to 5 percent or more of income may elect out of subsection</inline>.—</heading>
<content class="inline">Paragraph (1) shall not apply to any partnership if partners entitled to 5 percent or more of the income of the partnership elect (at the time and in the manner<page identifier="/us/stat/96/667">96 STAT. 667</page> provided in regulations) not to have paragraph (1) apply to the partnership.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<heading class="inline"><inline class="smallCaps">Partner’s rights preserved</inline>.—</heading>
<content class="inline">Nothing in paragraph (1) shall be construed to take away from any person any right granted to such person by the foregoing sections of this subchapter.”</content>
</paragraph>
</subsection>
</section>
</subchapter>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendment</inline>.—</heading>
<content class="inline">The table of subchapters for chapter 63 is amended by adding at the end thereof the following:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="subchapter"><designator>“<inline class="smallCaps">Subchapter C</inline>.</designator> <label>Tax treatment of partnership items.”</label></referenceItem>
</toc>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Technical and Conforming Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 702 (relating to income and credits of partner) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s702">26 USC 702</ref>.</p></sidenote> amended by inserting at the end thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize8">
<content class="inline"><b>“For rules relating to procedures for determining the tax treatment of partnership items see subchapter C of chapter 63 (section 6221 and following).”</b></content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (h) of section 6213 (relating to certain cross <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6213">26 USC 6213</ref>.</p></sidenote> references with respect to restrictions on assessment) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize8">
<num value="4"><b>“(4) </b></num>
<content class="inline"><b>For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a).”</b></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 6216 (relating to certain cross references with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6216">26 USC 6216</ref>.</p></sidenote> respect to assessments) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize8">
<num value="4"><b>“(4) </b></num>
<content class="inline"><b>For procedures relating to partnership items, see subchapter C.”</b></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 6422 (relating to certain cross references with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6422">26 USC 6422</ref>.</p></sidenote> respect to credits and refunds) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize8">
<num value="15"><b>“(15)</b> </num>
<content class="inline"><b>For special rules in the case of a credit or refund attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”</b></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Subsection (o) of section 6501 (relating to limitations on <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6501">26 USC 6501</ref>.</p></sidenote> assessment and collection) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="o">“(o) </num>
<heading class="inline"><inline class="smallCaps">Special Rules for Partnership Items</inline>.—</heading>
<content class="inline">For extension of period in the case of partnership items (as defined in section 6231(a)(3)), see section 6229.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 6504 (relating to certain cross references with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6504">26 USC 6504</ref>.</p></sidenote> respect to limitations on assessments) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize8">
<num value="12"><b>“(12)</b> </num>
<content class="inline"><b>Assessments of tax attributable to partnership items, see section 6229.”</b></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Subsection (g) of section 6511 (relating to limitations on <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6511">26 USC 6511</ref>.</p></sidenote> credit or refund) is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Claims With Respect to Partnership Items</inline>.—</heading>
<content class="inline">In the case of any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsections <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 663, 655.</p></sidenote><page identifier="/us/stat/96/668">96 STAT. 668</page> (c) and (d) of section 6230 shall apply in lieu of the provisions of this<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 660.</p></sidenote> subchapter.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Subsection (a) of section 6512 (relating to limitations in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6512">26 USC 6512</ref>.</p></sidenote> case of petition to Tax Court) is amended by striking out the period at the end of paragraph (3) and inserting in lieu thereof “<quotedText>, and</quotedText>”, and by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63.”</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">Paragraph (2) of section 6512(b) (relating to limit on amount of credit or refund) is amended by striking out “<quotedText>(c), (d), or (g)</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>(c), or (d)</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">Section 6515 (relating to certain cross references with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6515">26 USC 6515</ref>.</p></sidenote> respect to limitations on credit or refund) is amended by inserting at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize8">
<num value="7"><b>“(7)</b> </num>
<content class="inline"><b>Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230.”</b></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">Section 7422 (relating to civil actions for refund) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7422">26 USC 7422</ref>.</p></sidenote> amended by redesignating subsection (h) thereof as subsection (i) and by inserting after subsection (g) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<heading class="inline"><inline class="smallCaps">Special Rule for Actions With Respect to Partnership Items</inline>.—</heading>
<content class="inline">No action may be brought for a refund attributable to partnership items (as defined in section 6131(a)(3)) except as provided<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 663.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 656.</p></sidenote> in section 6228(b) or section 6230(c).”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">Section 7451 (relating to fee for filing petition) is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7451">26 USC 7451</ref>.</p></sidenote> by adding “<quotedText>or for judicial review under section 6226 or section 6228(a)</quotedText>” at the end thereof.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">Subsection (c) of section 7456 (relating to Tax Court<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7456">26 USC 7456</ref>.</p></sidenote> Commissioners) is amended by inserting “<quotedText>6226, 6228(a),</quotedText>” before “7428”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="14">(14) </num>
<content class="inline">Subsection (c) of section 7459 (relating to date of decision)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7459">26 USC 7459</ref>.</p></sidenote> is amended by inserting “<quotedText>or in the case of an action brought under section 6226 or section 6228(a)</quotedText>” after “or under section 7428”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="15">(15) </num>
<chapeau class="inline">Paragraph (1) of section 7482(b) (relating to venue for<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7482">26 USC 7482</ref>.</p></sidenote> review of Tax Court decisions) is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>or</quotedText>” at the end of subparagraph (D),</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out the period at the end of subparagraph (E) and inserting in lieu thereof “<quotedText>, or</quotedText>”,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by adding after subparagraph (E) the following new subparagraph:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">in the case of a petition under section 6226 or 6228(a), the principal place of business of the partnership,”, and</content>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by inserting “<quotedText>, or the petition under section 6226 or 6228(a),</quotedText>” after “or 7477”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="16">(16) </num>
<content class="inline">Section 7485 (relating to bond to stay assessment and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s7485">26 USC 7485</ref>.</p></sidenote> collection) is amended by redesignating subsection (b) as subsection (c) and inserting after subsection (a) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Bond in Case of Appeal of Decision Under Section 6226 or Section 6228(A)</inline>.—</heading>
<content class="inline">The condition of subsection (a) shall be satisfied if a partner duly files notice of appeal from a decision under section 6226 or 6228(a) and on or before the time the notice of appeal is filed with the Tax Court, a bond in an amount fixed by the Tax Court is<page identifier="/us/stat/96/669">96 STAT. 669</page> filed, and with surety approved by the Tax Court, conditioned upon the payment of deficiencies attributable to the partnership items to which that decision relates as finally determined, together with any interest, additional amounts, or additions to the tax provided by law. Unless otherwise stipulated by the parties, the amount fixed by the Tax Court shall be based upon its estimate of the aggregate of such deficiencies.”</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="17">(17) </num>
<content class="inline">Subsection (e) of section 1346 of title 28, United States Code (relating to jurisdiction of district courts with the United States as defendant) is amended by striking out “<quotedText>section 7426 or section</quotedText>” and inserting in lieu thereof “<quotedText>section 6226, 6228(a), 7426, or</quotedText>”.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="18">(18)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Chapter 91 of title 28, United States Code (relating to Claims Court), is amended by adding at the end thereof the following new section:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="1508">“§ 1508. </num>
<heading class="inline">Jurisdiction for certain partnership proceedings</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t28/s1508">28 USC 1508</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">“The Claims Court shall have jurisdiction to hear and to render judgment upon any petition under section 6226 or 6228(a) of the Internal Revenue Code of 1954.” <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 653, 656.</p></sidenote></content>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The section analysis of chapter 91 of title 28, United States Code (relating to Claims Court) is amended by adding at the end thereof the following new item:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem><designator>“1508. </designator><label>Jurisdiction for certain partnership proceedings.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="403">SEC. 403. </num>
<heading class="inline">REQUIREMENT THAT STATEMENT BE FURNISHED TO PARTNER.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Section 6031 (relating to return of partnership <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6031">26 USC 6031</ref>.</p></sidenote> income) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Copies to Partners</inline>.—</heading>
<content class="inline">Each partnership required to file a return under subsection (a) for any partnership taxable year shall (on or before the day on which the return for such taxable year was filed) furnish to each person who is a partner at any time during such taxable year a copy of such information shown on such return as may be required by regulations.”</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Conforming Amendment</inline>.—</heading>
<content class="inline">Section 6031 is amended by striking out “<quotedText>Every partnership</quotedText>” and inserting in lieu thereof the following:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">General Rule</inline>.—</heading>
<content class="inline">Every partnership”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="404">SEC. 404. </num>
<heading class="inline">RETURNS REQUIRED FROM ALL PARTNERSHIPS WITH UNITED STATES PARTNERS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6031">26 USC 6031 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">Except as hereafter provided in regulations prescribed by the Secretary of the Treasury or his delegate, nothing in section 6031 of the Internal Revenue Code of 1954 shall be treated as excluding any partnership from the filing requirements of such section for any taxable year if the income tax liability under subtitle A of such Code <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s1">26 USC 1</ref>.</p></sidenote> of any United States person is determined in whole or in part by taking into account (directly or indirectly) partnership items of such partnership for such taxable year.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="405">SEC. 405. </num>
<heading class="inline">RETURN REQUIREMENT FOR UNITED STATES PERSONS HAVING INTEREST IN FOREIGN PARTNERSHIPS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<content class="inline">Subpart B of part III of subchapter A of chapter 61 (relating to information concerning transactions with other persons) is amended by inserting after section 6046 the following new section:
<page identifier="/us/stat/96/670">96 STAT. 670</page>
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6046A">“SEC. 6046A. </num>
<heading class="inline">RETURNS AS TO INTERESTS IN FOREIGN PARTNERSHIPS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6046A">26 USC 6046A</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Return</inline>.—</heading>
<chapeau class="inline">Any United States person, except to the extent otherwise provided by regulations—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">who acquires any interest in a foreign partnership,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">who disposes of any portion of his interest in a foreign partnership, or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">whose proportional interest in a foreign partnership changes substantially,</content>
</paragraph>
<continuation class="inline">shall file a return.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<heading class="inline"><inline class="smallCaps">Form and Contents of Return</inline>.—</heading>
<content class="inline">Any return required by subsection (a) shall be in such form and set forth such information as the Secretary shall by regulations prescribe.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<heading class="inline"><inline class="smallCaps">Time for Filing Return</inline>.—</heading>
<content class="inline">Any return required by subsection (a) shall be filed on or before the 90th day (or on or before such later day as the Secretary may by regulations prescribe) after the day on which the United States person becomes liable to file such return.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<heading class="inline"><inline class="smallCaps">Cross Reference</inline>.—</heading>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize8">
<content class="inline"><b>“For provisions relating to penalties for violations of this section, see sections 6679 and 7203.”</b></content>
</subparagraph>
</paragraph>
</quotedContent>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="indent0 firstIndent1 fontsize10">
<p class="inline"><inline class="smallCaps">Penalty</inline>.—</p>
<p class="indent0 firstIndent1 fontsize10">Subsection (a) of section 6679 (relating to failure to file returns as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6679">26 USC 6679</ref>.</p></sidenote> to organization or reorganization of foreign corporations and acquisitions of their stock) is amended by striking out “<quotedText>section 6046</quotedText>” and inserting in lieu thereof “<quotedText>section 6046 or 6046A</quotedText>”.</p>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Clerical Amendments</inline>.—</heading>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6046 the following new item:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6046A.</designator> <label>Returns as to interests in foreign partnerships.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The section heading of section 6679 is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="6679">“SEC. 6679. </num>
<heading class="inline">FAILURE TO FILE RETURNS WITH RESPECT TO FOREIGN CORPORATIONS OR FOREIGN PARTNERSHIPS.”</heading>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The table of sections for subchapter B of chapter 68 is amended by striking out the item relating to section 6679 and inserting in lieu thereof the following:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<toc>
<referenceItem role="section"><designator>“Sec. 6679.</designator> <label>Failure to file returns with respect to foreign corporations or foreign partnerships.”</label></referenceItem>
</toc>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="406">SEC. 406. </num>
<heading class="inline">SPECIAL RULE FOR CERTAIN INTERNATIONAL SATELLITE PARTNERSHIPS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6231">26 USC 6231 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">Subchapter C of chapter 63 of the Internal Revenue Code of 1954 (relating to tax treatment of partnership items), section 6031 of such Code (relating to returns of partnership income), and section 6046A of such Code (relating to returns as to interest in foreign partnerships) shall not apply to the International Telecommunications Satellite Organization, the International Maritime Satellite Organization, and any organization which is a successor of either of such organizations.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="407">SEC. 407. </num>
<heading class="inline">EFFECTIVE DATES.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6221">26 USC 6221 note</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2), the amendments made by sections 402, 403, and 404 shall apply to partnership taxable years beginning after the date of the enactment of this Act.</content>
</paragraph>
<page identifier="/us/stat/96/671">96 STAT. 671</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 6232 of the Internal Revenue Code of 1954 shall apply to periods after December 31, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The amendments made by sections 402, 403, and 404 shall apply to any partnership taxable year (or in the case of section 6232 of such Code, to any period) ending after the date of the enactment of this Act if the partnership , each partner , and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendments made by section 405 shall apply with respect <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s6046A">26 USC 6046A note</ref>.</p></sidenote> to acquisitions or dispositions of, or substantial changes in, interests in foreign partnerships occurring after the date of the enactment of this Act.</content>
</subsection>
</section>
</title>
<title>
<num value="V">TITLE V—</num>
<heading class="inline">AIRPORT AND AIRWAY IMPROVEMENT</heading>
<sidenote><p class="firstIndent0 fontsize8">Airport and Airway Improvement Act of 1982.</p></sidenote>
<section class="firstIndent0 fontsize10">
<num value="501">SECTION 501. </num>
<heading class="inline">SHORT TITLE.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2201">49 USC 2201 note</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">This title may be cited as the “Airport and Airway Improvement Act of 1982”.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="502">SEC. 502. </num>
<heading class="inline">DECLARATION OF POLICY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2201">49 USC 2201</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">The Congress hereby finds and declares that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the safe operation of the airport and airway system will continue to be the highest aviation priority;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the continuation of airport and airway improvement programs and more effective management and utilization of the Nation’s airport and airway system are required to meet the current and projected growth of aviation and the requirements of interstate commerce, the Postal Service, and the national defense;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">this title should be administered in a manner to provide adequate navigation aids and airport facilities, including reliever airports and reliever heliports, for points where scheduled commercial air service is provided;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">this title should be administered in a manner consistent with a comprehensive airspace system plan to maximize the use of safety facilities, with highest priority for commercial service airports , including but not limited to, the goal of installing, operating, and maintaining, to the extent possible under available funds and given other safety needs, a precision approach system and a full approach light system for each primary runway, grooving, or friction treatment of all primary and secondary runways, a nonprecision instrument approach for all secondary runways, runway end identifier lights on all runways that do not have an approach light system, electronic or visual vertical guidance on all runways, runway edge lighting and marking, and radar approach coverage for all airport terminal areas;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">all airport and airway programs should be administered in a manner consistent with the provisions of sections 102 and 103 of the Federal Aviation Act of 1958, with due regard for the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1302/1303">49 USC 1302, 1303</ref>.</p></sidenote> goals expressed therein of fostering competition, preventing unfair methods of competition in air transportation, maintaining essential air transportation, and preventing unjust and discriminatory practices;</content>
</paragraph>
<page identifier="/us/stat/96/672">96 STAT. 672</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">reliever airports make an important contribution to the efficient operation of the airport and airway system, and special emphasis should be given to their development;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">aviation facilities should be constructed and operated with due regard to minimizing current and projected noise impacts on nearby communities;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">the Federal administrative requirements placed upon airport sponsors can be reduced and simplified through the use of a single project application to cover all airport improvement projects contained in the airport’s annual expenditure program; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">it is in the national interest to develop in metropolitan areas an integrated system of airports designed to provide expeditious access and maximum safety.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Transportation Planning</inline>.—</heading>
<content class="inline">It is declared to be in the national interest to encourage and promote the development of transportation systems embracing various modes of transportation in a manner that will serve the States and local communities efficiently and effectively. To accomplish this objective, the Secretary shall cooperate with State and local officials in the development of airport plans and programs which are formulated on the basis of overall transportation needs and coordinated with other transportation planning with due consideration to comprehensive long-range land-use and access plans and overall social, economic, environmental, system performance, and energy conservation goals and objectives. The process shall be continuing, cooperative, and comprehensive to the degree appropriate based on the complexity of the transportation problems.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="503">SEC. 503. </num>
<heading class="inline">DEFINITIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2202">49 USC 2202</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">In General</inline>.—</heading>
<chapeau class="inline">As used in this title—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">“Airport” means any area of land or water which is used, or intended for use, for the landing and takeoff of aircraft, and any appurtenant areas which are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, together with all airport buildings and facilities located thereon.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">“Airport development” means any of the following activities, if undertaken by the sponsor, owner or operator of a public-use airport:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">any work involved in constructing, reconstructing, repairing, or improving a public-use airport or portion thereof, including—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the removal, lowering, relocation, and marking and lighting of airport hazards; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">the preparation of plans and specifications, including field investigations incidental thereto;</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">any acquisition or installation at or by a public-use airport of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">navigation and other aids (including, but not limited to, precision approach systems) used by aircraft for landing at or taking off from such airport, including any necessary site preparation thereby required;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">safety or security equipment required by the Secretary by rule or regulation for the safety or security of persons and property at such airport, or specifically approved by the Secretary as contributing significantly to the safety or security of persons and property at such airport;</content>
</clause>
<page identifier="/us/stat/96/673">96 STAT. 673</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">snow removal equipment;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">aviation-related weather reporting equipment; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">(v) </num>
<content class="inline">equipment to measure runway surface friction; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">any acquisition of land or of any interest therein, or of any easement through or other interest in airspace, including land for future airport development, which is necessary to permit any airport development described in subparagraph (A) or (B) of this paragraph or to remove, mitigate, prevent, or limit the establishment of airport hazards.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">“Airport hazard” means any structure or object of natural growth located on or in the vicinity of a public-use airport, or any use of land near such an airport, which obstructs the airspace required for the flight of aircraft in landing or taking off at such airport or is otherwise hazardous to such landing or taking off of aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">“Airport planning” means planning as defined by such regulations as the Secretary shall prescribe, and includes integrated airport system planning.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">“Commercial service airport” means a public airport which is determined by the Secretary to enplane annually 2,500 or more passengers and receive scheduled passenger service of aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">“Government aircraft” means aircraft owned and operated by the United States.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">“Integrated airport system planning” means the initial as well as continuing development for planning purposes of information and guidance to determine the extent, type, nature, location, and timing of airport development needed in a specific area to establish a viable, balanced, and integrated system of public-use airports. It includes identification of system needs, development of estimates of systemwide development costs, and the conduct of such studies, surveys, and other planning actions, including those related to airport access, as may be necessary to determine the short-, intermediate-, and long-range aeronautical demands required to be met by a particular system of airports. It also includes the establishment by a State of standards, other than standards for safety of approaches, for airport development at public-use airports which are not primary airports.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">“Landing area” means that area used or intended to be used for the landing, takeoff, or surface maneuvering of aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">“Passengers enplaned” means domestic, territorial, and international revenue passenger enplanements in the States in scheduled and nonscheduled service of aircraft in intrastate, interstate, and foreign commerce as shall be determined by the Secretary pursuant to such regulations as the Secretary may prescribe.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">“Planning agency” means any planning agency designated by the Secretary which is authorized by the laws of the State or States or political subdivisions concerned to engage in areawide planning for the areas in which assistance under this title is to be used.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">“Primary airport” means a commercial service airport which is determined by the Secretary to have .01 percent or<page identifier="/us/stat/96/674">96 STAT. 674</page> more of the total number of passengers enplaned annually at all commercial service airports.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">“Project” means a project (or separate projects submitted together) for the accomplishment of airport development or airport planning, including the combined submission of all projects which are to be undertaken at an airport in a fiscal year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">“Project costs” means any costs involved in accomplishing a project.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="14">(14) </num>
<content class="inline">“Project grant” means a grant of funds by the Secretary to a sponsor for the accomplishment of one or more projects,</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="15">(15) </num>
<content class="inline">“Public agency” means a State or any agency of a State, a municipality or other political subdivision of a State, a tax-supported organization, or an Indian tribe or pueblo.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="16">(16) </num>
<content class="inline">“Public airport” means any airport which is used or to be used for public purposes, under the control of a public agency, the landing area of which is publicly owned.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="17">(17) </num>
<chapeau class="inline">“Public-use airport” means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">any public airport,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">any privately owned reliever airport, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">any privately owned airport which is determined by the Secretary to enplane annually 2,500 or more passengers and receive scheduled passenger service of aircraft,</content>
</subparagraph>
<continuation class="inline">which is used or to be used for public purposes.</continuation>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="18">(18) </num>
<content class="inline">“Reliever airport” means an airport designated by the Secretary as having the function of relieving congestion at a commercial service airport and providing more general aviation access to the overall community.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="19">(19) </num>
<content class="inline">“Reliever heliport” means a heliport designated by the Secretary as having the function of relieving congestion at a commercial service airport, by means of diverting potential fixed-wing enplaned passengers to helicopter carriers.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="20">(20) </num>
<content class="inline">“Secretary” means the Secretary of Transportation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="21">(21) </num>
<content class="inline">“Sponsor” means (A) any public agency which, either individually or jointly with one or more other public agencies, submits to the Secretary, in accordance with this title, an application for financial assistance, and (B) any private owner of a public-use airport who submits to the Secretary, in accordance with this title, an application for financial assistance for such airport.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="22">(22) </num>
<content class="inline">“State” means a State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, American Samoa, the Government of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and Guam.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="23">(23) </num>
<content class="inline">“Trust Fund” means the Airport and Airway Trust Fund established by section 9502 of the Internal Revenue Code of 1954.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 565.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="24">(24) </num>
<content class="inline">“United States share” means that portion of the project costs of projects for airport development or airport planning approved pursuant to section 509 of this title which is to be paid from funds made available for the purposes of this title.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Amounts Made Available</inline>.—</heading>
<content class="inline">Whenever in this title reference is made to the amount made available for a fiscal year under section 505 of this title, such reference shall mean the amount made available for obligation under subsection (a) of section 505 for that fiscal year as reduced or limited by any Act of Congress enacted after the date of enactment of this title.</content>
</subsection>
</section>
<page identifier="/us/stat/96/675">96 STAT. 675</page>
<section class="firstIndent0 fontsize10">
<num value="504">SEC. 504. </num>
<heading class="inline">NATIONAL AIRPORT AND AIRWAY SYSTEM PLANS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2203">49 USC 2203</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Formulation of Airport Plan</inline>.—</heading>
<content class="inline">Not later than two years after the date of enactment of this title and every two years thereafter, the Secretary shall publish the status of the existing national airport system plan to provide for the development of public-use airports in the United States. The plan shall include the type and estimated cost of eligible airport development considered by the Secretary to be necessary to provide a safe, efficient, and integrated system of public-use airports to anticipate and meet the needs of civil aeronautics, to meet requirements in support of the national defense as determined by the Secretary of Defense, and to meet identified needs of the Postal Service. Airport development identified by this plan shall not be limited to the requirements of any classes or categories of public-use airports. In reviewing and revising the plan, the Secretary shall consider the needs of all segments of civil aviation, and take into consideration, among other things, the relationship of each airport to (1) the rest of the transportation system in the particular area, (2) the forecasted technological developments in aeronautics, and (3) developments forecasted in other modes of intercity transportation. After the date of enactment of this title, the revised national airport system plan shall be known as the national plan of integrated airport systems.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Formulation of Airway Plan</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The Administrator of the Federal Aviation Administration shall prepare (subject to the requirements of section 506(f) of this title) and submit to the Congress, not later than ninety days after the date of enactment of this title, a national airways system plan. The Administrator shall review, revise, and publish such plan before the beginning of each fiscal year thereafter. The plan shall set forth, for a ten-year period, the research, engineering, and development programs and the facilities and equipment considered by the Administrator necessary for a system of airways, air traffic services, and navigation aids which will meet the forecasted needs of civil aeronautics, meet requirements in support of the national defense as determined by the Secretary of Defense, and provide the highest degree of safety in air commerce. In addition, such plan shall set forth—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">for the first two years of the plan, detailed annual estimates of (i) the number, type, location, and cost of acquisition, operation, and maintenance of required facilities and services, (ii) the cost of research, engineering, and development required to improve safety, system capacity, and efficiency, and (iii) manpower levels required for all the activities described in this subparagraph;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">for the third, fourth, and fifth years of the plan, estimates of the total cost of each major program for such three-year period, and any additional major research programs, acquisition of systems and facilities, and changes in manpower levels that may be required to meet long-range objectives and that may have significant impact on future funding requirements; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">a ten-year investment plan which considers long-range objectives considered by the Administrator to be necessary to ensure that safety is given the highest priority in providing for a safe and efficient airway system and to meet the current and projected growth of aviation and the requirements of interstate commerce, the Postal Service, and the national defense.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/676">96 STAT. 676</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">On or before the first day of April of each year the Secretary<sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> shall report to the Congress on the operations of the national airways system during the last completed fiscal year. The report shall include a review of the operations of the Federal Aviation Administration, including, but not limited to, a detailed report on programs intended to improve the safety of flight operations and the capacity and efficiency of the national airways system, any significant problems encountered in these programs, a summary of funds committed in each major program area, and a report on amounts appropriated but not expended for such programs.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Consultation With Federal and Public Agencies and Aviation Community</inline>.—</heading>
<content class="inline">In reviewing and revising the national airport system plan, the Secretary shall consult, to the extent feasible and as appropriate, with other Federal and public agencies, and with the aviation community.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Consultation With Department of Defense</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Department of Defense shall make domestic military airports and airport facilities available for civil use to the maximum extent feasible. In advising the Secretary of national defense requirements pursuant to subsection (a) of this section, the Secretary of Defense shall indicate the extent to which domestic military airports and airport facilities will be available for civil use.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Not later than 180 days after the date of enactment of this title, the Comptroller General shall submit to the Congress an evaluation of the feasibility of making domestic military airports and airport facilities available for joint civil and military use to the maximum extent compatible with national defense requirements. With respect to those military airports determined to be most feasible for joint civil and military use, such evaluation shall include an estimate of the costs and the development requirements involved in making such airports available for joint civil and military use.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Not later than 1 year after the date of enactment of this title, the Secretary of Defense and the Secretary of Transportation shall submit to the Congress a plan for making domestic military airports and airport facilities available for joint civil and military use to the maximum extent compatible with national defense requirements. The plan shall recommend public-sector civil sponsors in the case of each joint use proposed in the plan.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="505">SEC. 505. </num>
<heading class="inline">AIRPORT IMPROVEMENT PROGRAM.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2204">49 USC 2204</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Airport Development and Airport Planning</inline>.—</heading>
<content class="inline">In order to<sidenote><p class="firstIndent0 fontsize8">Grants.</p></sidenote> maintain a safe and efficient nationwide system of public-use airports to meet the present and future needs of civil aeronautics, the Secretary is authorized to make grants from the Trust Fund for airport development and airport planning by project grants in accordance with the provisions of this title. The aggregate amounts which shall be available after September 30, 1981, to the Secretary for such grants and for grants for airport noise compatibility planning under section 103(b) of the Aviation Safety and Noise Abatement Act of 1979 and for carrying out noise compatibility programs<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1711/1713">49 USC 1711, 1713</ref>.</p></sidenote> or parts thereof under section 104(c) of such Act shall be $450,000,000 for fiscal year 1982; $1,050,000,000 for the fiscal years<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2104">49 USC 2104</ref>.</p></sidenote> ending before October 1, 1983; $1,843,500,000 for the fiscal years ending before October 1, 1984; $2,755,500,000 for the fiscal years ending before October 1, 1985; $3,772,500,000 for the fiscal years ending before October 1, 1986; and $4,789,700,000 for the fiscal years ending before October 1, 1987.</content>
</subsection>
<page identifier="/us/stat/96/677">96 STAT. 677</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Obligational Authority</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary is authorized to incur obligations to make grants from funds made available under subsection (a) of this section, and such authority shall exist with respect to funds available for the making of grants for any fiscal year or part thereof pursuant to subsection (a) immediately after such funds a reapportioned pursuant to section 507(a) of this title. No such obligation shall be incurred by the Secretary after September 30, 1987, except that nothing in this section shall preclude the obligation by grant agreement of apportioned funds which remain available pursuant to section 508(a) of this title after such date.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">No obligation shall be incurred by the Secretary for airport development at a privately owned public-use airport unless the Secretary receives appropriate assurances that such airport will continue to function as a public-use airport during the economic life (which in no case shall be less than ten years) of any facility at such airport that was developed with Federal financial assistance under this title.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Noise Abatement Projects to Be Considered as Airport Development for Fiscal Year 1982</inline>.—</heading>
<chapeau class="inline">For purposes of amounts apportioned for fiscal year 1982, airport development shall be considered to include any of the following activities, if under taken by the sponsor, owner, or operator of a public-use airport:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">any acquisition or installation of the following items for improving noise compatibility at a public-use airport:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">noise suppressing equipment, physical barriers, or landscaping, for the purpose of diminishing the effect of aircraft noise on any area adjacent to such airport; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">land, including land associated with future airport development, or any interest therein, or any easement through or other interest in airspace, necessary to insure that such land is used only for purposes which are compatible with the noise levels attributable to the operation of such airport; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">any project to carry out an approved airport noise compatibility program, or part thereof, approved by the Secretary pursuant to section 104(b) of the Aviation Safety and Noise Abatement Act of 1979. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2104">49 USC 2104</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="506">SEC. 506. </num>
<heading class="inline">AIRWAY IMPROVEMENT PROGRAM.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2205">49 USC 2205</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Airway Facilities and Equipment</inline>.—</heading>
<chapeau class="inline">For the purposes of <sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> acquiring, establishing, and improving air navigation facilities under section 307(b) of the Federal Aviation Act of 1958 (49 U.S.C. 1348(b)), there is authorized to be appropriated from the Trust Fund for fiscal years beginning after September 30, 1981, aggregate amounts not to exceed $261,000,000 for fiscal year 1982; $986,000,000 for the fiscal years ending before October 1, 1983; $2,379,000,000 for the fiscal years ending before October 1, 1984; $3,786,000,000 for the fiscal years ending before October 1, 1985; $5,163,000,000 for the fiscal years ending before October 1, 1986; and $6,327,000,000 for the fiscal years ending before October 1, 1987. Amounts appropriated under the authorizations in this subsection shall remain available until expended.</chapeau>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The costs of site preparation work associated with acquisition, establishment, or improvement of air navigation facilities by the Secretary pursuant to section 307(b) of the Federal Aviation Act of 1958 shall be charged to appropriated funds available to the Secretary <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1348">49 USC 1348</ref>.</p></sidenote> for that purpose pursuant to paragraph (1) of this subsection.<page identifier="/us/stat/96/678">96 STAT. 678</page> Nothing in this title shall preclude the Secretary from providing, in a grant agreement or other agreement with an airport owner or sponsor, for the performance of such site preparation work in connection with airport development, subject to payment or reimbursement for such site preparation work by the Secretary from such appropriated funds.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Research, Engineering and Development, and Demonstrations</inline>.—</heading>
<content class="inline">The Secretary is authorized to carry out under section 312 (49 U.S.C. 1353) of the Federal Aviation Act of 1958 such demonstration projects as the Secretary determines necessary in connection with research and development activities under section 312. For<sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> research, engineering and development, and demonstration projects and activities under section 312, there is authorized to be appropriated from the Trust Fund $72,000,000 for fiscal year 1982; $134,000,000 for fiscal year 1983 (of which not more than $16,800,000 is authorized to be appropriated for facilities, engineering and development); $286,000,000 for fiscal year 1984 (of which not more than $24,700,000 is authorized to be appropriated for facilities, engineering and development); $269,000,000 for fiscal year 1985 (of which not more than $23,100,000 is authorized to be appropriated for facilities, engineering and development); $215,000,000 for fiscal year 1986 (of which not more than $22,700,000 is authorized to be appropriated for facilities, engineering and development); and $193,000,000 for fiscal year 1987 (of which not more than $22,000,000 is authorized to be appropriated for facilities, engineering and development). Amounts appropriated under the authorizations in this subsection shall remain available until expended.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Other Expenses</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The balance of the moneys available in the Trust Fund may be appropriated for (A) costs of services provided under international agreements relating to the joint financing of air navigation services which are assessed against the United States Government, and (B) direct costs incurred by the Secretary to flight check, operate, and maintain air navigation facilities referred to in subsection (a) of this section in a safe and efficient manner.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The amount appropriated from the Trust Fund for the purposes of clauses (A) and (B) of paragraph (1) of this subsection for fiscal year 1982 may not exceed $800,000,000, and for any fiscal year beginning after September 30, 1982, and ending before October 1, 1987, may not exceed the amount made available for purposes of section 505 for that fiscal year multiplied by a factor equal to 2.44 in the case of fiscal year 1983; 1.57 in the case of fiscal year 1984; 1.39 in the case of fiscal year 1985; 1.28 in the case of fiscal year 1986; and 1.34 in the case of fiscal year 1987. The amount authorized to be appropriated from the Trust Fund under this paragraph for any fiscal year shall be reduced by an amount equal to two times the excess, if any, of (A) the portion of the amount authorized to be appropriated under subsection (a) of this section for such fiscal year which was not authorized to be appropriated for any previous fiscal year, over (B) the amount appropriated under such subsection for such fiscal year.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Weather Services</inline>.—</heading>
<content class="inline">The Secretary is authorized to reimburse the National Oceanic and Atmospheric Administration from the funds authorized in subsection (c) for fiscal years beginning after September 30, 1982, for the cost of providing the Federal Aviation Administration with weather reporting services. Expenditures for the purposes of carrying out this subsection shall be limited to $26,700,000 for fiscal year 1988; $28,569,000 for fiscal year 1984;<page identifier="/us/stat/96/679">96 STAT. 679</page> $30,569,000 for fiscal year 1985; $32,709,000 for fiscal year 1986; and $34,998,000 for fiscal year 1987.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Preservation of Funds and Priority For Airport and Airway Programs</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any other provision of law to the contrary, no amounts may be appropriated from the Trust Fund to carry out any program or activity under the Federal Aviation Act of 1958, except programs or activities referred to in <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1301">49 USC 1301 note</ref>.</p></sidenote> this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Amounts equal to the amounts authorized for each fiscal year by section 505 of this title and subsections (a), (b), and (d) and the third sentence of section (c) of this section shall remain available in the Trust Fund until appropriated for the purposes described in such subsections.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">No amounts in the Trust Fund may be appropriated for any fiscal year to carry out administrative expenses of the Department of Transportation or of any unit thereof except to the extent authorized by subsection (c) of this section.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">No provision of law, except for a statute enacted after the date of enactment of this title which expressly limits the application of this paragraph, shall impair the authority of the Secretary to obligate to an airport by grant agreement in any fiscal year the unobligated balance of amounts which were apportioned in prior fiscal years and which remain available for approved airport development projects pursuant to section 508(a) of this title, in addition to the amounts authorized for that fiscal year by section 505.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">No provision of law shall be construed as authorizing the Secretary to obligate or expend any amounts appropriated from the Trust Fund for the purposes described in subsection (c) in any fiscal year after September 30, 1987, unless the provision expressly amends the provisions of and the formulas in subsection (c) of this section.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<heading class="inline"><inline class="smallCaps">Transmittal of Budget Estimates</inline>.—</heading>
<content class="inline">Whenever the Administrator of the Federal Aviation Administration submits or transmits any budget estimate, budget request, supplemental budget estimate, or other budget information, legislative recommendation, or comment on legislation to the Secretary, the President of the United States, or to the Office of Management and Budget pertaining to funds authorized in subsection (a) or (b) of this section, it shall concurrently transmit a copy thereof to the Speaker of the House of Representatives, the Committees on Public Works and Transportation and Appropriations of the House of Representatives, the President of the Senate, and the Committees on Commerce, Science, and Transportation and Appropriations of the Senate.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="507">SEC. 507. </num>
<heading class="inline">APPORTIONMENT OF FUNDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2206">49 USC 2206</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Apportionment</inline>.—</heading>
<chapeau class="inline">On the first day of each fiscal year for which any amount is authorized to be obligated for the purposes of section 505 of this title, the amount made available for that year under such section and not previously apportioned shall be apportioned by the Secretary as follows:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Primary airports</inline>.—</heading>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<chapeau class="inline">To the sponsor of each primary airport, as follows:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">$6 for each of the first fifty thousand passengers enplaned at that airport;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">$4 for each of the next fifty thousand passengers enplaned at that airport;</content>
</clause>
<page identifier="/us/stat/96/680">96 STAT. 680</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">$2 for each of the next four hundred thousand passengers enplaned at that airport; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">$0.50 for each additional passenger enplaned at that airport.</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">In each of the fiscal years 1984 through 1987, the Secretary shall apportion an amount to the sponsor of each primary airport in addition to whatever amount is apportioned to such airport under the formula set forth in subparagraph (A). The additional apportionment shall be calculated by determining the amount such airport is to be apportioned under the formula in subparagraph (A) and then increasing that amount by 10 percent for fiscal year 1984, 20 percent for fiscal year 1985, 25 percent for fiscal year 1986, and 30 percent for fiscal year 1987.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">The Secretary shall not apportion less than $200,000 nor more than $12,500,000 under this paragraph to an airport sponsor for any primary airport for any fiscal year.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">In no event shall the total amount of all apportionments under this paragraph for any fiscal year exceed 50 percent of the amount authorized to be obligated for such fiscal year for the purposes of section 505 of this title. In any case in which an apportionment would be reduced by the preceding sentence, the Secretary shall for such fiscal year reduce the apportionment to each sponsor of a primary airport under this paragraph proportionately so that such 50 percent amount is achieved.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">If any Act of Congress has the effect of limiting or reducing the amount authorized or available to be obligated for any fiscal year for the purposes of section 505 of this title, the total amount of all apportionments under this paragraph for such fiscal year shall not exceed 50 percent of such limited or reduced amount. In any case in which an apportionment would be reduced by the preceding sentence, the Secretary shall for such fiscal year reduce the apportionment to each sponsor of a primary airport under this paragraph proportionately so that such 50 percent amount is achieved.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">Apportionments to states</inline>.—</heading>
<chapeau class="inline">To the States, there shall be apportioned for each of the fiscal years beginning after September 30, 1981, and ending before October 1, 1987, 12 percent of the amount made available under section 505 for such fiscal year, as follows:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<heading class="inline"><inline class="smallCaps">Insular areas</inline>.—</heading>
<content class="inline">For airports other than primary airports, one percent of such amounts to Guam, American Samoa, the Government of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and the Virgin Islands.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<heading class="inline"><inline class="smallCaps">States</inline>.—</heading>
<content class="inline">For airports other than primary airports and other than airports described in section 508(d)(3), one-half of the remaining 99 per centum to the States (other than those to which subparagraph (A) of this paragraph applies) in the proportion which the population of each such State bears to the total population of all such States and one-half of the remaining 99 per centum to the States (other than those to which subparagraph (A) of this paragraph applies) in the proportion which the area of each such State bears to the total area of all such States. As used in this<page identifier="/us/stat/96/681">96 STAT. 681</page> paragraph, the term “population” means the population according to the latest decennial census of the United States and the term “area” includes both land and water.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Discretionary fund</inline>.—</heading>
<content class="inline">Any amounts not apportioned under paragraphs (1), (2), and (4) of this subsection shall constitute a discretionary fund to be distributed at the discretion of the Secretary (subject to the limitations set forth in section 508(d) of this title) for such grants for any of the purposes for which funds are made available under section 505 as the Secretary considers most appropriate for carrying out the purposes of this title.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Notwithstanding any other provision of this subsection, for any fiscal year for which funds are made available under section 505 of this title the Secretary may apportion funds for airports in the State of Alaska in the same manner in which funds were apportioned in fiscal year 1980 under section 15(a) of the Airport and Airway Development Act of 1970. In no event <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote> shall the total amount apportioned for such airports under this paragraph for any fiscal year be less than the minimum amounts that were required to be apportioned to such airports in fiscal year 1980 under section 15(a)(3)(A) of such Act. In no event shall a primary airport be apportioned less under this paragraph for a fiscal year than it would be apportioned for such fiscal year under paragraph (1) of this subsection. In no event shall the amount of funds apportioned under this paragraph which are expended at any commercial service airport in the State of Alaska during a fiscal year exceed 110 percent of the amount apportioned to such airport for such fiscal year. Nothing in this paragraph shall be construed as prohibiting the Secretary from making additional project grants to airports in the State of Alaska from the discretionary fund established in paragraph (3) of this subsection.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Passengers enplaned</inline>.—</heading>
<content class="inline">For purposes of determining apportionments for any fiscal year under paragraph (1) of subsection (a) of this section, the number of passengers enplaned at an airport shall be based on the number of passengers enplaned at such airport during the preceding calendar year.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="508">SEC. 508. </num>
<heading class="inline">USE OF APPORTIONED AND DISCRETIONARY FUNDS; MISCELLANEOUS CONDITIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2207">49 USC 2207</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Duration of Availability of Apportioned Amounts</inline>.—</heading>
<content class="inline">Each amount apportioned under paragraph (1), (2), or (4) of section 507(a) of this title shall be available for obligation under such apportionment during the fiscal year for which it was first authorized to be obligated and the two fiscal years immediately following. Any amount so apportioned which has not been obligated within such time shall be added to the discretionary fund established by section 507(a)(3) of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Transfer of Certain Apportionments of Primary Airports</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Funds apportioned to a sponsor under section 507(a)(1) of this title may be used for any of the purposes for which funds are made available under section 505 at any public-use airport of such sponsor which is in the national plan of integrated airport systems.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">A sponsor may enter into an agreement with the Secretary whereby the sponsor waives receipt of all or part of the funds apportioned to it under such section on the condition that the Secretary make the waived amount available for any of the purposes<page identifier="/us/stat/96/682">96 STAT. 682</page> for which funds are made available under section 505 to the sponsor of another public-use airport which is a part of the same State or geographical area as the airport of the sponsor making the waiver.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">States</inline>.—</heading>
<content class="inline">Funds apportioned to a State under section 507(a)(2) shall be available for any of the purposes for which funds are made available under section 505 to airports described in section 507(a)(2) which are located in such State. Each sponsor of such an airport may apply to the Secretary for grants from funds apportioned to such State.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">General Limitations</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Not less than 10 percent of the funds made available under section 505 for any fiscal year shall be distributed to reliever airports during such fiscal year.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Not less than 8 percent of the funds made available under section 505 for any fiscal year shall be obligated during such fiscal year (A) for airport noise compatibility planning under section 103(b) of the Aviation Safety and Noise Abatement Act of 1979 and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1711/1713">49 USC 1711, 1713</ref>.</p></sidenote> for carrying out noise compatibility programs or parts thereof under section 104(c) of such Act, and (B) in the case of fiscal year 1982, for<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2104">49 USC 2104</ref>.</p></sidenote> any of the purposes set forth in section 505(c) of this title.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Not less than 5.5 percent of the funds made available under section 505 for any fiscal year shall be distributed during such fiscal year to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">commercial service airports which are not primary airports,</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">public airports (other than commercial service airports) which were eligible for Federal assistance from funds apportioned under section 15(a)(3) of the Airport and Airway Development Act of 1970, and to which section 15(a)(3)(A)(I) of such Act<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote> applied during fiscal year 1981, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">public airports (other than commercial service airports) which were eligible for Federal assistance from funds apportioned under section 15(a)(3) of the Airport and Airway Development Act of 1970, and to which section 15(a)(3)(A)(II) of such Act applied during fiscal year 1981.</content>
</subparagraph>
<continuation class="inline">No amounts obligated from the funds apportioned under paragraph (4) of section 507(a) shall be counted as part of the 5.5 percent required to be distributed under this paragraph for each fiscal year.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Not less than one percent of the funds made available under section 505 for any fiscal year shall be distributed to planning agencies for the purpose of integrated airport system planning during such fiscal year.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">If the Secretary determines that he will not be able to distribute the amount of funds required to be distributed under paragraph (1), (2), (3), or (4) of this subsection for any fiscal year because the number of qualified applications submitted in compliance with this title is insufficient to meet such amount, the portion of such amount the Secretary determines will not be distributed shall be available for obligation during such fiscal year for other airports and for other purposes authorized by section 505 of this title.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="509">SEC. 509. </num>
<heading class="inline">SUBMISSION AND APPROVAL OF PROJECT GRANT APPLICATIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2208">49 USC 2208</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Submission</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subject to the provisions of this subsection, (A) any public agency, or two or more public agencies acting jointly, or (B) any sponsor of a public-use airport, or two or more such sponsors acting jointly, may submit to the Secretary a project grant application for one or more projects, in a form and containing such<page identifier="/us/stat/96/683">96 STAT. 683</page> information as the Secretary may prescribe, setting forth the project proposed to be undertaken. No project grant application shall propose airport development or airport planning except in connection with public-use airports included in the current national plan of integrated airport systems prepared pursuant to section 504 of this title. Nothing in this subsection shall authorize the submission of a project grant application by any public agency which is subject to the law of any State if the submission of such application by the public agency is prohibited by the law of that State. All proposed airport development shall be in accordance with standards established or approved by the Secretary, including, but not limited to, standards for site location, airport layout, site preparation, paving, lighting, and safety of approaches.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Notwithstanding any provision of this title, the sponsor of any airport may submit a project-grant application for airport development (including noise compatibility projects) to the Secretary within 180 days after the date of enactment of this title, and the Secretary may incur obligations to fund such projects, in accordance with the provisions of this title, from funds available for obligation pursuant to section 507(a), if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">a project-grant application or preapplication for such project was submitted to the Secretary before September 30, 1980; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the project was carried out after September 30, 1980, and before the date of enactment of this title.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Approval</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">No project grant application may be approved by the Secretary unless the Secretary is satisfied that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the project is reasonably consistent with plans (existing at the time of approval of the project) of public agencies authorized by the State in which such airport is located to plan for the development of the area surrounding the airport and will contribute to the accomplishment of the purposes of this title;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">sufficient funds are available for that portion of the project costs which are not to be paid by the United States under this title;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">the project will be completed without undue delay;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">the sponsor which submitted the project grant application has legal authority to engage in the project as proposed; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">(E) </num>
<content class="inline">all project sponsorship requirements prescribed by or under the authority of this title have been or will be met.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">No project grant application for airport development may be approved by the Secretary unless the sponsor, a public agency, or the United States or an agency thereof holds good title, satisfactory to the Secretary, to the landing area of the airport or site therefor, or gives assurance satisfactory to the Secretary that good title will be acquired.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">No project grant application for airport development may be approved by the Secretary which does not include provision for (A) land required for the installation of approach light systems; (B) touchdown zone and centerline runway lighting; or (C) high intensity runway lighting, when it is determined by the Secretary that any such item is required for the safe and efficient use of the airport by aircraft, taking into account the type and volume of traffic utilizing the airport.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">No project grant application for airport development may be approved unless the Secretary is satisfied that fair consideration has<page identifier="/us/stat/96/684">96 STAT. 684</page> been given to the interest of communities in or near which the project may be located.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">It is declared to be national policy that airport development projects authorized pursuant to this title shall provide for the protection and enhancement of the natural resources and the quality of the environment of the Nation. In implementing this policy, the Secretary shall consult with the Secretary of the Interior and the Administrator of the Environmental Protection Agency with regard to any project included in a project grant application involving airport location, a major runway extension, or runway location which may have a significant impact on natural resources including, but not limited to, fish and wildlife, natural, scenic, and recreation assets, water and air quality, and other factors affecting the environment, and shall authorize no such project found to have significant adverse effect unless the Secretary shall render a finding, in writing, following a full and complete review, which shall be a matter of public record, that no feasible and prudent alternative exists and that all reasonable steps have been taken to minimize such adverse effect.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">(6)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">No project grant application for airport development involving the location of an airport, an airport runway, or a major runway extension may be approved by the Secretary unless the sponsor of the project certifies to the Secretary that there has been afforded the opportunity for public hearings for the purpose of considering the economic, social, and environmental effects of the airport or runway location and its consistency with the goals and objectives of such planning as has been carried out by the community.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">When hearings are held under subparagraph (A) of this paragraph, the project sponsor shall, when requested by the Secretary, submit a copy of the transcript to the Secretary.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="7">(7)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">No project grant application for a project involving airport location, a major runway extension, or runway location may be approved unless the Governor of the State in which such project is to be located certifies in writing to the Secretary that there is reasonable assurance that the project will be located, designed, constructed, and operated so as to comply with applicable air and water quality standards. In any case where such standards have not been approved and where applicable air and water quality standards have been promulgated by the Administrator of the Environmental Protection Agency, certification shall be obtained from such Administrator. Notice of certification or refusal to certify shall be provided within sixty days after the project application has been received by the Secretary.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The Secretary shall condition approval of any such project grant application on compliance during construction and operation with applicable air and water quality standards.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="8">(8) </num>
<chapeau class="inline">Notwithstanding any other provision of law, the Secretary may approve an application for an airport development project (other than an airport development project to which paragraph (7)(A) applies) at an existing airport without requiring the preparation of an environmental impact statement with respect to noise for such project if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">completion of the project would allow existing aircraft operations at the airport that involve aircraft that do not comply with the noise standards prescribed for “stage 2” aircraft in section 36.1 of title 14, Code of Federal Regulations, to<page identifier="/us/stat/96/685">96 STAT. 685</page> be replaced by aircraft operations involving aircraft that do comply with such standards; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the project complies with all other statutory and administrative requirements imposed under this title.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">In establishing priorities for the distribution of funds available pursuant to section 507 of this title, the Secretary may give priority to approval of projects that are consistent with integrated airport system plans.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">State Standards</inline>.—</heading>
<content class="inline">The Secretary is authorized to approve standards, other than standards for safety of approaches, established by a State for airport development at public-use airports in such State which are not primary airports, and, upon such approval, such State standards shall be the standards applicable to such airports in lieu of any comparable standard established under subsection (a) of this section. State standards approved under this subsection may be revised from time to time, as the State or the Secretary determines necessary, subject to approval of such revisions by the Secretary.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Acceptance of Certification</inline>.—</heading>
<content class="inline">The Secretary is authorized in connection with any project to require a certification from a sponsor that such sponsor will comply with all of the statutory and administrative requirements imposed on such sponsor under this title in connection with such project. Acceptance by the Secretary of a certification from a sponsor may be rescinded by the Secretary at any time. Nothing in this subsection shall affect or discharge any responsibility or obligation of the Secretary under any other Federal law, including, but not limited to, the National Environmental Policy Act of 1969 (42 U.S.C. 4321 et seq.), section 4(f) of the Department of Transportation Act (49 U.S.C. 1652), title VI of the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1653">49 USC 1653</ref>.</p></sidenote> Civil Rights Act of 1964 (42 U.S.C. 2000b), title VIII of the Act of 42 USC 2000d. April 11, 1968 (42 U.S.C. 3601 et seq.), and the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (42 U.S.C. 4601 et seq.).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Requirement of Notice</inline>.—</heading>
<content class="inline">Each sponsor to which funds are apportioned under section 507(a)(1) of this title shall notify the Secretary, by such time and in a form containing such information as the Secretary may prescribe, of the fiscal year in which it intends to apply, by project grant application, for such funds. If a sponsor does not provide such notification, the Secretary may defer approval of any application for such funds until the fiscal year immediately following the fiscal year in which such application is submitted.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="510">SEC. 510. </num>
<heading class="inline">UNITED STATES SHARE OF PROJECT COSTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2209">49 USC 2209</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">General Provision</inline>.—</heading>
<content class="inline">Except as otherwise provided in this title, the United States share of allowable project costs payable on account of any project contained in an approved project grant application submitted in accordance with this title shall be 90 percent of the allowable project costs.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Projects at Certain Primary Airports</inline>.—</heading>
<content class="inline">In the case of primary airports enplaning 0.25 percent or more of the total number of passengers enplaned annually at all commercial service airports, the United States share of allowable project costs payable on account of any project contained in an approved project grant application shall be 75 per centum of the allowable project costs.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Projects in Public Land States</inline>.—</heading>
<content class="inline">In the case of any State containing unappropriated and unreserved public lands and nontaxable Indian lands (individual and tribal) exceeding 5 percent of the<page identifier="/us/stat/96/686">96 STAT. 686</page> total area of all lands therein, the United States share under subsection (a) or (b) shall be increased by whichever is the smaller of the following percentages thereof: (1) 25 percent, or (2) a percentage equal to one-half of the percentage that the area of all such lands in that State is of its total area. In no event shall such United States share, as increased by this subsection, exceed the greater of (A) the percentage share determined under subsection (a) or (b) of this section, or (B) the percentage share applying on June 30, 1975, as determined under subsection 1703) of the Airport and Airway Development Act of 1970.<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote></content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="511">SEC. 511. </num>
<heading class="inline">PROJECT SPONSORSHIP.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2210">49 USC 2210</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Sponsorship</inline>.—</heading>
<chapeau class="inline">As a condition precedent to approval of an airport development project contained in a project grant application submitted under this title, the Secretary shall receive assurances, in writing, satisfactory to the Secretary, that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the airport to which the project relates will be available for public use on fair and reasonable terms and without unjust discrimination, including the requirement that (A) each air carrier using such airport (whether as a tenant, nontenant, or subtenant of another air carrier tenant) shall be subject to such nondiscriminatory and substantially comparable rates, fees, rentals, and other charges and such nondiscriminatory and substantially comparable rules, regulations, and conditions as are applicable to all such air carriers which make similar use of such airport and which utilize similar facilities, subject to reasonable classifications such as tenants or nontenants, and combined passenger and cargo flights or all cargo flights, and such classification or status as tenant shall not be unreasonably withheld by any airport provided an air carrier assumes obligations substantially similar to those already imposed on tenant air carriers, and (B) each fixed-based operator at any airport shall be subject to the same rates, fees, rentals, and other charges as are uniformly applicable to all other fixed-based operators making the same or similar uses of such airport utilizing the same or similar facilities, and (C) each air carrier using such airport shall have the right to service itself or to use any fixed-base operator that is authorized by the airport or permitted by the airport to serve any air carrier at such airport;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">there will be no exclusive right for the use of the airport by any person providing, or intending to provide, aeronautical services to the public. For purposes of this paragraph, the providing of services at an airport by a single fixed-based operator shall not be construed as an exclusive right if it would be unreasonably costly, burdensome, or impractical for more than one fixed-based operator to provide such services, and if allowing more than one fixed-based operator to provide such services would require the reduction of space leased pursuant to an existing agreement between such single fixed-based operator and such airport;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the airport and all facilities thereon or connected therewith will be suitably operated and maintained, with due regard to climatic and flood conditions;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the aerial approaches to the airport will be adequately cleared and protected by removing, lowering, relocating, marking, or lighting or otherwise mitigating existing airport hazards<page identifier="/us/stat/96/687">96 STAT. 687</page> and by preventing the establishment or creation of future airport hazards;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">appropriate action, including the adoption of zoning laws has been or will be taken, to the extent reasonable, to restrict the use of land adjacent to or in the immediate vicinity of the airport to activities and purposes compatible with normal airport operations, including landing and takeoff of aircraft;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">all of the facilities of the airport developed with Federal financial assistance and all those usable for landing and takeoff of aircraft will be available to the United States for use by Government aircraft in common with other aircraft at all times without charge, except, if the use by Government aircraft is substantial, charge may be made for a reasonable share, proportional to such use, of the cost of operating and maintaining the facilities used;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">the airport operator or owner will furnish without cost to the Federal Government for use in connection with any air traffic control or navigation activities, or weather-reporting and communication activities related to air traffic control, any areas of land or water, or estate therein, or rights in buildings of the sponsor as the Secretary considers necessary or desirable for construction at Federal expense of space or facilities for such purposes;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">all project accounts and records will be kept in accordance with a standard system of accounting prescribed by the Secretary after consultation with appropriate public agencies;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">the airport operator or owner will maintain a fee and rental structure for the facilities and services being provided the airport users which will make the airport as self-sustaining as possible under the circumstances existing at that particular airport, taking into account such factors as the volume of traffic and economy of collection, except that no part of the Federal share of an airport development or airport planning project for which a grant is made under this title or under the Federal Airport Act or the Airport and Airway Development Act of 1970 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1101">49 USC 1101 note</ref>, <i>post</i>, p. 695.</p></sidenote> shall be included in the rate base in establishing fees, rates, and charges for users of that airport;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">the airport operator or owner will submit to the Secretary such annual or special airport financial and operations reports as the Secretary may reasonably request;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">the airport and all airport records will be available for inspection by any duly authorized agent of the Secretary upon reasonable request;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">all revenues generated by the airport, if it is a public airport, will be expended for the capital or operating costs of the airport, the local airport system, or other local facilities which are owned or operated by the owner or operator of the airport and directly related to the actual transportation of passengers or property: <proviso><i>Provided, however</i>, That if covenants or assurances in debt obligations previously issued by the owner or operator of the airport, or provisions in governing statutes controlling the owner or operator’s financing, provide for the use of the revenues from any of the airport owner or operator’s facilities, including the airport, to support not only the airport but also the airport owner or operators general debt obligations or other facilities, then this limitation on the use of all other revenues generated by the airport shall not apply;</proviso> and</content>
</paragraph>
<page identifier="/us/stat/96/688">96 STAT. 688</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="13">(13) </num>
<content class="inline">the airport operator or owner who receives a grant for the purchase of land for noise compatibility purposes which is conditioned on the disposal of the acquired land at the earliest practicable time will, subject to the retention or reservation of any interest or right therein necessary to insure that such land is used only for purposes which are compatible with the noise levels of the operation of the airport, use its best efforts to so dispose of such land. The proceeds of such dispositions shall be (A) refunded to the United States for the Trust Fund on a basis proportionate to the United States share of the cost of acquisition of such land, or (B) reinvested in an approved project, pursuant to such regulations as the Secretary shall prescribe.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Compliance</inline>.—</heading>
<content class="inline">To insure compliance with this section, the Secretary shall prescribe such project sponsorship requirements, consistent with the terms of this title, as the Secretary considers necessary. Among other steps to insure such compliance, the Secretary is authorized to enter into contracts with public agencies on behalf of the United States. Whenever the Secretary obtains from a sponsor any area of land or water, or estate therein, or rights in buildings of the sponsor and constructs space or facilities thereon at Federal expense, the Secretary is authorized to relieve the sponsor from any contractual obligation entered into under this title, the Airport and Airway Development Act of 1970, or the Federal Airport <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1101">49 USC 1101 note</ref>, <i>post</i>, p. 695. </p></sidenote> Act to provide free space in airport buildings to the Federal Government to the extent the Secretary finds that space no longer required for the purposes set forth in paragraph (7) of subsection (a) of this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Consultation</inline>.—</heading>
<content class="inline">In making a decision to undertake any airport development project under this title, each sponsor of an airport shall undertake reasonable consultations with affected parties using the airport at which such project is proposed.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="512">SEC. 512. </num>
<heading class="inline">GRANT AGREEMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2211">49 USC 2211</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Offer and Acceptance</inline>.—</heading>
<content class="inline">Upon approving a project grant application, the Secretary, on behalf of the United States, shall transmit to the sponsor or sponsors of the application an offer to make a grant for the United States share of allowable project costs. An offer shall be made upon such terms and conditions as the Secretary considers necessary to meet the requirements of this title and any regulations prescribed thereunder. Each offer shall state a definite amount as the maximum obligation of the United States payable from funds authorized by this title, and shall stipulate the obligations to be assumed by the sponsor or sponsors. In any case where the Secretary approves a project grant application for a project which will not be completed in one fiscal year, the offer shall, upon request of the sponsor, provide for the obligation of funds apportioned or to be apportioned to the sponsor pursuant to section 507(a)(1) of this title for such fiscal years (including future fiscal years) as may be necessary to pay the United States share of the cost of such project. If and when an offer is accepted in writing by the sponsor, the offer and acceptance shall comprise an agreement constituting an obligation of the United States and of the sponsor. Unless and until an agreement has been executed, the United States may not pay, nor be obligated to pay, any portion of the costs which have been or may be incurred.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Maximum Obligation of the United States</inline>.—</heading>
<chapeau class="inline">When an offer is accepted in writing by a sponsor, the amount stated in the offer as<page identifier="/us/stat/96/689">96 STAT. 689</page> the maximum obligation of the United States may not be increased, except that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the case of any project for airport development (other than a project for land acquisition), the maximum obligation of the United States may be increased by not more than 10 percent; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the case of any acquisition of land or interests in land, the maximum obligation of the United States may be increased by an amount not to exceed 50 percent of the total increase in allowable project costs attributable to such acquisition in land or interests therein, based upon current credible appraisals.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Notwithstanding any other provision of law, in the case of grants made under the Airport and Airway Development Act of 1970 the maximum obligation of the United States may be increased <sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote> by not more than 10 percent, and any such increase may be paid for only from funds recovered by the United States from other grants made under that Act.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="513">SEC. 513. </num>
<heading class="inline">PROJECT COSTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2212">49 USC 2212</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Allowable Project Costs</inline>.—</heading>
<chapeau class="inline">Except as provided in section 514 of this title, the United States may not pay, or be obligated to pay, from amounts appropriated to carry out the provisions of this title, any portion of a project cost incurred in carrying out a project for airport development or airport planning unless the Secretary has first determined that the cost is allowable. A project cost is allowable if—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">it was a necessary cost incurred in accomplishing an approved project in conformity with the terms and conditions of the grant agreement entered into in connection with the project, including any costs incurred by a recipient in connection with any audit required by the Secretary pursuant to section 518(b) of this title;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">it was incurred subsequent to the execution of the grant agreement with respect to the project, and in connection with airport development or airport planning accomplished under the project after the execution of the agreement. However, the allowable costs of a project for airport development may include any necessary costs of formulating the project (including the costs of field surveys and the preparation of plans and specifications, the acquisition of land or interests therein or easements through or other interests in airspace, and any necessary administrative or other incidental costs incurred by the sponsor specifically in connection with the accomplishment of the project for airport development, which would not have been incurred otherwise) which were incurred prior to the execution of the grant agreement and subsequent to May 13, 1946, and the allowable costs of a project for airport planning may include any necessary and direct costs associated with developing the project work scope which were incurred subsequent to May 13, 1946;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">in the opinion of the Secretary it is reasonable in amount, and if the Secretary determines that a project cost is unreasonable in amount, the Secretary may allow as an allowable project cost only so much of such project cost as the Secretary determines to be reasonable, except that in no event may the Secretary allow project costs in excess of the definite amount stated<page identifier="/us/stat/96/690">96 STAT. 690</page> in the grant agreement except to the extent authorized by section 512(b); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">it has not been incurred in any project for airport planning or airport development for which Federal assistance has been granted.</content>
</paragraph>
<continuation class="inline">The Secretary is authorized to prescribe such regulations, including regulations with respect to the auditing of project costs, as the Secretary considers necessary to accomplish the purposes of this section.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Terminal Development</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any other provision of this title, upon certification by the sponsor of any commercial service airport that such airport has, on the date of submittal of the project grant application, all the safety equipment required for certification of such airport under section 612 of the Federal Aviation Act of 1958 and all the security equipment required by rule or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1432">49 USC 1432</ref>.</p></sidenote> regulation, and has provided for access to the passenger enplaning and deplaning area of such airport to passengers enplaning or deplaning from aircraft other than air carrier aircraft, the Secretary may approve, as allowable project costs of a project for airport development at such airport, terminal development (including multimodal terminal development) in nonrevenue-producing public-use areas if such project cost is directly related to the movement of passengers and baggage in air commerce within the boundaries of the airport, including, but not limited to, vehicles for the movement of passengers between terminal facilities or between terminal facilities and aircraft.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Not more than the greater of (A) $200,000, or (B) 60 percent of the sums apportioned under section 507(a)(1) of this title to the sponsor of a primary airport for any fiscal year may be obligated for project costs allowable under paragraph (1) of this subsection. Not more than $200,000 of the sums to be distributed at the discretion of the Secretary under section 507(a)(3) for any fiscal year may be used by the sponsor of a commercial service airport which is not a primary airport for project costs allowable under paragraph (1) of this subsection.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Not more than $25,000,000 may be obligated for project costs allowable under paragraph (1) of this subsection in any fiscal year at commercial service airports which were not eligible for assistance for terminal development during the fiscal year ending September 30, 1980, under section 20(b) of the Airport and Airway Development Act of 1970.<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">Sums apportioned under section 507(a) and made available to the sponsor of an air carrier airport (within the meaning of section 11(1) of the Airport and Airway Development Act of 1970, as in<sidenote><p class="firstIndent0 fontsize8"><i>Post</i>, p. 695.</p></sidenote> effect immediately before the date of enactment of this paragraph) at which terminal development was carried out on or after July 1, 1970, and before July 12, 1976, shall be available, subject to the limitations contained in paragraph (2) of this subsection, for the immediate retirement of the principal of bonds or other evidences of indebtedness the proceeds of which were used for that part of the terminal development at such airport the cost of which would be allowable under paragraph (1) of this subsection if incurred after the effective date of this paragraph, subject to the following conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">That such sponsor submit the certification required under paragraph (1) of this subsection.</content>
</subparagraph>
<page identifier="/us/stat/96/691">96 STAT. 691</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">That the Secretary determine that no project for airport development at such airport outside the terminal area will be deferred if such sums are used for such retirement.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">That no funds available for airport development under this title will be obligated for any project for additional terminal development at such airport for a period of three years beginning on the date any such sums are used for such retirement.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Notwithstanding any other provisions of this title, the United States share of project costs allowable under paragraph (1) of this subsection shall not exceed 50 percent.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The Secretary shall approve project costs allowable under paragraph (1) of this subsection under such terms and conditions as may be necessary to protect the interests of the United States.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Costs Not Allowed</inline>.—</heading>
<content class="inline">Except as provided in subsection (b) of this section, the following are not allowable project costs: (1) the cost of construction of that part of an airport development project intended for use as a public parking facility for passenger automobiles; or (2) the cost of construction, alteration, or repair of a hangar or of any part of an airport building except such of those buildings or parts of buildings intended to house facilities or activities directly related to the safety of persons at the airport.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="514">SEC. 514. </num>
<heading class="inline">PAYMENTS UNDER GRANT AGREEMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2213">49 USC 2213</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">The Secretary, after consultation with the sponsor with which a project grant agreement has been entered into, may determine the times and amounts in which payments shall be made under the terms of such agreement. Payments in an aggregate amount not to exceed 90 percent of the United States share of the total estimated allowable project costs may be made from time to time in advance of accomplishment of the airport project to which the payments relate, if the sponsor certifies to the Secretary that the aggregate expenditures to be made from the advance payments will not at any time exceed the cost of the airport development work which has been performed up to that time. If the Secretary determines that the aggregate amount of payments made under a project grant agreement at any time exceeds the United States share of the total allowable project costs, the United States shall be entitled to recover the excess. If the Secretary finds that any airport development to which the advance payments relate has not been accomplished within a reasonable time or the project is not completed, the United States may recover any part of the advance payment for which the United States received no benefit. Payments under a project grant agreement shall be made to the official or depository authorized by law to receive public funds and designated by the sponsor.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="515">SEC. 515. </num>
<heading class="inline">PERFORMANCE OF CONSTRUCTION WORK.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2214">49 USC 2214</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Regulations</inline>.—</heading>
<content class="inline">The construction work on any project for airport development contained in an approved project grant application submitted in accordance with this title shall be subject to inspection and approval by the Secretary and shall be in accordance with regulations prescribed by the Secretary. Such regulations shall require such cost and progress reporting by the sponsor or sponsors of such project as the Secretary shall deem necessary. No such regulation shall have the effect of altering any contract in connection with any project entered into without actual notice of the regulation.</content>
</subsection>
<page identifier="/us/stat/96/692">96 STAT. 692</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Minimum Rates of Wages</inline>.—</heading>
<content class="inline">All contracts in excess of $2,000 for work on projects for airport development approved under this title which involve labor shall contain provisions establishing minimum rates of wages, to be predetermined by the Secretary of Labor, in accordance with the Davis-Bacon Act, as amended (40 U.S.C. 276a–276a–5), which contractors shall pay to skilled and unskilled labor, and such minimum rates shall be stated in the invitation for bids and shall be included in proposals or bids for the work.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Veterans Preference</inline>.—</heading>
<chapeau class="inline">All contracts for work under project grants for airport development approved under this title which involve labor shall contain such provisions as are necessary to insure that, in the employment of labor (except in executive, administrative, and supervisory positions), preference shall be given to veterans of the Vietnam era and disabled veterans. However, this preference shall apply only where the individuals are available and qualified to perform the work to which the employment relates. For the purposes of this subsection—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">a Vietnam-era veteran is an individual who served on active duty as defined by section 101(21) of title 38 of the United States Code in the Armed Forces for a period of more than 180 consecutive days any part of which occurred during the period beginning August 5, 1964, and ending May 7, 1975, and who was separated from the Armed Forces under honorable conditions; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">a disabled veteran is an individual described in section 2108(2) of title 5 of the United States Code.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="516">SEC. 516. </num>
<heading class="inline">USE OF GOVERNMENT-OWNED LANDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2215">49 USC 2215</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Requests for Use</inline>.—</heading>
<content class="inline">Subject to the provisions of subsection (c) of this section, whenever the Secretary determines that use of any lands owned or controlled by the United States is reasonably necessary for carrying out a project under this title at a public airport, or for the operation of any public airport, including lands reasonably necessary to meet future development of an airport in accordance with the national plan of integrated airport systems, the Secretary shall file with the head of the department or agency having control of the lands a request that the necessary property interests therein be conveyed to the public agency sponsoring the project in question or owning or controlling the airport. The property interest may consist of the title to, or any other interest in, land or any easement through or other interest in airspace.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Making of Conveyances</inline>.—</heading>
<content class="inline">Upon receipt of a request from the Secretary under this section, the head of the department or agency having control of the lands in question shall determine whether the requested conveyance is inconsistent with the needs of the department or agency, and shall notify the Secretary of the determination within a period of four months after receipt of the Secretary’s request. If the department or agency head determines that the requested conveyance is not inconsistent with the needs of that department or agency, the department or agency head is hereby authorized and directed, with the approval of the Attorney General of the United States, and without any expense to the United States, to perform any acts and to execute any instruments necessary to make the conveyance requested. A conveyance may be made only on the condition that, at the option of the Secretary, the property interest conveyed shall revert to the United States in the event that the lands in question are not developed for airport purposes or used<page identifier="/us/stat/96/693">96 STAT. 693</page> in a manner consistent with the terms of the conveyance. If only a part of the property interest conveyed is not developed for airport purposes, or used in a manner consistent with the terms of the conveyance, only that particular part shall, at the option of the Secretary, revert to the United States.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Exemption of Certain Lands</inline>.—</heading>
<content class="inline">Unless otherwise specifically provided by law, the provisions of subsections (a) and (b) of this section shall not apply with respect to lands owned or controlled by the United States within any national park, national monument, national recreation area, or similar area under the administration of the National Park Service; within any unit of the National Wildlife Refuge System or similar area under the jurisdiction of the United States Fish and Wildlife Service; or within any national forest or Indian reservation.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="517">SEC. 517. </num>
<heading class="inline">FALSE STATEMENTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2216">49 USC 2216</ref>.</p></sidenote>
<chapeau class="firstIndent1 fontsize10">Any officer, agent, or employee of the United States, or any officer, agent, or employee of any public agency, or any person, association, firm, or corporation who, with intent to defraud the United States—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">knowingly makes any false statement, false representation, or false report as to the character, quality, quantity, or cost of the material used or to be used, or the quantity or quality of the work performed or to be performed, or the costs thereof, in connection with the submission of plans, maps, specifications, contracts, or estimates of project costs for any project submitted to the Secretary for approval under this title;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">knowingly makes any false statement, false representation, or false report or claim for work or materials for any project approved by the Secretary under this title; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">knowingly makes any false statement or false representation in any report or certification required to be made under this title;</content>
</paragraph>
<continuation class="inline">shall, upon conviction thereof, be punished by imprisonment for not to exceed five years or by a fine of not to exceed $10,000, or by both.</continuation>
</section>
<section class="firstIndent0 fontsize10">
<num value="518">SEC. 518. </num>
<heading class="inline">ACCESS TO RECORDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2217">49 USC 2217</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Recordkeeping Requirements</inline>.—</heading>
<content class="inline">Each recipient of a grant under this title shall keep such records as the Secretary may prescribe, including records which fully disclose the amount and the disposition by the recipient of the proceeds of the grant, the total cost of the plan or program in connection with which the grant is given or used, and the amount and nature of that portion of the cost of the plan or program supplied by other sources, and such other records as will facilitate an effective audit. The Secretary shall <sidenote><p class="firstIndent0 fontsize8">Review.</p></sidenote> annually review the reporting and recordkeeping requirements under this title to insure that such requirements are kept to the minimum level necessary for the proper administration of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Audit and Examination</inline>.—</heading>
<content class="inline">The Secretary and the Comptroller General of the United States, or any of their duly authorized representatives, shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient that are pertinent to grants received under this title. The Secretary may require, as a condition to receipt of a grant under this title, that an appropriate audit be conducted by a recipient.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Audit Reports</inline>.—</heading>
<content class="inline">In any case in which an independent audit is made of the accounts of a recipient of a grant under this title<page identifier="/us/stat/96/694">96 STAT. 694</page> relating to the disposition of the proceeds of such grant or relating to the plan or program in connection with which the grant was given or used, the recipient shall file a certified copy of such audit with the Comptroller General of the United States not later than six months following the close of the fiscal year for which the audit was made. On or before April 15 of each year the Comptroller General<sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> shall report to the Congress describing the results of each audit conducted or reviewed by him under this section during the preceding fiscal year. The Comptroller General shall prescribe such regulations as are deemed necessary to carry out the provisions of this subsection.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Withholding Information</inline>.—</heading>
<content class="inline">Nothing in this section shall authorize the withholding of information by the Secretary or the Comptroller General of the United States, or any officer or employee under the control of either of them, from the duly authorized committees of the Congress,</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="519">SEC. 519. </num>
<heading class="inline">GENERAL POWERS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2218">49 USC 2218</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">The Secretary is empowered to perform such acts, to conduct such investigations and public hearings, to issue and amend such orders, and to make and amend such regulations and procedures, pursuant to and consistent with the provisions of this title, as the Secretary considers necessary to carry out the provisions of, and to exercise and perform the Secretary’s powers and duties, under this title.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="520">SEC. 520. </num>
<heading class="inline">CIVIL RIGHTS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2219">49 USC 2219</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">The Secretary shall take affirmative action to assure that no person shall, on the grounds of race, creed, color, national origin, or sex, be excluded from participating in any activity conducted with funds received from any grant made under this title. The Secretary shall promulgate such rules as the Secretary deems necessary to carry out the purposes of this section and may enforce this section, and any rules promulgated under this section, through agency and department provisions and rules which shall be similar to those established and in effect under title VI of the Civil Rights Act of 1964. The provisions of this section shall be considered to be in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s2000d">42 USC 2000d</ref>.</p></sidenote> addition to and not in lieu of the provisions of title VI of the Civil Rights Act of 1964.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="521">SEC. 521. </num>
<heading class="inline">REPORTS TO CONGRESS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2220">49 USC 2220</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">On or before the first day of April of each year the Secretary shall make a report to the Congress describing his operations under this title during the preceding fiscal year. The report shall include a detailed statement of the airport development accomplished, the status of each project undertaken, the allocation of appropriations, and an itemized statement of expenditures and receipts.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="522">SEC. 522. </num>
<heading class="inline">REPORT ON ABILITY OF AIRPORTS TO FINANCE AIRPORT DEVELOPMENT NEEDS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2221">49 USC 2221</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Submission to Congress</inline>.—</heading>
<content class="inline">Not later than 1 year after the date of enactment of this title, the Secretary shall submit to the Congress a report on whether, and to what extent, those airports which have the ability to finance their capital and operating needs without Federal assistance should be made ineligible to receive Federal assistance for airport development and airport planning under this title.</content>
</subsection>
<page identifier="/us/stat/96/695">96 STAT. 695</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Considerations</inline>.—</heading>
<content class="inline">The study shall consider, among other things: (1) what effect, if any, making such airports ineligible for such Federal assistance would have on the national airport system; (2) whether airports which are made ineligible for assistance, or voluntarily withdraw from the program, should be permitted to collect a passenger facility charge; (3) how such a passenger facility charge could be collected in order to minimize any cost and inconvenience for passengers, airports, and air carriers; (4) the extent to which such a program would permit a reduction in Federal taxes on air transportation; (5) whether the net effect of such a program would lower or increase the cost of air transportation to passengers on our Nation’s air carriers; and (6) whether the Congress should implement such a program prior to the expiration of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Consultation</inline>.—</heading>
<content class="inline">In conducting the study, the Secretary shall consult with airport operators, air carriers , and representatives of any other groups which may be substantially affected by such a program.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="523">SEC. 523. </num>
<heading class="inline">REPEALS; EFFECTIVE DATE; SAVING PROVISIONS: AND SEPARABILITY.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Repeal</inline>.—</heading>
<content class="inline">Sections 1 through 30 of the Airport and Airway Development Act of 1970 (49 U.S.C. 1701–1730) are repealed on the date of enactment of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Date</inline>.—</heading>
<content class="inline">This title and the amendments made by this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2201">49 USC 2201 note</ref>.</p></sidenote> title shall take effect on the date of enactment of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Saving Provisions</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">All orders, determinations, rules, regulations, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2201">49 USC 2201 note</ref>.</p></sidenote> permits, contracts, certificates, licenses, grants, rights, and privileges which have been issued, made, granted, or allowed to become effective by the President, the Secretary, or any court of competent jurisdiction or any provision of the Airport and Airway Development Act of 1970 or the Federal Airport Act which are in <sidenote><p class="firstIndent0 fontsize8"><i>Supra</i>, <ref href="/us/usc/t49/s1101">49 USC 1101 note</ref>.</p></sidenote> effect at the time this title takes effect, are continued in effect according to their terms until modified, terminated, superseded, set aside, or repealed by the Secretary or by any court of competent jurisdiction, or by operation of law.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Notwithstanding any other provision of this title, amounts apportioned before October 1, 1981, pursuant to section 15(a)(3) of the Airport and Airway Development Act of 1970, which have not <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1715">49 USC 1715</ref>.</p></sidenote> been obligated by grant agreement before that date, shall remain available for obligation, for the duration of time specified in section 15(a)(5) of that Act, in accordance with the provisions of that Act (other than the second sentence of section 14(b)(2)), to the same <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1714">49 USC 1714</ref>.</p></sidenote> extent as though that Act had not been repealed.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Separability</inline>.—</heading>
<content class="inline">If any provision of this title or the application <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2201">49 USC 2201 note</ref>.</p></sidenote> thereof to any person or circumstance is held invalid, the remainder of the title and the application of the provision to other persons or circumstances is not affected thereby.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="524">SEC. 524. </num>
<heading class="inline">MISCELLANEOUS AMENDMENTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 308(a) of the Federal Aviation Act of 1958 (49 U.S.C. 1349(a)) is amended by adding at the end thereof the following new sentence: “<quotedText>For purposes of the preceding sentence, the providing of services at an airport by a single fixed-based operator shall not be construed as an exclusive right if it would be unreasonably costly, burdensome, or impractical for more than one fixed-based operator to provide such services, and if allowing more than one fixed-based<page identifier="/us/stat/96/696">96 STAT. 696</page> operator to provide such services would require the reduction of space leased pursuant to an existing agreement between such single fixed-based operator and such airport.</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 313(c) of the Federal Aviation Act of 1958 (49 U.S.C. 1354(c)) is amended by inserting “<quotedText>the Airport and Airway Improvement Act of 1982,</quotedText>” after “this Act,” the first place it appears.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 671.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 1109(e) of the Federal Aviation Act of 1958 (49 U.S.C. 1509(e)) is amended by striking out “<quotedText>Airport and Airway Development Act of 1970</quotedText>” and inserting in lieu thereof “<quotedText>Airport and Airway Improvement Act of 1982</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">The Aviation Safety and Noise Abatement Act of 1979 is amended as follows:</chapeau>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 101(1) is amended to read as follows:<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2101">49 USC 2101</ref>.</p></sidenote>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the term ‘airport’ means any public-use airport (as defined by section 503(17) of the Airport and Airway Improvement Act of 1982);”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 101(2) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">the term ‘airport operator’ means, in the case of an airport serving air carriers certificated by the Civil Aeronautics Board, any person holding a valid certificate issued pursuant to section 612 of the Federal Aviation Act of 1958 (49 U.S.C. 1432) to operate an airport, and, in the case of any other airport, the person operating such airport; and”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 103(b) is amended to read as follows:<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2103">49 USC 2103</ref>.</p></sidenote>
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary is authorized to incur obligations to make<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1711/1713">49 USC 1711, 1713</ref>.</p></sidenote> grants from funds made available under section 505 of the Airport and Airway Improvement Act of 1982 for airport noise compatibility planning to sponsors of airports. The United States share of any airport noise compatibility planning grant under this section shall be that percent for which a project for airport development at that airport would be eligible under section 510 of the Airport and Airway Improvement Act of 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">For purposes of this Act, the term ‘airport noise compatibility planning’ means the development for planning purposes of information necessary to prepare and submit (A) the noise exposure map and related information pursuant to subsection (a) of this section, including any cost associated with obtaining such information, or (B) a noise compatibility program for submission pursuant to section 104 of this Act”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 104(c)(1) is amended by striking out “<quotedText>subsection (e) of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2104">49 USC 2104</ref>.</p></sidenote> this section</quotedText>” in the first sentence and inserting in lieu thereof “<quotedText>section 505 of the Airport and Airway Improvement Act of 1982</quotedText>”. The last sentence of section 104(c)(1) is amended to read as follows: “<quotedText>All of the provisions of the Airport and Airway Improvement Act of 1982 applicable to project grants made under section 505 of that Act (except section 510 of that Act relating to United States share of project costs) shall be applicable to any grant made under this Act, unless the Secretary determines that any provision of such Act of 1982 is inconsistent with, or unnecessary to carry out, the purposes of this Act.</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 108 is amended by striking out “<quotedText>(1) airport noise<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2108">49 USC 2108</ref>.</p></sidenote> compatibility planning carried out with grants made under section 13 of the Airport and Airway Development Act of 1970, and (2)</quotedText>” and inserting in lieu thereof “<quotedText>airport noise compatibility planning and</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 13(g)(1) of the Surplus Property Act of 1944 (50 App. U.S.C. 1622(g)(1)) is amended by striking out “<quotedText>Airport and Airway<page identifier="/us/stat/96/697">96 STAT. 697</page> Development Act of 1970</quotedText>” and inserting in lieu thereof “<quotedText>Airport and Airway Improvement Act of 1982</quotedText>”. <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 671.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 24 of the Airport and Airway Development Act Amendments <sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> of 1976 (49 U.S.C. 1356a) is amended by striking out subsection (c) and inserting in lieu thereof the following:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">There is authorized to be appropriated out of the Airport and Airway Trust Fund for amounts expended before the date specified in paragraph (2) of this subsection not to exceed $15,000,000. No such amounts shall be appropriated prior to September 30, 1981.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">No compensation shall be paid by the Secretary of Transportation under this section for amounts expended after the date which is 180 days after the date of enactment of the International Air Transportation Competition Act of 1979.”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1301">49 USC 1301 note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 31 of the Airport and Airway Development Act of 1970 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1731">49 USC 1731</ref>.</p></sidenote> is amended by striking out “<quotedText>this title</quotedText>” and inserting in lieu thereof “<quotedText>the Airport and Airway Improvement Act of 1982</quotedText>”, by inserting <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 671.</p></sidenote> “<quotedText>under such Act</quotedText>” after “airport development project”, and by inserting “<quotedText>(as defined by section 11(8) of the Airport and Airway Development Act of 1970, as in effect on the date of enactment of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1711">49 USC 1711</ref>.</p></sidenote> this section)</quotedText>” after “general aviation airport”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">The last sentence of section 612(b) of the Federal Aviation Act of 1958 (49 U.S.C. 1432(b)) is amended by inserting “<quotedText>(1)</quotedText>” immediately after the words “relating to” and by inserting the following immediately before the period at the end thereof: “<quotedText>and (2) such grooving or other friction treatment for primary and secondary runways as the Secretary determines to be necessary</quotedText>”.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="525">SEC. 525. </num>
<heading class="inline">SAFETY CERTIFICATION OF AIRPORTS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<content class="inline">Section 612(a) of the Federal Aviation Act of 1958 (49 U.S.C. 1432(a)) is amended to read as follows:
<quotedContent>
<section>
<heading class="smallCaps centered">“power to issue</heading>
<section class="firstIndent1 fontsize10">
<num value="612">“<inline class="smallCaps">Sec</inline>. 612. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Administrator is empowered to issue airport operating certificates to, and establish minimum safety standards for the operation of, airports that serve any scheduled or unscheduled passenger operation of air carrier aircraft designed for more than 30 passenger seats.”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 612(b) of such Act (49 U.S.C. 1432(b)) is amended by striking out “<quotedText>serving air carriers certificated by the Civil Aeronautics Board</quotedText>” in the first sentence and inserting in lieu thereof “<quotedText>which is described in subsection (a) and which is required by the Administrator, by rule, to be certificated</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 612(c) of such Act (49 U.S.C. 1432(c)) is amended by striking out “<quotedText>air carrier airport enplaning annually less than one-quarter of 1 percent of the total number of passengers enplaned at all air carriers airports</quotedText>” and inserting in lieu thereof “<quotedText>airport described in subsection (a)(1) enplaning annually less than one-quarter of 1 percent of the total number of passengers enplaned at all airports described in subsection (a)(1)</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 610(a)(8) of such Act (49 U.S.C. 1430(a)(8)) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">For any person to operate an airport without an airport operating certificate required by the Administrator pursuant to section 612, or in violation of the terms of any such certificate; and”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
</section>
<page identifier="/us/stat/96/698">96 STAT. 698</page>
<section class="firstIndent0 fontsize10">
<num value="526">SEC. 526. </num>
<heading class="inline">CONTRACTING AUTHORITY.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2222">49 USC 2222</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">In the powers granted under section 519 of this title, the Secretary, in entering into a contract or other agreement with any State or political subdivision thereof for the’ purpose of permitting such State or subdivision to operate any airport facility within such State or subdivision shall insure that such contract or agreement contain, among others, a provision relieving the United States of any and all liability for the payment of any claim or other obligation arising out of or in connection with acts or omissions of employees of such State or political subdivision in the operation of any such airport facility.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="527">SEC. 527. </num>
<heading class="inline">STUDY OF AIRPORT ACCESS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2223">49 USC 2223</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<content class="inline">The Secretary shall appoint a task force, as provided in subsection (b), to study the problems of allocating the use of airport facilities and airspace (including, but not limited to, gate facilities, landing facilities, airspace slots, and ticketing and terminal space) among persons using or seeking to use such facilities. The task force shall make a study of present methods of allocating the use of airport facilities and airspace, and, if such action is determined to be appropriate, shall make recommendations for improving those methods and for resolving disputes with respect to the use of such facilities. The task force shall report its findings and recommendations <sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> to the chairman of the Committee on Public Works and Transportation of the House of Representatives and the chairman of the Committee on Commerce, Science, and Transportation of the Senate not later than one hundred and twenty days after the task force first meets under subsection (c).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">The task force shall consist of the Chairman of the Civil Aeronautics Board, who shall serve as chairman of the task force, and individuals appointed by the Secretary of Transportation not later than sixty days after the date of enactment of this title, including, but not limited to, a representative of each of the following:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the Department of Transportation;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the Department of Justice;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">States;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">owners and operators of airports, including those owners and operators of airports which do not restrict access, but which provide service to airports where access is currently restricted or is expected to be restricted in the future;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">trunk air carriers;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">regional air carriers (other than commuter air carriers);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">charter air carriers;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">commuter air carriers;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">all-cargo air carriers;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">general aviation;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">financial institutions with an interest in the aviation industry; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">aviation consumer groups.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The task force shall meet, at the direction of the chairman, not later than thirty days after all its members have been appointed under subsection (b), and at such other times as may be necessary to complete the study required by this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The Secretary shall provide such staff and support services as may be necessary to assist the task force in completing the report required by this section.</content>
</subsection>
</section>
<page identifier="/us/stat/96/699">96 STAT. 699</page>
<section class="firstIndent0 fontsize10">
<num value="528">SEC. 528. </num>
<heading class="inline">PART-TIME OPERATION OF FLIGHT SERVICE STATIONS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2224">49 USC 2224</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<content class="inline">Beginning on the date of enactment of this title, the Secretary shall not close or operate on a part-time basis any flight service station except in accordance with this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">During the period beginning on the date of enactment of this title and ending on September 30, 1983, the Secretary may provide for the part-time operation of not more than sixty existing flight service stations operated by the Federal Aviation Administration. The operation of a flight service station on a part-time basis shall be subject to the condition that during any period when a flight service station is part-timed, the service provided to airmen with respect to information relating to temperature, dewpoint, barometric pressure, ceiling, visibility, and wind direction and velocity for the area served by such station shall be as good as or better than the service provided when the station is open, and all such service shall be provided either by mechanical device or by contract with another party.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary may close not more than five existing flight service stations before October 1, 1983. After October 1, 1983, the Secretary may close additional flight service stations, but only if the service provided to airmen after the closure of such station with respect to information relating to temperature, dewpoint, barometric pressure, ceiling, visibility, and wind direction and velocity for the area served by such station is as good as or better than the service provided when the station was open and such service is provided either by mechanical device or by contract with another party.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="529">SEC. 529. </num>
<heading class="inline">EXPLOSIVE DETECTION K-9 TEAMS.</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s2225">49 USC 2225</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">The Secretary shall provide by grant for the continuation of the Explosive Detection K-9 Team Training Program for the purpose of detecting explosives at airports and aboard aircraft. There is authorized to be appropriated out of the Airport and Airway Trust Fund for purposes of this section not more than $150,000 nor less than $130,000 for each fiscal year beginning after September 30, 1981, and ending before October 1, 1987.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="530">SEC. 530. </num>
<heading class="inline">RELEASE OF CERTAIN CONDITIONS.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Crystal City, Texas</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding section 16 of the Federal Airport Act (as in effect on January 3, 1949), the Secretary <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1115">49 USC 1115 note</ref>.</p></sidenote> of Transportation is authorized, subject to the provisions of section 4 of the Act of October 1, 1949 (50 App. U.S.C. 1622c), and the provisions of paragraph (2) of this subsection, to grant releases from any of the terms, conditions, reservations, and restrictions contained in the deed of conveyance dated January 3, 1949, or any other deed of conveyance dated after such date and before the date of enactment of this section, under which the United States conveyed certain property to Crystal City, Texas, for airport purposes.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Any release granted by the Secretary of Transportation under paragraph (1) of this subsection shall be subject to the following conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Crystal City, Texas, shall agree that in conveying any interest in the property which the United States conveyed to the city by a deed described in paragraph (1) the city will receive an amount for such interest which is equal to the fair market value (as determined pursuant to regulations issued by such Secretary).</content>
</subparagraph>
<page identifier="/us/stat/96/700">96 STAT. 700</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Any such amount so received by the city shall be used by the city for the development, improvement, operation, or maintenance of a public airport.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Brownwood, Texas</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding section 16 of the Federal Airport Act (as in effect on J u n e 26, 1950), the Secretary of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1115">49 USC 1115 note</ref>.</p></sidenote> Transportation is authorized, subject to the provisions of section 4 of the Act of October 1, 1949 (50 App. U.S.C. 1622c), and the provisions of paragraph (2) of this subsection, to grant releases from any of the terms, conditions, reservations, and restrictions contained in the deeds of conveyance dated June 26, 1950, and April 1, 1963, under which the United States conveyed certain property to the city of Brownwood, Texas, for airport purposes.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Any release granted by the Secretary of Transportation under paragraph (1) of this subsection shall be subject to the following conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The city of Brownwood, Texas, shall agree that in conveying any interest in the property which the United States conveyed to the city by the deeds dated June 26, 1950, and April 1, 1963, the city will receive an amount for such interest which is equal to the fair market value (as determined pursuant to regulations issued by such Secretary).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Any such amount so received by the city shall be used by the city for the development, improvement, operation, or maintenance of a public airport.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Grand Junction, Colorado</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding section 16 of the Federal Airport Act (as in effect on September 14, 1951), the Secretary of Transportation is authorized, subject to the provisions of section 4 of the Act of October 1, 1949 (50 App. U.S.C. 1622c), and the provisions of paragraph (2) of this subsection, to grant releases from any of the terms, conditions, reservations, and restrictions contained in the deed of conveyance dated September 14, 1951, under which the United States conveyed certain property to the city of Grand Junction, Colorado, for airport purposes and the deed of conveyance dated March 24, 1975, under which the city of Grand Junction, Colorado, conveyed such property to the Walker Field Public Airport Authority.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Any release granted by the Secretary of Transportation under paragraph (1) of this subsection shall be subject to the following conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">The property for which releases are granted under this section shall not exceed a total of eighteen acres.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The Walker Field Public Airport Authority shall agree that in leasing, or conveying any interest in, the property for which releases are granted under this section, such Authority will receive an amount which is equal to the fair lease value or the fair market value, as the case may be (as determined pursuant to regulations issued by such Secretary).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">Any such amount so received by the Walker Field Public Airport Authority, shall be used by such Authority for the development, improvement, operation, or maintenance of the Walker Field Public Airport.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Newport, Arkansas</inline>.—</heading>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding section 16 of the Federal Airport Act (as in effect on December 17, 1947), the Secretary of Transportation is authorized, subject to the provisions of section 4 of the Act of October 1, 1949 (50 App. U.S.C. 1622c), and the provisions of paragraph (2) of this subsection, to grant releases from any of the terms, conditions, reservations, and restrictions contained<page identifier="/us/stat/96/701">96 STAT. 701</page> in the deed of conveyance dated December 17, 1947, or any other deed of conveyance dated after such date and before the date of enactment of this section, under which the United States conveyed certain property to Newport, Arkansas, for airport purposes.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Any release granted by the Secretary of Transportation under paragraph (1) of this subsection shall be subject to the following conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">Newport, Arkansas, shall agree that in conveying any interest in the property which the United States conveyed to the city by a deed described in paragraph (1) the city will receive an amount for such interest which is equal to the fair market value (as determined pursuant to regulations issued by such Secretary).</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">Any such amount so received by the city shall be used by the city for the development, improvement, operation, or maintenance of a public airport.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="531">SEC. 531. </num>
<heading class="inline">CONTINUATION OF CERTAIN CERTIFICATES.</heading>
<content class="indent0 firstIndent1 fontsize10">Notwithstanding any other provision of law or of any certificate issued by the Civil Aeronautics Board to the contrary, any certificate to engage in temporary air transportation which was issued under section 401(d)(8) of the Federal Aviation Act of 1958 or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s1371">49 USC 1371</ref>.</p></sidenote> pursuant to the Trans-Atlantic Route Proceeding, CAB Docket Number 25908, and any certificate which was issued in the California/Southwest-Mexico Route Proceeding, CAB Docket Number 32665, and which is in effect on the date of enactment of this title shall be effective for a period of two years beyond the period for which it was issued.</content>
</section>
<section class="firstIndent0 fontsize10">
<num value="532">SEC. 532. </num>
<heading class="inline">STATE TAXATION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<content class="inline">Section 1113(b) of the Federal Aviation Act of 1958 (49 U.S.C. 1513(b)) is amended by striking out “<quotedText>Nothing</quotedText>” and inserting in lieu thereof “<quotedText>Except as provided in subsection (d) of this section, nothing</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1113 of such Act is further amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">The following acts unreasonably burden and discriminate against interstate commerce and a State, subdivision of a State, or authority acting for a State or subdivision of a State may not do any of them:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">assess air carrier transportation property at a value that has a higher ratio to the true market value of the air carrier transportation property than the ratio that the assessed value of other commercial and industrial property of the same type in the same assessment jurisdiction has to the true market value of the other commercial and industrial property;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">levy or collect a tax on an assessment that may not be made under subparagraph (A) of this paragraph; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">levy or collect an ad valorem property tax on air carrier transportation property at a tax rate that exceeds the tax rate applicable to commercial and industrial property in the same assessment jurisdiction.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">In this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">‘assessment’ means valuation for a property tax levied by a taxing district;</content>
</subparagraph>
<page identifier="/us/stat/96/702">96 STAT. 702</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">‘assessment jurisdiction’ means a geographical area in a State used in determining the assessed value of property for ad valorem taxation;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">‘air carrier transportation property’ means property, as defined by the Civil Aeronautics Board, owned or used by an air carrier providing air transportation;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">‘commercial and industrial property’ means property, other than transportation property and land used primarily for agricultural purposes or timber growing, devoted to a commercial or industrial use and subject to a property tax levy; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">‘State’ shall include the Commonwealth of Puerto Rico, the Virgin Islands, Guam, the District of Columbia, the territories or possessions of the United States, and political agencies of two or more States.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">This subsection shall not apply to any in lieu tax which is wholly utilized for airport and aeronautical purposes.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
</title>
<title>
<num value="VI">TITLE VI—</num>
<heading class="inline">FEDERAL SUPPLEMENTAL COMPENSATION PROGRAM</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Extension of Benefits</heading>
<sidenote><p class="firstIndent0 fontsize8">Federal Supplemental Compensation Act of 1982.</p></sidenote>
<section>
<heading class="smallCaps centered">short title</heading>
<section class="firstIndent1 fontsize10">
<num value="601"><inline class="smallCaps">Sec</inline>. 601. </num>
<content class="inline">This subtitle may be cited as the “Federal Supplemental<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> Compensation Act of 1982”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">federal-state agreements</heading>
<section class="firstIndent1 fontsize10">
<num value="602"><inline class="smallCaps">Sec</inline>. 602. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Any State which desires to do so may enter into and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> participate in an agreement with the Secretary of Labor (hereinafter in this title referred to as the “Secretary”) under this subtitle. Any State which is a party to an agreement under this subtitle may, upon providing thirty days’ written notice to the Secretary, terminate such agreement.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Any such agreement shall provide that the State agency of the State will make payments of Federal supplemental compensation—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">to individiuals who—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">have exhausted all rights to regular compensation under the State law;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">have no rights to compensation (including both regular compensation and extended compensation) with respect to a week under such law or any other State unemployment compensation law or to compensation under any other Federal law (and is not paid or entitled to be paid any additional compensation under any such State or Federal law); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">are not receiving compensation with respect to such week under the unemployment compensation law of Canada;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">for any week of unemployment which begins in the individual’s period of eligibility,</content>
</paragraph>
<continuation class="inline">except that no payment of Federal supplemental compensation shall be made to any individual for any week of unemployment which<page identifier="/us/stat/96/703">96 STAT. 703</page> begins more than two years after the end of the benefit year for which he exhausted his rights to regular compensation.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">For purposes of subsection (b)(1)(A), an individual shall be deemed to have exhausted his rights to regular compensation under a State law when—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">no payments of regular compensation can be made under such law because such individual has received all regular compensation available to him based on employment or wages during his base period; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">his rights to such compensation have been terminated by reason of the expiration of the benefit year with respect to which such rights existed.</content>
</subparagraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">For purposes of any agreement under this subtitle—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the amount of the Federal supplemental compensation which shall be payable to any individual for any week of total unemployment shall be equal to the amount of the regular compensation (including dependents’ allowances) payable to him during his benefit year under the State law for a week of total unemployment; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the terms and conditions of the State law which apply to claims for extended compensation and to the payment thereof shall apply to claims for Federal supplemental compensation and the payment thereof; except where inconsistent with the provisions of this subtitle or with the regulations of the Secretary promulgated to carry out this subtitle.</content>
</paragraph>
<continuation class="inline">Solely for purposes of paragraph (2), the amendment made by section 2404(a) of the Omnibus Budget Reconciliation Act of 1981 <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/875">95 Stat. 875</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> shall be deemed to be in effect for all weeks beginning on or after September 12, 1982.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Any agreement under this subtitle with a State shall provide that the State will establish, for each eligible individual who files an application for Federal supplemental compensation, a Federal supplemental compensation account with respect to such individual’s benefit year.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Except as otherwise provided in this paragraph, the amount established in such account for any individual shall be equal to the lesser of—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">50 per centum of the total amount of regular compensation (including dependents’ allowances) payable to him with respect to the benefit year (as determined under the State law) on the basis of which he most recently received regular compensation; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">6 times his average weekly benefit amount (as determined for purposes of section 202(b)(1)(C) of the Federal-State Extended Unemployment Compensation Act of 1970) for his benefit year. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote></content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">If an extended benefit period was in effect under the Federal-State Extended Unemployment Compensation Act of 1970 in a State for any week which begins on or after June 1, 1982, and before the week for which the compensation is paid, subparagraph (A) shall be applied with respect to such State by substituting “<quotedText>10</quotedText>” for “6” in clause (ii) thereof.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">In the case of any State not described in subparagraph (B), subparagraph (A) shall be applied, only with respect to weeks during a high unemployment period, by substituting “<quotedText>8</quotedText>” for “6” in clause (ii) thereof.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<chapeau class="inline">For purposes of clause (i), the term “<quotedText>high unemployment period</quotedText>” means, with respect to any State, the period—</chapeau>
<page identifier="/us/stat/96/704">96 STAT. 704</page>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">(I) </num>
<content class="inline">which begins with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks equals or exceeds 3.5 percent, and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">(II) </num>
<content class="inline">which ends with the third week after the first week in which the rate of insured unemployment in the State for the period consisting of such week and the immediately preceding 12 weeks is less than 3.5 percent;</content>
</subclause>
<continuation class="inline">except that no high unemployment period shall last for a period of less than 4 weeks.</continuation>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">For purposes of clause (ii), the rate of insured unemployment for any period shall be determined in the same manner as determined for purposes of section 203 of the Federal-State Extended Unemployment Compensation Act of 1970.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote></content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">No Federal supplemental compensation shall be payable to any individual under an agreement entered into under this subtitle for any week beginning before whichever of the following is the later:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the week following the week in which such agreement is entered into; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">September 12, 1982.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">No Federal supplemental compensation shall be payable to any individual under an agreement entered into under this subtitle for any week beginning after March 31, 1983.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">payments to states having agreements for the payment of federal supplemental compensation</heading>
<section class="firstIndent1 fontsize10">
<num value="603"><inline class="smallCaps">Sec</inline>. 603. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">There shall be paid to each State which has entered<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> into an agreement under this subtitle an amount equal to 100 per centum of the Federal supplemental compensation paid to individuals by the State pursuant to such agreement.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">No payment shall be made to any State under this section in respect of compensation to the extent the State is entitled to reimbursement <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8501">5 USC 8501 <i>et seq.</i></ref></p></sidenote> in respect of such compensation under the provisions of any Federal law other than this subtitle or chapter 85 of title 5 of the United States Code. A State shall not be entitled to any reimbursement under such chapter 85 in respect of any compensation to the extent the State is entitled to reimbursement under this subtitle in respect of such compensation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Sums payable to any State by reason of such State’s having an agreement under this subtitle shall be payable, either in advance or by way of reimbursement (as may be determined by the Secretary), in such amounts as the Secretary estimates the State will be entitled to receive under this subtitle for each calendar month, reduced or increased, as the case may be, by any amount by which the Secretary finds that his estimates for any prior calendar month were greater or less than the amounts which should have been paid to the State. Such estimates may be made on the basis of such statistical sampling, or other method as may be agreed upon by the Secretary and the State agency of the State involved.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">financing provisions</heading>
<section class="firstIndent1 fontsize10">
<num value="604"><inline class="smallCaps">Sec</inline>. 604. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Funds in the extended unemployment compensa-<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note.</ref></p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1105">42 USC 1105</ref>.</p></sidenote> account (as established by section 905 of the Social Security Act) of the Unemployment Trust Fund shall be used for the making of<page identifier="/us/stat/96/705">96 STAT. 705</page> payments to States having agreements entered into under this subtitle.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Secretary shall from time to time certify to the Secretary of the Treasury for payment to each State the sums payable to such State under this subtitle. The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payments to the State in accordance with such certification, by transfers from the extended unemployment compensation account (as established by section 905 of the Social Security Act) to the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1105">42 USC 1105</ref>.</p></sidenote> account of such State in the Unemployment Trust Fund.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">There are hereby authorized to be appropriated, without fiscal year limitation, to the extended unemployment compensation account, such sums as may be necessary to carry out the purposes of this subtitle. Amounts appropriated pursuant to the preceding sentence shall not be required to be repaid.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">There are hereby authorized to be appropriated from the general fund of the Treasury, without fiscal year limitation, such funds as may be necessary for purposes of assisting States (as provided in title III of the Social Security Act) in meeting the costs <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s501">42 USC. 501</ref>.</p></sidenote> of administration of agreements under this subtitle.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">definitions</heading>
<section class="firstIndent1 fontsize10">
<num value="605"><inline class="smallCaps">Sec</inline>. 605. </num>
<chapeau class="inline">For purposes of this subtitle— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the terms “compensation”, “regular compensation”, “extended compensation”, “base period”, “benefit year”, “State”, “State agency”, “State law”, and “week” shall have the meanings assigned to them under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970; and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">the term “period of eligibility” means, with respect to any individual, any week which begins on or after September 12, 1982, and begins before April 1, 1983; except that an individual shall not have a period of eligibility unless—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">his benefit year ends on or after June 1, 1982, or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">such individual was entitled to extended compensation for a week which begins on or after June 1, 1982.</content>
</subparagraph>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">fraud and overpayments</heading>
<section class="firstIndent1 fontsize10">
<num value="606"><inline class="smallCaps">Sec</inline>. 606. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">If an individual knowingly has made, or caused to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s3304">26 USC 3304 note</ref>.</p></sidenote> be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of Federal supplemental compensation under this subtitle to which he was not entitled, such individual—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">shall be ineligible for further Federal supplemental compensation under this subtitle in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">shall be subject to prosecution under section 1001 of title 18, United States Code.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">In the case of individuals who have received amounts of Federal supplemental compensation under this subtitle to which they were not entitled, the State is authorized to require such individuals to repay the amounts of such Federal supplemental<page identifier="/us/stat/96/706">96 STAT. 706</page> compensation to the State agency, except that the State agency may waive such repayment if it determines that—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">the payment of such Federal Supplemental compensation was without fault on the part of any such individual, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">such repayment would be contrary to equity and good conscience.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">The State agency may recover the amount to be repaid, or any part thereof, by deductions from any Federal supplemental compensation payable to such individual under this subtitle or from any unemployment compensation payable to such individual under any Federal unemployment compensation law administered by the State agency or under any other Federal law administered by the State agency which provides for the payment of any assistance or allowance with respect to any week of unemployment, during the three-year period after the date such individuals received the payment of the Federal supplemental compensation to which they were not entitled, except that no single deduction may exceed 50 per centum of the weekly benefit amount from which such deduction is made.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">No repayment shall be required, and no deduction shall be made, until a determination has been made, notice thereof and an opportunity for a fair hearing has been given to the individual, and the determination has become final.</content>
</subparagraph>
</paragraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">(3) </num>
<content class="inline">Any determination by a State agency under paragraph (1) or (2) shall be subject to review in the same manner and to the same extent as determinations under the State unemployment compensation law, and only in that manner and to that extent.</content>
</subparagraph>
</subsection>
</section>
</section>
</subtitle>
<subtitle>
<num value="B">Subtitle B—</num>
<heading class="inline">Taxation of Unemployment Compensation</heading>
<section class="firstIndent0 fontsize10">
<num value="611">SEC. 611. </num>
<heading class="inline">TAXATION OF UNEMPLOYMENT COMPENSATION.</heading>
<subsection class="firstIndent1 fontsize10">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Lowering Base Amount from $20,000 to $12,000 (from $25,000 to $18,000 in Case of Joint Return)</inline>.—</heading>
<chapeau class="inline">Subsection (b) of section 85 of the Internal Revenue Code of 1954 (defining base<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s85">26 USC 85</ref>.</p></sidenote> amount) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$20,000</quotedText>” and inserting in lieu thereof “<quotedText>$12,000</quotedText>”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$25,000</quotedText>” and inserting in lieu thereof “<quotedText>$18,000</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Effective Dates</inline>.—</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t26/s85">26 USC 85 note</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<heading class="inline"><inline class="smallCaps">Compensation paid after 1981</inline>.—</heading>
<content class="inline">The amendments made by this section shall apply to payments of unemployment compensation made after December 31, 1981, in taxable years ending after such date.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<heading class="inline"><inline class="smallCaps">No addition to tax for underpayment of estimated tax attributable to application of amendments to compensation paid in 1982</inline>.—</heading>
<content class="inline">No addition to tax shall be made under section 6654 of the Internal Revenue Code of 1954 with respect to any underpayment to the extent such underpayment is attributable to unemployment compensation which is received during 1982 and which (but for the amendments made by subsection (a)) would not be includable in gross income.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<heading class="inline"><inline class="smallCaps">Special rule for fiscal year taxpayers</inline>.—</heading>
<chapeau class="inline">In the case of a taxable year (other than a calendar year) which includes January 1, 1982—</chapeau>
<page identifier="/us/stat/96/707">96 STAT. 707</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the amendments made by this section shall be applied by taking into account the entire amount of unemployment compensation received during such taxable year, but</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the increase in gross income for such taxable year as a result of such amendments shall not exceed the amount of unemployment compensation paid after December 31, 1981.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<heading class="inline"><inline class="smallCaps">Unemployment compensation defined</inline>.—</heading>
<content class="inline">For purposes of this subsection, the term “unemployment compensation” has the meaning given to such term by section 85(c) of the Internal Revenue Code of 1954.</content>
</paragraph>
</subsection>
</section>
</subtitle>
</title>
<action>
<actionDescription>Approved September 3, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/4961">H.R. 4961</ref>:</heading>
<note>
<heading>HOUSE REPORTS: No. 97–404 (Comm. on Ways and Means) and No. 97–760 (Comm. of Conference).</heading>
</note>
<note>
<heading>SENATE REPORTS: No. 97–494 Vols. 1 and 2 (Comm. on Finance) and No. 97–530 (Comm. of Conference).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Dec. 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">Vol 128 (1982): July 19–22, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Aug. 19, House and Senate agreed to conference report.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–249: To amend the International Safe Container Act.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>249</docNumber>
<citableAs>Public Law 97–249</citableAs>
<citableAs>96 Stat. 708</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/708">96 STAT. 708</page>
<dc:type>Public Law</dc:type> <docNumber>97–249</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the International Safe Container Act.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6732">H.R. 6732</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">International Safe Container Act, amendment.</p></sidenote>
<section class="inline">
<chapeau class="inline">That the International Safe Container Act (46 U.S.C. 1501–1508) is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by amending section 3(b) to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">During the period beginning on the date the instrument of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t46/s1502">46 USC 1502</ref></p></sidenote> ratification is deposited by the United States in accordance with the provisions of article VII of the Convention, and before January 1, 1985, an owner of an approved existing container may have a safety approval plate affixed to it, if that container is found to meet the standards of the Convention.”; and</content>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by amending section 5(a)(2) by striking out “<quotedText>September 6,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t46/s1504">46 USC 1504</ref></p></sidenote> 1982</quotedText>” and inserting in lieu thereof “<quotedText>January 1, 1985</quotedText>”.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content class="inline">This Act shall take effect on the later of the date of its<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t46/s1502">46 USC 1502 note.</ref></p></sidenote> enactment or September 6, 1982.</content>
</section>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6732">H.R. 6732</ref>: </heading>
<note>
<heading>HOUSE REPORT No. 97–737 (Comm. on Merchant Marine and Fisheries). </heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982): </heading>
<p class="indent4 firstIndent-1">Aug. 17, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 20, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–250: To correct the boundary of Crater Lake National Park in the State of Oregon, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>250</docNumber>
<citableAs>Public Law 97–250</citableAs>
<citableAs>96 Stat. 709</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/709">96 STAT. 709</page>
<dc:type>Public Law</dc:type> <docNumber>97–250</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To correct the boundary of Crater Lake National Park in the State of Oregon, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/s/1119">S. 1119</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<section class="inline">
<chapeau class="inline">That</chapeau>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">the first<sidenote><p class="firstIndent0 fontsize8">Crater Lake National Park Oreg.</p><p class="firstIndent0 fontsize8">Boundary corrections.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s121">16 USC 121</ref>.</p></sidenote> section of the Act entitled, “An Act reserving from the public lands in the State of Oregon, as a public park for the benefit of the people of the United States, and for the protection and preservation of the game, fish, timber, and all other natural objects therein, a tract of land herein described, and so forth”, approved May 22, 1902 (32 Stat. 202), as amended, is further amended by revising the second sentence thereof to read as follows: “<quotedText>The boundary of the park shall encompass the lands, waters, and interests therein within the area generally depicted on the map entitled, ‘Crater Lake National Park, <sidenote><p class="firstIndent0 fontsize8">Map; filing and availability.</p></sidenote> Oregon’, numbered 106–80–001–A, and dated March 1981, which shall be on file and available for public inspection in the office of the National Park Service, Department of the Interior.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Lands, water, and interests therein excluded from the boundary <sidenote><p class="firstIndent0 fontsize8">Rogue River National Forest.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s121">16 USC 121 note</ref>.</p></sidenote>of Crater Lake National Park by subsection (a) are hereby made a part of the Rogue River National Forest, and the boundary of such national forest is revised accordingly.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary of the Interior is authorized and directed to <sidenote><p class="firstIndent0 fontsize8">Water quality studies and investigations.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s122a">16 USC 122a</ref>.</p></sidenote> promptly instigate studies and investigations as to the status and trends of change of the water quality of Crater Lake, and to immediately implement such actions as may be necessary to assure the retention of the lake's natural pristine water quality. Within two <sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> years of the effective date of this provision, and biennially thereafter for a period of ten years, the Secretary shall report the results of such studies and investigations, and any implementation actions instigated, to the appropriate committees of the Congress.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">In accordance with section 3(c) of the Wilderness Act (78 <sidenote><p class="firstIndent0 fontsize8">Cumberland Island National Seashore, Ga.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s1132">16 USC 1132 note</ref>.</p></sidenote> Stat. 890, 892; 16 U.S.C. 1132(c)), certain lands in the Cumberland Island National Seashore, Georgia, which comprise about eight thousand eight hundred and forty acres, and which are depicted on the map entitled “Wilderness Plan, Cumberland Island National Seashore, Georgia”, dated November 1981, and numbered 640–20038E, are hereby designated as wilderness and therefor, as components of the National Wilderness Preservation System. Certain <sidenote><p class="firstIndent0 fontsize8">Notice; publication in Federal Register.</p></sidenote> other lands in the Seashore, which comprise about eleven thousand seven hundred and eighteen acres, and which are designated on such map as “Potential Wilderness”, are, effective upon publication in the Federal Register of a notice by the Secretary of the Interior that all uses thereon prohibited by the Wilderness Act have ceased, designated wilderness. Such notice shall be published with respect to any tract within such eleven thousand seven hundred and eighteen acre area after the Secretary has determined that such uses have ceased on that tract. The map and a description of the boundaries<sidenote><p class="firstIndent0 fontsize8">Map and boundaries description; filing and availability.</p></sidenote> of the areas designated by this section as wilderness shall be on<page identifier="/us/stat/96/710">96 STAT. 710</page> file and available for public inspection in the office of the Director of the National Park Service, Department of the Interior, and in the office of the Superintendent of the Cumberland Island National Seashore.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Within six months after the enactment of this Act, a map and a description of the boundaries of the Cumberland Island Wilderness shall be filed with the Energy and Natural Resources Committee of the United States Senate and with the Interior and Insular Affairs Committee of the United States House of Representatives. Such map and description shall have the same force and effect as if included in this Act, except that correction of clerical and typographical errors in such map and description may be made.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The wilderness area designated by this section shall be known<sidenote><p class="firstIndent0 fontsize8">Cumberland Island Wilderness.</p></sidenote> as the Cumberland Island Wilderness. Subject to valid existing rights, the wilderness area shall be administered by the Secretary of the Interior in accordance with the applicable provisions of the Wilderness Act governing areas designated by that Act as wilderness areas, except that any reference in such provisions to the effective date of the Wilderness Act shall be deemed to be a reference to the effective date of this Act, and where appropriate, any reference in that Act to the Secretary of Agriculture shall be deemed to be a reference to the Secretary of the Interior.</content>
</subsection>
</section>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/1119">S. 1119</ref>:</heading>
<note>
<heading>HOUSE REPORT No. 97–383 (Comm. on Interior and Insular Affairs).</heading>
</note>
<note>
<heading>SENATE REPORT No. 97–205 (Comm. on Energy and Natural Resources).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<p class="indent4 firstIndent-1">Vol. 127 (1981): Oct. 21, considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Dec. 15, considered and passed House, amended.</p>
<p class="indent4 firstIndent-1">Vol. 128 (1982): Aug. 19, Senate concurred in House amendment.</p>
</note>
<note>
<heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 36 (1982):</heading>
<p class="indent4 firstIndent-1">Sept. 9, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–251: To amend title 38, United States Code, to enhance recruitment and retention by the Veterans’ Administration of nurses and certain other health-care personnel, to improve the Veterans’ Administration Health Professional Scholarship Program and certain aspects of other Veterans’ Administration health-care programs, and to extend certain expiring Veterans’ Administration health-care programs; and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>251</docNumber>
<citableAs>Public Law 97–251</citableAs>
<citableAs>96 Stat. 711</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/711">96 STAT. 711</page>
<dc:type>Public Law</dc:type> <docNumber>97–251</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend title 38, United States Code, to enhance recruitment and retention by the Veterans’ Administration of nurses and certain other health-care personnel, to improve the Veterans’ Administration Health Professional Scholarship Program and certain aspects of other Veterans’ Administration health-care programs, and to extend certain expiring Veterans’ Administration health-care programs; and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6350">H.R. 6350</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">Veterans’ Administration Health-Care Programs Improvement and Extension Act of 1982.</p>
<p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s101">38 USC 101 note</ref>.</p></sidenote>
<section>
<heading class="smallCaps centered">short title; references to title 38, united states code</heading>
<section class="firstIndent1 fontsize10">
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">This Act may be cited as the “Veterans’ Administration Health-Care Programs Improvement and Extension Act of 1982”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or a repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of title 38, United States Code.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">pay and work schedules for nurses and certain other health-care personnel</heading>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Paragraph (10) of section 4107(e) is amended to read as <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s4107">38 USC 4107</ref>.</p></sidenote> follows:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="10">“(10)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Notwithstanding any other provision of law but subject to subparagraphs (B) and (C) of this paragraph, if the Administrator determines it to be necessary in order to obtain or retain the services of nurses, the Administrator—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">may increase the rates of additional pay authorized under paragraphs (2) through (8) of this subsection; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">may extend the period for which additional pay authorized under paragraph (3) of this subsection is paid to include part or all of a tour of duty any part of which is within the period commencing at midnight Friday and ending at midnight Saturday.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">An increase under subparagraph (A)(i) of this paragraph in rates of additional pay (i) may be made at any specific Veterans’ Administration health-care facility in order to provide nurses, or any category of nurses, at such facility additional pay in an amount competitive with, but not exceeding, the amount of the same type of pay that is paid to the same category of nurses at non-Federal health-care facilities in the same geographic area as such Veterans’ Administration health-care facility (based upon a reasonably representative sampling of such non-Federal facilities), and (ii) may be made on a nationwide, local, or other geographic basis if the Administrator finds that such an increase is justified on the basis of a review of the need for such increase (based upon a reasonably<page identifier="/us/stat/96/712">96 STAT. 712</page> representative sampling of non-Federal health-care facilities in the geographic area involved).</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">An extension under subparagraph (A)(ii) of this paragraph of the period for which additional pay may be paid under paragraph (3) of this subsection may be made on a nationwide, local, or other geographic basis. Any such extension shall be based on a determination by the Administrator that such extension is justified on the basis of a review of the need for such extension in such geographic area.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">The rates of additional pay payable pursuant to an extension under such subparagraph shall be established as a percentage of the applicable hourly rates of basic pay. Such rates of additional pay may not exceed the lesser of (I) the percentage of such hourly rates of basic pay that the Administrator determines is necessary to be paid within the geographic area involved in order to obtain or retain the services of nurses, and (II) the percentage provided for in paragraph (3) of this subsection of the applicable hourly rate of basic pay.”.</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 4107(f) is amended by striking out paragraphs (2) through (8) of.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 4107 is amended by adding at the end the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any other provision of law but subject to paragraph (2) of this subsection, if the Administrator determines it to be necessary in order to obtain or retain the services of nurses at any Veterans’ Administration health-care facility, the Administrator may provide, in the case of nurses appointed under this subchapter and employed at such facility, that such nurses who work two regularly scheduled twelve-hour tours of duty within the period commencing at midnight Friday and ending at midnight the following Sunday shall be considered for all purposes (except computation of full-time equivalent employees for the purposes of determining compliance with personnel ceilings) to have worked a full forty-hour basic workweek.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Basic and additional pay for a nurse who is considered under paragraph (1) of this subsection to have worked a full forty-hour basic workweek shall be subject to subparagraphs (B) and (C) of this paragraph.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The hourly rate of basic pay for such a nurse for service performed as part of a regularly scheduled twelve-hour tour of duty within the period commencing at midnight Friday and ending at midnight the following Sunday shall be derived by dividing the nurse’s annual rate of basic pay by one thousand two hundred and forty-eight.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C)</num>
<clause class="inline">
<num value="i">(i) </num>
<content class="inline">Such a nurse who performs a period of service in excess of<sidenote><p class="firstIndent0 fontsize8">Overtime pay.</p></sidenote> such nurse’s regularly scheduled two twelve-hour tours of duty is entitled to overtime pay under subsection (e)(5) of this section, or other applicable law, for officially ordered or approved service performed in excess of eight hours on a day other than a Saturday or Sunday or in excess of twenty-four hours within the period commencing at midnight Friday and ending at midnight the following Sunday.</content>
</clause>
<clause class="indent0 firstIndent1 fontsize10">
<num value="ii">“(ii)</num>
<subclause class="inline">
<num value="I">(I) </num>
<content class="inline">Except as provided in subdivision (II) of this division, a nurse to whom this paragraph is applicable is not entitled to additional pay under subsection (e) of this section, or other applicable law, for any period included in a regularly scheduled twelve-hour tour of duty.</content>
</subclause>
<page identifier="/us/stat/96/713">96 STAT. 713</page>
<subclause class="indent0 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">If the Administrator determines it to be further necessary in order to obtain or retain the services of nurses at a particular facility, a nurse to whom this paragraph is applicable who performs service in excess of such nurse’s regularly scheduled two twelve-hour tours of duty may be paid overtime pay under subsection (e)(5) of this section, or other applicable law, for all or part of the hours of officially ordered or approved service performed by such nurse in excess of forty hours during an administrative workweek.</content>
</subclause>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">A nurse described in paragraph (2)(A) of this subsection who is absent on approved sick leave or annual leave during a regularly scheduled twelve-hour tour of duty shall be charged for such leave at a rate of five hours of leave for three hours of absence.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Administrator shall prescribe regulations for the implementation <sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> of this subsection.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Not later than one hundred and twenty days after the date <sidenote><p class="firstIndent0 fontsize8">Proposed regulations; publication in Federal Register.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s4107">38 USC 4107 note</ref>.</p></sidenote> of the enactment of this Act, the Administrator of Veterans’ Affairs shall publish in the Federal Register, for public review and comment for a period of not to exceed sixty days, proposed regulations for the implementation of subsection (e)(10) of section 4107 of title 38, United States Code (as amended by subsection (a) of this section), subsection (g) of such section, and subsection (h) of such section (as added by subsection (c) of this section).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Not later than three hundred days after the date of the <sidenote><p class="firstIndent0 fontsize8">Final regulations; publication in Federal Register.</p></sidenote> enactment of this Act, the Administrator of Veterans’ Affairs shall publish in the Federal Register final regulations for the implementation of such subsections.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">health professional scholarship program</heading>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 4142 is amended—</chapeau>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t37/s4142">38 USC 4142</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">in subsection (a)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by striking out “<quotedText>full-time</quotedText>” in clause (1); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by adding below clause (4) the following new sentences:</content>
</subparagraph>
</paragraph>
<continuation class="inline">“To be accepted as a participant in the Scholarship Program, an<sidenote><p class="firstIndent0 fontsize8">Participant eligibility requirements.</p></sidenote> individual must be accepted for enrollment or be enrolled (as described in clause (1) of this subsection) as a full-time student, except that an individual who is a Veterans’ Administration employee described in subsection (g)(1) of this section may be accepted as a participant if accepted for enrollment or enrolled (as described in clause (1) of this subsection) for study on less than a full-time but not less than a half-time basis. (Such a participant is hereinafter in this subchapter referred to as a ‘part-time student’.)”;</continuation>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subsection (e)(l)(A)(i), by inserting “<quotedText>(or in a case in which an extension is granted under subsection (g)(3) of this section, the number of school years provided for as a result of such extension)</quotedText>” after “years”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">in subsection (e)(1)(B)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>(to be reduced, in the case of a participant who is a part-time student, in accordance with the proportion that the number of credit hours carried by such participant in any such school year bears to the number of credit hours required to be carried by a full-time student in the course of training being pursued by the participant)</quotedText>” in division (iv)(I) after “Scholarship Program”;</content>
</subparagraph>
<page identifier="/us/stat/96/714">96 STAT. 714</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>years; and</quotedText>” in division (iv)(II) and inserting in lieu thereof “<quotedText>years (or, in the case of a participant who is a part-time student, one calendar year);</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by inserting “<quotedText>and</quotedText>” at the end of division (v); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by adding at the end the following new division:
<quotedContent>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<content class="inline">in the case of a participant who is a part-time student, to maintain employment, while enrolled in such course of training, as a Veterans’ Administration employee permanently assigned to a Veterans’ Administration health-care facility;”;</content>
</clause>
</quotedContent>
</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">in subsection (f)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting a comma and “<quotedText>except that a stipend may<sidenote><p class="firstIndent0 fontsize8">Stipend; limitations.</p></sidenote> not be paid to a participant who is a full-time employee of the Veterans’ Administration and the stipend of a participant who is a part-time student shall be adjusted as provided in subsection (g)(2) of this section</quotedText>” before the period at the end of paragraph (1)(B); and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by inserting “<quotedText>maximum</quotedText>” after “<quotedText>The</quotedText>” in paragraph (3);</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by redesignating subsections (g), (h), and (i) as subsections (h), (i), and (j), respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">by inserting after subsection (f) the following new subsection (g):</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">To be accepted as a participant as a part-time student, an individual must be a full-time Veterans’ Administration employee permanently assigned to a Veterans’ Administration health-care facility on the date on which such individual submits the application referred to in subsection (a)(2) of this section and on the date on which such individual becomes a participant in the Scholarship Program.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">If a participant in the Scholarship Program is awarded a scholarship as a part-time student—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the maximum amount of the stipend payable to such<sidenote><p class="firstIndent0 fontsize8">Maximum stipend.</p></sidenote> participant under subsection (f)(1)(B) of this section shall be reduced in accordance with the proportion that the number of credit hours carried by such participant bears to the number of credit hours required to be carried by a full-time student in the course of training being pursued by the participant; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a stipend may not be paid to such participant under such subsection for any month during which such participant is not actually attending the course of training in which such participant is enrolled.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">In the case of a participant who is a part-time student, the<sidenote><p class="firstIndent0 fontsize8">Scholarship award period extension.</p></sidenote> Administrator may extend the scholarship award period to a maximum of six school years if the Administrator determines that such an extension would be in the best interest of the United States.”; and</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<chapeau class="inline">in subsection (h) (as redesignated by clause (4))—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>by virtue of their participation in such program (1)</quotedText>” after “<quotedText>Program shall not</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by striking out “<quotedText>and shall not</quotedText>” and inserting in lieu thereof a comma and “<quotedText>or (2)</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">by striking out “<quotedText>employment</quotedText>” and inserting in lieu thereof “<quotedText>personnel</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by striking out “<quotedText>while they</quotedText>” and all that follows through “<quotedText>clinical training</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 4143(b) is amended—</chapeau>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s4143">38 USC 4143</ref>.</p></sidenote>
<page identifier="/us/stat/96/715">96 STAT. 715</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>who is a full-time student or the date described in paragraph (5) of this subsection with respect to a participant who is a part-time student</quotedText>” in paragraph (1) after “<quotedText>Scholarship Program</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by amending paragraph (2) to read as follows:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<num value="2">“(2) </num>
<chapeau class="inline">As soon as possible after the applicable date described in paragraph (3) of this subsection or provided for under paragraph (5) of this subsection, the Administrator shall—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of a participant who is not a full-time employee in the Department of Medicine and Surgery, appoint such participant as such an employee; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of a participant who is such an employee but is not serving in a position for which such participant’s course of training prepared such participant, assign such participant to such a position.”;</content>
</subparagraph>
</quotedContent>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">in paragraph (3)(B) by inserting “<quotedText>the later of (i) the date upon which the participant completes such participant’s course of training, or (ii)</quotedText>” after “<quotedText>is</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">by adding at the end the following new paragraph:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<num value="5">“(5) </num>
<content class="inline">The Administrator shall by regulation prescribe the date for the beginning of the period of obligated service of a participant who was a part-time student. Such regulations shall prescribe terms as similar as practicable to the terms set forth in paragraph (3) of this subsection.”.</content>
</quotedContent>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 4143(c) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Except as provided in paragraph (2) of this subsection, a participant in the Scholarship Program shall be considered to have begun serving such participant’s period of obligated service—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">on the date, after such participant’s course completion date, on which such participant (in accordance with subsection (a) of this section) is appointed under this chapter as a full-time employee in the Department of Medicine and Surgery; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">if the participant is a full-time employee in the Department of Medicine and Surgery on such course completion date, on the date thereafter on which such participant is assigned to a position for which such participants course of training prepared such participant.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">A participant in the Scholarship Program who on such participant’s course completion date is a full-time employee in the Department of Medicine and Surgery serving in a capacity for which such participant’s course of training prepared such participant shall be considered to have begun serving such participant’s period of obligated service on such course completion date.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">For the purposes of this subsection, the term ‘course completion <sidenote><p class="firstIndent0 fontsize8">“Course completion date.”</p></sidenote> date’ means the date on which a participant in the Scholarship Program completes such participant’s course of training under the program.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">Section 4144(b) is amended—</chapeau>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s4144">38 USC 4144</ref>.</p></sidenote>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in clauses (1) and (2), by striking out the semicolon at the end and inserting in lieu thereof a comma;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the semicolon and “<quotedText>or</quotedText>” at the end of clause (3) and inserting in lieu thereof a comma;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out the semicolon at the end of clause (4) and inserting in lieu thereof a comma and “<quotedText>or</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by inserting after clause (4) the following new clause:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">in the case of a participant who is a part-time student, fails to maintain employment, while enrolled in the course of<page identifier="/us/stat/96/716">96 STAT. 716</page> training being pursued by such participant, as a Veterans’ Administration employee permanently assigned to a Veterans’ Administration health-care facility,”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">contract care in puerto rico and the virgin islands</heading>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">Section 601(4)(C)(v) is amended by striking out “<quotedText>September<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s601">38 USC 601</ref>.</p></sidenote> 30, 1982,</quotedText>” and inserting in lieu thereof “<quotedText>September 30, 1983,</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">restoration of champva eligibility for certain medicare beneficiaries</heading>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 613 is amended by adding at the end the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s613">38 USC 613</ref></p></sidenote> following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Notwithstanding the second sentence of section 1086(c) of title 10 or any other provision of law, any spouse, surviving spouse, or child who, after losing eligibility for medical care under this section by virtue of becoming entitled to hospital insurance benefits under part A of title XVIII of the Social Security Act (42 U.S.C. 1395c et seq.), has exhausted any such benefits shall become eligible for medical care under this section and shall not thereafter lose such eligibility under this section by virtue of becoming again eligible for such hospital insurance benefits.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall take effect on<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s613">38 USC 613 note</ref>.</p></sidenote> October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">extension for report on alcohol and drug dependence and abuse pilot program</heading>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<content class="inline">Section 620A(f) is amended by striking out “<quotedText>March 31,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s620A">38 USC 620A</ref>.</p></sidenote> 1983,</quotedText>” and “September 30, 1982,” and inserting in lieu thereof “<quotedText>March 31, 1984,</quotedText>” and “September 30, 1983,”, respectively.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">technical amendment relating to payments to state veterans homes</heading>
<section class="firstIndent1 fontsize10">
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num>
<content class="inline">Section 643 is amended by striking out “<quotedText>of any war</quotedText>”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s643">38 USC 643</ref>.</p></sidenote></content>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of appropriations for grants to state veterans homes</heading>
<section class="firstIndent1 fontsize10">
<num value="8"><inline class="smallCaps">Sec</inline>. 8. </num>
<content class="inline">The first sentence of section 5033(a) is amended to read as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s5033">38 USC 5033</ref>.</p></sidenote> follows: “<quotedText>There is hereby authorized to be appropriated $15,000,000 for fiscal year 1980 and such sums as may be necessary for fiscal year 1981 and for each of the five succeeding fiscal years.</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">exchange of medical information with state veterans’ homes</heading>
<section class="firstIndent1 fontsize10">
<num value="9"><inline class="smallCaps">Sec</inline>. 9. </num>
<content class="inline">Section 5054(b) is amended by inserting “<quotedText>(including State<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s5054">38 USC 5054</ref>.</p></sidenote> home facilities furnishing domiciliary, nursing home, or hospital care to veterans)</quotedText>” before the period at the end of the first sentence.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">report on the use of flexible and compressed work schedules by the veterans’ administration</heading>
<section class="firstIndent1 fontsize10">
<num value="10"><inline class="smallCaps">Sec</inline>. 10. </num>
<content class="inline">Not later than July 1, 1984, the Administrator of Veterans’<sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s219">38 USC 219 note</ref>.</p></sidenote> Affairs shall submit to Congress a report on the results of the use of flexible and compressed work schedules by the Veterans’<page identifier="/us/stat/96/717">96 STAT. 717</page> Administration. Such report shall include (1) an evaluation of the effects of the use of such schedules on the recruitment and retention of Veterans’ Administration employees, on such employees’ productivity and morale, and on such employees’ effectiveness in carrying out the missions of the Veterans’ Administration, and (2) such recommendations for administrative or legislative action, or both, as the Administrator considers appropriate in light of the need for and use of flexible and compressed work schedules by the Veterans’ Administration.</content>
</section>
</section>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6350">H.R. 6350</ref> (<ref href="/us/bill/97/s/2385">S. 2385</ref>):</heading>
<note>
<heading>HOUSE REPORT No. 97–543 (Comm. on Veterans’ Affairs).</heading>
</note>
<note>
<heading>SENATE REPORT No. 97–467 accompanying S. 2385 (Comm. on Veterans’ Affairs)..</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">June 14, 15, considered and passed House.</p>
<p class="indent4 firstIndent-1">June 21, considered and passed Senate, amended, in lieu of S. 2385.</p>
<p class="indent4 firstIndent-1">Aug. 19, House concurred in Senate amendments with amendments.</p>
<p class="indent4 firstIndent-1">Aug. 20, Senate concurred in House amendments.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–252: To authorize appropriations for fiscal year 1983 for the Armed Forces for procurement, for research, development, test, and evaluation, and for operation and maintenance, to prescribe personnel strengths for such fiscal year for the Armed Forces and for civilian employees of the Department of Defense, to authorize appropriations for such fiscal year for civil defense, to authorize supplemental appropriations for fiscal year 1982, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>252</docNumber>
<citableAs>Public Law 97–252</citableAs>
<citableAs>96 Stat. 718</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/718">96 STAT. 718</page>
<dc:type>Public Law</dc:type> <docNumber>97–252</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To authorize appropriations for fiscal year 1983 for the Armed Forces for procurement, for research, development, test, and evaluation, and for operation and maintenance, to prescribe personnel strengths for such fiscal year for the Armed Forces and for civilian employees of the Department of Defense, to authorize appropriations for such fiscal year for civil defense, to authorize supplemental appropriations for fiscal year 1982, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/s/2248">S. 2248</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">Department of Defense Authorization Act, 1983.</p></sidenote>
<section class="inline">
<content class="inline">That this Act may be cited as the “Department of Defense Authorization Act, 1983”.
</content>
</section>
<title>
<num value="I">TITLE I—</num>
<heading class="inline">PROCUREMENT</heading>
<section>
<heading class="smallCaps centered">authorization of appropriations, army</heading>
<section class="firstIndent1 fontsize10">
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement of aircraft, missiles, weapons and tracked combat vehicles, and ammunition and for other procurement for the Army as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For aircraft, $2,541,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For missiles, $2,846,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For weapons and tracked combat vehicles, $4,707,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For ammunition, $2,486,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For other procurement, $4,391,100,000.</p>
</content>
</level>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of appropriations, navy and marine corps</heading>
<section class="firstIndent1 fontsize10">
<num value="102"><inline class="smallCaps">Sec</inline>. 102. </num>
<subsection class="inline">
<num value="a">(a) </num>
<heading class="inline"><inline class="smallCaps">Aircraft</inline>.—</heading>
<content class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement of aircraft for the Navy in the amount of $11,304,600,000.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<heading class="inline"><inline class="smallCaps">Weapons</inline>.—</heading>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement of weapons (including missiles and torpedoes) for the Navy as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For missile programs, $3,058,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-48 torpedo program, $134,300,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-46 torpedo program, $141,200,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-60 torpedo program, $151,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-30 mobile target program, $19,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-38 mini-mobile target program, $2,300,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the anti-submarine rocket (ASRCKD) program, $10,100,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the modification of torpedoes, $89,300,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the torpedo support equipment program, $66,900,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-15 close-in weapons system program, $118,700,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-75 76-millimeter gun mount program, $10,700,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the MK-19 gun mount program, $400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the 25-millimeter gun mount program, $400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the modification of guns and gun mounts, $19,700,000.</p>
<page identifier="/us/stat/96/719">96 STAT. 719</page>
<p class="indent0 firstIndent1 fontsize10">For the guns and gun mounts support equipment program, $17,500,000.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<heading class="inline"><inline class="smallCaps">Shipbuilding and Conversion</inline>.—</heading>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for shipbuilding and conversion for the Navy as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For the Trident submarine program, $1,786,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the CVN nuclear aircraft carrier program, $6,795,300,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the SSN-688 nuclear attack submarine program, $1,443,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the battleship reactivation program, $417,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the aircraft carrier service life extension program, $699,500,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the CG-47 Aegis cruiser program, $3,134,400,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the LSD-41 landing ship dock program, $417,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the LHD-1 air-capable amphibious ship program, $55,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the FFG-7 guided missile frigate program, $706,400,000, of which $40,000,000 is available only for an X-band phased array radar.</p>
<p class="indent0 firstIndent1 fontsize10">For the mine countermeasures (MCM) ship program, $371,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the T-AO fleet oiler ship program, $320,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the ARS salvage ship program, $84,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the TAKRX fast logistic ship program, $322,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the TAHX hospital ship program, $300,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For service craft and landing craft, $162,100,000.</p>
<p class="indent0 firstIndent1 fontsize10">For outfitting, post delivery, cost growth, and escalation on prior year programs, $828,100,000.</p>
<p class="indent0 firstIndent1 fontsize10">For ship contract design, $97,200,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the manufacturing technology program, $25,000,000.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<heading class="inline"><inline class="smallCaps">Other</inline>.—</heading>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for other procurement for the Navy in the amount of $3,936,500,000, of which—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the sum of $568,900,000 is available only for the ship support equipment program;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the sum of $1,484,600,000 is available only for the communications and electronics equipment program; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the sum of $786,200,000 is available only for the ordnance support equipment program.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<heading class="inline"><inline class="smallCaps">Procurement, Marine Corps</inline>.—</heading>
<content class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement for the Marine Corps (including missiles, tracked combat vehicles, and other weapons) in the amount of $2,131,600,000.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of appropriations, air force</heading>
<section class="firstIndent1 fontsize10">
<num value="103"><inline class="smallCaps">Sec</inline>. 103. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement of aircraft and missiles and for other procurement for the Air Force as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For aircraft, $17,485,700,000.</p>
<p class="indent0 firstIndent1 fontsize10">For missiles, $6,038,700,000.</p>
<p class="indent0 firstIndent1 fontsize10">For other procurement, $5,656,700,000.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Of the funds authorized to be appropriated in this section for aircraft for the Air Force, the sum of $186,100,000 is available only for contribution by the United States as its share of the cost for fiscal year 1983 of acquisition by the North Atlantic Treaty Organization of the Airborne Warning and Control System (AWACS).</content>
</subsection>
<page identifier="/us/stat/96/720">96 STAT. 720</page>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Of the funds authorized to be appropriated in this section for missiles for the Air Force, the sum of $988,000,000 is available only for the Advanced Intercontinental Ballistic Missile (MX) program. Of such amount, $158,000,000 is authorized for basing and deployment and may not be obligated until the President completes his review of alternative MX missile system basing modes and notifies the Congress, in writing, of the basing mode in which the MX missile system will be deployed and thirty days of session of Congress have expired after the receipt by Congress of such notice. For the purpose of determining days of session of Congress under the preceding sentence, there shall be excluded any day on which either House of Congress is not in session because of an adjournment of more than three days to a day certain or an adjournment sine die.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of appropriations, national guard and reserve components</heading>
<section class="firstIndent1 fontsize10">
<num value="104">Sec. 104. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement of aircraft, missiles, naval vessels, tracked combat vehicles, torpedoes, other weapons, and other procurement for the reserve components of the Armed Forces as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For the Army National Guard, $50,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air National Guard, $30,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Army Reserve, $30,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Naval Reserve, $30,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Marine Corps Reserve, $30,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air Force Reserve, $30,000,000.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The authorizations of appropriations contained in subsection (a) are in addition to any other amounts authorized to be appropriated by this or any other Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of appropriations, defense agencies</heading>
<section class="firstIndent1 fontsize10">
<num value="105"><inline class="smallCaps">Sec</inline>. 105. </num>
<content class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for procurement by the Defense agencies in the amount of $859,600,000.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">certain authority provided secretary of defense in connection with the nato airborne warning and control system (awacs) program</heading>
<section class="firstIndent1 fontsize10">
<num value="106"><inline class="smallCaps">Sec</inline>. 106. </num>
<content class="inline">Effective on October 1, 1982, section 103(a) of the Department<sidenote><p class="firstIndent0 fontsize8">Effective date.</p></sidenote> of Defense Authorization Act, 1982 (Public Law 97–86; 95 Stat. 1100), is amended by striking out “<quotedText>fiscal year 1982</quotedText>” both places it appears and inserting in lieu thereof “<quotedText>fiscal year 1983</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">requirements relating to multiyear contracts for certain equipment</heading>
<section class="firstIndent1 fontsize10">
<num value="107"><inline class="smallCaps">Sec</inline>. 107. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Notwithstanding any other provision of law, a multiyear contract for the procurement of any of the equipment listed in subsection (b) may not be entered into until—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the Secretary of the military department concerned has<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> submitted to the Committees on Armed Services of the Senate and House of Representatives a written report setting forth the<page identifier="/us/stat/96/721">96 STAT. 721</page> justification for entering into a multiyear contract for the procurement of the equipment concerned; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">a period of thirty days has elapsed after the date on which the report is received by those committees.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">The equipment referred to in subsection (a) is the following:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">F-111 weapon navigation computers.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">C-2 aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">EA-6B aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">A-6E aircraft.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">MULE laser designators.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">CH-53E helicopters.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">MLRS rocket systems.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">ALQ-136 radio jammers.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">enhancement of north american air defense command low level radar capabilities in florida</heading>
<section class="firstIndent1 fontsize10">
<num value="108"><inline class="smallCaps">Sec</inline>. 108. </num>
<content class="inline">The Secretary of the Air Force, using funds available under section 103, may acquire one tethered aero-stat radar set (of the type currently in use at Cudjoe Key, Florida) for deployment at Kennedy Air Force Station, Florida. Concurrently with such procurement, the Secretary shall provide for necessary improvements to the radar set to be acquired and the existing set at Cudjoe Key, Florida. Such improvements and the operation and maintenance of such radar sets may be provided using funds available under this Act.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">secure communications equipment and a special classified program</heading>
<section class="firstIndent1 fontsize10">
<num value="109"><inline class="smallCaps">Sec</inline>. 109. </num>
<content class="inline">The Secretary of Defense is authorized to procure secure telephone communication systems, including equipment and related items, during fiscal year 1983 for the Department of Defense and other government agencies and entities to support a national program to provide secure telephone service. Of the funds authorized to be appropriated pursuant to this title, not more than $50,000,000 may be used to provide secure telephone equipment and related items to the Department of Defense and other government agencies and entities in support of such a national program. Equipment provided to government agencies and entities outside the Department of Defense under the authority of this section and such related services as may be necessary may be furnished by the Secretary of Defense without reimbursement. In addition, of the funds authorized to be appropriated pursuant to this Act, not more than $132,000,000 is authorized for a special classified program.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibition of acquisition of 9-millimeter handgun</heading>
<section class="firstIndent1 fontsize10">
<num value="110"><inline class="smallCaps">Sec</inline>. 110. </num>
<content class="inline">None of the funds appropriated pursuant to an authorization of appropriations in this Act may be obligated or expended in connection with the purchase of a 9-millimeter handgun for the Armed Forces or to carry out any activity concerned with evaluating the feasibility or desirability of purchasing a 9-millimeter handgun for the Armed Forces.</content>
</section>
</section>
</title>
<page identifier="/us/stat/96/722">96 STAT. 722</page>
<title>
<num value="II">TITLE II—</num>
<heading class="inline">RESEARCH, DEVELOPMENT, TEST, AND EVALUATION</heading>
<section>
<heading class="smallCaps centered">authorization of appropriations</heading>
<section class="firstIndent1 fontsize10">
<num value="201"><inline class="smallCaps">Sec</inline>. 201. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for the use of the Armed Forces for research, development, test, and evaluation in amounts as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For the Army, $3,926,367,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Navy (including the Marine Corps), $6,129,115,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air Force, $10,720,884,000, of which $1,000,000 is available only for research, development, test, and evaluation of the C-17 type cargo transport aircraft.</p>
<p class="indent0 firstIndent1 fontsize10">For the Defense Agencies, $2,271,503,000, of which $55,000,000 is authorized for the activities of the Director of Test and Evaluation, Defense.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">In addition to the funds authorized to be appropriated in subsection (a), there are authorized to be appropriated for fiscal year 1983 such additional sums as may be necessary for increases in salary, pay, retirement, and other employee benefits authorized by law for civilian employees of the Department of Defense whose compensation is provided for by funds authorized to be appropriated in subsection (a).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Of the total amount authorized to be appropriated in this section for research, development, test, and evaluation for the Air Force related to the basing of the MX missile system, $715,000,000 may not be obligated until the President completes his review of alternative MX missile system basing modes and notifies the Congress, in writing, of the long-term basing mode in which the MX missile system will be deployed and thirty days of session of Congress have expired after the receipt by Congress of such notice. For the purpose of determining days of session of Congress under the preceding sentence, there shall be excluded any day on which either House of Congress is not in session because of an adjournment of more than three days to a day certain or an adjournment sine die.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation on funds for the navy</heading>
<section class="firstIndent1 fontsize10">
<num value="202"><inline class="smallCaps">Sec</inline>. 202. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Of the amount authorized in section 201 for the Navy (including the Marine Corps)—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">$12,000,000 is available only for the development of a derivative of the Firebolt advanced aerial target;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">$15,000,000 is available only for the phased array radar improvement program for the MK-92 fire control system;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">$60,000,000 is available only for the development, test, evaluation, and initial deployment of the 5-inch semi-active laser guided projectile and the Seafire electro-optical fire control system;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">$26,500,000 is available only for the Medium-Range Air-to-Surface Missile (MRASM) System;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">$138,595,000 is available, subject to subsection (b), only for the DDG-X (DDG-51) ship program;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">$900,000,000 is available only for Surface Warfare programs; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">$5,555,000 is available only for the development of an advanced mine to replace the Captor mine.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/723">96 STAT. 723</page>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">None of the funds appropriated pursuant to the authorization of appropriations in section 201 for the Navy may be obligated or expended for the DDG-X (DDG-51) ship program until the Secretary of the Navy has submitted to the Committees on Armed Services of the Senate and House of Representatives a plan for the deployment of the 5-inch semi-active laser guided projectile and Seaflre electro-optical fire control system concurrently with the deployment of the DDG-51 lead ship.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">requirement for competition between the air force lantirn and flir systems</heading>
<section class="firstIndent1 fontsize10">
<num value="203"><inline class="smallCaps">Sec</inline>. 203. </num>
<content class="inline">No funds appropriated pursuant to this title for the Air Force may be obligated or expended for the development of the Low Altitude Navigation Targeting System for Night (LANTIRN) System until the Secretary of the Air Force submits to the Committees on Armed Services and Appropriations of the Senate and House of Representatives a written statement certifying that the LANTIRN program has been restructured to provide a competitive demonstration between the current LANTIRN System and a suitably modified version of the Navy's F/A-18 aircraft FLIR System. The Secretary of the Air Force may not enter into any contract for the production of the Targeting Infrared for Night (TIRN) System until after a competitive demonstration between the LANTIRN System and the suitably modified version of the Navy's F/A-18 aircraft FLIR System has been carried out.</content>
</section>
</section>
</title>
<title>
<num value="III">TITLE III—</num>
<heading class="inline">OPERATION AND MAINTENANCE</heading>
<section>
<heading class="smallCaps centered">Authorization of Appropriations</heading>
<section class="firstIndent1 fontsize10">
<num value="301"><inline class="smallCaps">Sec</inline>. 301. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Funds are hereby authorized to be appropriated for fiscal year 1983 for the use of the Armed Forces of the United States and other activities and agencies of the Department of Defense for expenses, not otherwise provided for, for operation and maintenance in amounts as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For the Army, $16,750,050,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Navy, $21,702,550,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Marine Corps, $1,472,500,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air Force, $17,339,500,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Defense Agencies, $5,693,650,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Army Reserve, $704,889,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Naval Reserve, $671,700,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Marine Corps Reserve, $51,115,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air Force Reserve, $766,300,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Army National Guard, $1,166,900,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air National Guard, $1,779,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the National Board for the Promotion of Rifle Practice, $875,000.</p>
<p class="indent0 firstIndent1 fontsize10">For Defense Claims, $172,500,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Court of Military Appeals, $3,210,000.</p>
</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">There are authorized to be appropriated for fiscal year 1983, in addition to the amounts authorized to be appropriated in subsection (a), such sums as may be necessary—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">for increases in salary, pay, retirement, and other employee benefits authorized by law for civilian employees of<page identifier="/us/stat/96/724">96 STAT. 724</page> the Department of Defense whose compensation is provided for by funds authorized to be appropriated in subsection (a);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">for unbudgeted increases in fuel costs; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">for incresises as the result of inflation in the cost of activities authorized by subsection (a).</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation on funds for ship overhauls</heading>
<section class="firstIndent1 fontsize10">
<num value="302"><inline class="smallCaps">Sec</inline>. 302. </num>
<content class="inline">Of the amount appropriated pursuant to authorizations of appropriation in section 301 for the Navy, not more than $2,756,000,000 may be obligated or expended for ship overhauls.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">restriction on long-term leases of vessels for the navy</heading>
<section class="firstIndent1 fontsize10">
<num value="303"><inline class="smallCaps">Sec</inline>. 303. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">None of the funds appropriated pursuant to an<sidenote><p class="firstIndent0 fontsize8">Notification to congressional committees.</p></sidenote> authorization of appropriations in section 301 may be obligated or expended in connection with a long-term lease of a vessel for the Navy if the lease includes a substantial termination liability unless and until (1) the Secretary of the Navy has notified the Committees on Armed Services and on Appropriations of the Senate and House of Representatives of the proposed lease, and (2) a period of thirty days has elapsed after the date on which such committees receive such notification. Any such notification shall include a description of the terms of the proposed lease and a justification for entering into such a lease rather than obtaining the vessel involved by acquisition.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subsection (a) does not apply with respect to the lease of a vessel if the vessel was being leased by the Navy on September 30, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">t-5 replacement tanker program</heading>
<section class="firstIndent1 fontsize10">
<num value="304"><inline class="smallCaps">Sec</inline>. 304. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">None of the funds appropriated pursuant to authorizations of appropriations in this title for the Navy may be obligated or expended for any activity in connection with the lease of any vessel associated with the T-5 Replacement Tanker program which has a main propulsion system or any other major component not built in the United States.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subsection (a) does not apply with respect to the lease of a vessel if a contract for the lease of that vessel results from a request for proposal circulated before July 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation on studies of contracting-out of certain commercial and industrial type functions</heading>
<section class="firstIndent1 fontsize10">
<num value="305"><inline class="smallCaps">Sec</inline>. 305. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2), funds appropriated pursuant to an authorization of appropriations in this title may not be obligated or expended in connection with any study begun during the period beginning on October 1, 1982, and ending on March 31, 1983, of the benefits or feasibility of contracting for performance by contractor personnel of any commercial or industrial type function or activity of the Department of Defense being performed by Department of Defense personnel on September 30, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Paragraph (1) does not prohibit the obligation or expenditure of funds in connection with—</chapeau>
<page identifier="/us/stat/96/725">96 STAT. 725</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">any study the purpose of which is to determine the most efficient and cost effective organization of any commercial or industrial type function of the Department of Defense for performance by Department of Defense personnel; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">any study carried out with respect to the contracting for the performance by contractor personnel, rather than Department of Defense personnel, of any of the following:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">Custodial functions,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">Laundry functions,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">Refuse collection functions,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">(iv) </num>
<content class="inline">Grounds maintenance functions.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">(v) </num>
<content class="inline">Food service and preparation functions (other than commissaries),</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">(vi) </num>
<content class="inline">Base transportation functions.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Of the total amount of funds authorized in this title, $283,800,000 is available only for salaries and other costs for the employment of and performance of functions by direct-hire civilian employees of the Department of Defense in excess of 947,000 such employees.</content>
</subsection>
</section>
</section>
</title>
<title>
<num value="IV">TITLE IV—</num>
<heading class="inline">ACTIVE FORCES</heading>
<section>
<heading class="smallCaps centered">authorization of end strengths</heading>
<section class="firstIndent1 fontsize10">
<num value="401"><inline class="smallCaps">Sec</inline>. 401. </num>
<chapeau class="inline">The Armed Forces are authorized strengths for active duty personnel as of September 30, 1983, as follows:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The Army, 782,500.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Navy, 560,300.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The Marine Corps, 194,600.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The Air Force, 592,600.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">authority to exceed end-strength authorizations</heading>
<section class="firstIndent1 fontsize10">
<num value="402"><inline class="smallCaps">Sec</inline>. 402. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 138(c)(1)(A) of title 10, United States Code, is amended by inserting the following new sentence after the first sentence: “<quotedText>The end strength authorized for a component of the armed forces for a fiscal year may be increased by a number equal to not more than 0.5 percent of the total end strength authorized for such component for that fiscal year if the Secretary of Defense determines that such increase is in the national interest.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall apply with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s138">10 USC 138 note</ref>.</p></sidenote> respect to end strengths for active-duty personnel authorized for fiscal years beginning after September 30, 1981.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">quality control on enlistments into the army</heading>
<section class="firstIndent1 fontsize10">
<num value="403"><inline class="smallCaps">Sec</inline>. 403. </num>
<content class="inline">Effective on October 1, 1982, section 302(a) of the Department<sidenote><p class="firstIndent0 fontsize8">Effective date.</p></sidenote> of Defense Authorization Act, 1981 (Public Law 96–342; 10 U.S.C. 520 note), is amended by striking out “<quotedText>October 1, 1981</quotedText>” and “<quotedText>September 30, 1982</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1982</quotedText>” and “<quotedText>September 30, 1983</quotedText>”, respectively.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">saving provision for certain accrued leave</heading>
<section class="firstIndent1 fontsize10">
<num value="404"><inline class="smallCaps">Sec</inline>. 404. </num>
<content class="inline">A member of the Armed Forces who was authorized under section 701(f) of title 10, United States Code, to accumulate ninety days leave during fiscal year 1980 and who lost any leave at<page identifier="/us/stat/96/726">96 STAT. 726</page> the end of fiscal year 1981 shall be credited with the amount of the leave lost and may retain leave in excess of sixty days until the end of fiscal year 1982, but in no case may a member accumulate leave in excess of ninety days.</content>
</section>
</section>
</title>
<title>
<num value="V">TITLE V—</num>
<heading class="inline">RESERVE FORCES</heading>
<section>
<heading class="smallCaps centered">authorization of average strengths for selected reserve</heading>
<section class="firstIndent1 fontsize10">
<num value="501"><inline class="smallCaps">Sec</inline>. 501. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">For fiscal year 1983 the Selected Reserve of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s261">10 USC 261 note</ref>.</p></sidenote> reserve components of the Armed Forces shall be programmed to attain average strengths of not less than the following:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The Army National Guard of the United States, 407,400.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Army Reserve, 258,700.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The Naval Reserve, 105,500.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The Marine Corps Reserve, 38,300.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The Air National Guard of the United States, 101,100.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The Air Force Reserve, 66,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">The Coast Guard Reserve, 12,000.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The average strength prescribed by subsection (a) for the<sidenote><p class="firstIndent0 fontsize8">Reduction.</p></sidenote> Selected Reserve of any reserve component shall be proportionately reduced by (1) the total authorized strength of units organized to serve as units of the Selected Reserve of such component which are on active duty (other than for training) at any time during the fiscal year, and (2) the total number of individual members not in units organized to serve as units of the Selected Reserve of such component who are on active duty (other than for training or for unsatisfactory participation in training) without their consent at any time during the fiscal year. Whenever such units or such individual<sidenote><p class="firstIndent0 fontsize8">Increase.</p></sidenote> members are released from active duty during any fiscal year, the average strength prescribed for such fiscal year for the Selected Reserve of such reserve component shall be proportionately increased by the total authorized strength of such units and by the total number of such individual members.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization of end strengths for reserves on active duty in support of the reserves</heading>
<section class="firstIndent1 fontsize10">
<num value="502"><inline class="smallCaps">Sec</inline>. 502. </num>
<chapeau class="inline">Within the average strengths prescribed in section 501, the reserve components of the Armed Forces are authorized, as of September 30, 1983, the following number of Reserves to be serving on full-time active duty for the purpose of organizing, administering, recruiting, instructing, or training the reserve components:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The Army National Guard of the United States, 14,419.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Army Reserve, 8,251.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The Naval Reserve, 12,038.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The Marine Corps Reserve, 678.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The Air National Guard of the United States, 5,158.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The Air Force Reserve, 479.</content>
</paragraph>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Upon a determination by the Secretary of Defense that such action is in the national interest, the end strengths prescribed by subsection (a) may be increased by a total of not more than the number equal to 2 percent of the total end strengths prescribed.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/727">96 STAT. 727</page>
<section>
<heading class="smallCaps centered">increase in number of certain personnel authorized to be on active duty in support of the reserve components</heading>
<section class="firstIndent1 fontsize10">
<num value="503"><inline class="smallCaps">Sec</inline>. 503. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The table in section 517(b) of title 10, United States Code, is amended to read as follows:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="width:60%; text-align:left; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">“Grade</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Army</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Navy</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Air Force</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Marine Corps</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; vertical-align:middle; border-top:1px solid black; border-top:1px solid black" leaders="yes">E-9</td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black">265</td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black">156</td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black">132</td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black; padding-right:1em;">6</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:middle" leaders="yes">E-8</td>
<td style="text-align:right; vertical-align:middle">1,244</td>
<td style="text-align:right; vertical-align:middle">329</td>
<td style="text-align:right; vertical-align:middle">441</td>
<td style="text-align:right; vertical-align:middle">56”.</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
</tr>
</tbody>
</table>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The columns under the headings “Army”, “Air Force”, and “Marine Corps” in the table in section 524(a) of such title are<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s524">10 USC 524</ref>.</p></sidenote> amended to read as follows:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="width:60%; text-align:left; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">                        </th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">“Army</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt"> </th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Air Force</th>
<th style="width:10%; text-align:center; vertical-align:middle; border-top:1px solid black; border-top:1px solid black font-size:8pt">Marine Corps</th>
</tr>
</thead>
<tbody>
<tr>
<td style="text-align:left; vertical-align:middle; border-top:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black">1,351</td>
<td style="text-align:left; vertical-align:middle; border-top:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black">281</td>
<td style="text-align:right; vertical-align:middle; border-top:1px solid black; border-top:1px solid black; padding-right:1em;">95</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:middle"> </td>
<td style="text-align:right; vertical-align:middle">671</td>
<td style="text-align:left; vertical-align:middle"> </td>
<td style="text-align:right; vertical-align:middle">267</td>
<td style="text-align:right; vertical-align:middle; padding-right:1em;">40</td>
</tr>
<tr>
<td style="text-align:left; vertical-align:middle"> </td>
<td style="text-align:right; vertical-align:middle">234</td>
<td style="text-align:left; vertical-align:middle"> </td>
<td style="text-align:right; vertical-align:middle">170</td>
<td style="text-align:right; vertical-align:middle">21”.</td>
</tr>
<tr>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
<td style="text-align:center; vertical-align:top border-left:1px solid black; border-top:1px solid black"> </td>
</tr>
</tbody>
</table>
</content>
</subsection>
</section>
</section>
</title>
<title>
<num value="VI">TITLE VI—</num>
<heading class="inline">CIVILIAN PERSONNEL</heading>
<section>
<heading class="smallCaps centered">authorization of end strength</heading>
<section class="firstIndent1 fontsize10">
<num value="601"><inline class="smallCaps">Sec</inline>. 601. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Department of Defense is authorized a strength in civilian personnel, as of September 30, 1983, of 1,050,060.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The strength for civilian personnel prescribed in subsection (a) <sidenote><p class="firstIndent0 fontsize8">Apportionment.</p></sidenote> shall be apportioned among the Department of the Army, the Department of the Navy, the Department of the Air Force, and the agencies of the Department of Defense (other than the military departments) in such numbers as the Secretary of Defense shall prescribe. The Secretary of Defense shall report to the Congress <sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> within sixty days after the date of enactment of this Act on the manner in which the initial allocation of civilian personnel is made among the military departments and the agencies of the Department of Defense (other than the military departments) and shall include the rationale for each allocation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In computing the strength for civilian personnel, there shall <sidenote><p class="firstIndent0 fontsize8">Direct-hire and indirect-hire civilian personnel.</p></sidenote> be included all direct-hire and indirect-hire civilian personnel employed to perform military functions administered by the Department of Defense (other than those performed by the National Security Agency) whether employed on a full-time, part-time, or intermittent basis, but excluding special employment categories for students and disadvantaged youth such as the stay-in-school campaign, the temporary summer aid program and the Federal junior fellowship program and personnel participating in the worker-trainee opportunity program.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Personnel employed under a part-time career employment <sidenote><p class="firstIndent0 fontsize8">Part-time career employees.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s3404">5 USC 3404</ref>.</p></sidenote> program established by section 3402 of title 5, United States Code, shall be counted as prescribed by section 3404 of that title. Personnel employed in an overseas area on a part-time basis under a nonpermanent local-hire appointment who are dependents accompanying a Federal civilian employee or a member of a uniformed <page identifier="/us/stat/96/728">96 STAT. 728</page> service on official assignment or tour of duty shall also be counted as<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s3404">5 USC 3404</ref>.</p></sidenote> prescribed by section 3404 of that title.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Whenever a function, power or duty, or activity is transferred or assigned to a department or agency of the Department of Defense from a department or agency outside of the Department of Defense,<sidenote><p class="firstIndent0 fontsize8">Transfer or assigned personnel.</p></sidenote> or from another department or agency within the Department of Defense, the civilian personnel end-strength authorized for such departments or agencies of the Department of Defense affected shall be adjusted to reflect any increases or decreases in civilian personnel required as a result of such transfer or assignment.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">When the Secretary of Defense determines that such action is<sidenote><p class="firstIndent0 fontsize8">Excess employees, limitation; notification to Congress.</p></sidenote> necessary in the national interest or if any conversion of commercial- and industrial-type functions from performance by Department of Defense personnel to performance by private contractors which was anticipated to be made during fiscal year 1983 in the Budget of the President submitted for such fiscal year is not determined to be appropriate for such conversion under established administrative criteria, the Secretary of Defense may authorize the employment of civilian personnel in excess of the number authorized by subsection (a), but such additional number may not exceed 2 percent of the total number of civilian personnel authorized for the Department of Defense by subsection (a). The Secretary of Defense shall promptly<sidenote><p class="firstIndent0 fontsize8">Notification to Congress.</p></sidenote> notify the Congress of any authorization to increase civilian personnel strength under this subsection.</content>
</subsection>
</section>
</section>
</title>
<title>
<num value="VII">TITLE VII—</num>
<heading class="inline">MILITARY TRAINING STUDENT LOADS</heading>
<section>
<heading class="smallCaps centered">authorization of training student loads</heading>
<section class="firstIndent1 fontsize10">
<num value="701"><inline class="smallCaps">Sec</inline>. 701. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">For fiscal year 1983, the components of the Armed Forces are authorized average military training student loads as follows:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">The Army, 78,311.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Navy, 66,930.(3) The Marine Corps, 20,435.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The Air Force, 48,769.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The Army National Guard of the United States, 18,052.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">The Army Reserve, 14,579.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">The Naval Reserve, 1,000.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">The Marine Corps Reserve, 2,971.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">The Air National Guard of the United States, 2,328.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">The Air Force Reserve, 1,351.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The average military student loads for the Army, the Navy, the Marine Corps, and the Air Force and the reserve components authorized in subsection (a) for fiscal year 1983 shall be adjusted consistent with the manpower strengths authorized in titles IV, V, and VI of this Act. Such adjustment shall be apportioned among the<sidenote><p class="firstIndent0 fontsize8">Apportionment.</p></sidenote> Army, the Navy, the Marine Corps, and the Air Force and the reserve components in such manner as the Secretary of Defense shall prescribe.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">extension of reduction in number of students required to be in a unit of the junior reserve officers' training corps</heading>
<section class="firstIndent1 fontsize10">
<num value="702"><inline class="smallCaps">Sec</inline>. 702. </num>
<content class="inline">Section 602 of the Department of Defense Authorization Act, 1981 (Public Law 96–342; 94 Stat. 1087), is amended by striking<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2031">10 USC 2031 note</ref>.</p></sidenote><page identifier="/us/stat/96/729">96 STAT. 729</page> out “<quotedText>August 31, 1982</quotedText>” and inserting in lieu thereof “<quotedText></quotedText>”.</content>
</section>
</section>
</title>
<title>
<num value="VII">TITLE VIII—</num>
<heading class="inline">CIVIL DEFENSE</heading>
<section>
<heading class="smallCaps centered">authorization of appropriations</heading>
<section class="firstIndent1 fontsize10">
<num value="801"><inline class="smallCaps">Sec</inline>. 801. </num>
<content class="inline">There is hereby authorized to be appropriated for fiscal year 1983 to carry out the provisions of the Federal Civil Defense Act of 1950 (50 U.S.C. App. 2251–2297) the sum of $152,340,000.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">amount authorized for contribution for state personnel and administrative expenses</heading>
<section class="firstIndent1 fontsize10">
<num value="802"><inline class="smallCaps">Sec</inline>. 802. </num>
<content class="inline">Notwithstanding the second proviso of section 408 of the Federal Civil Defense Act of 1950 (50 U.S.C. App. 2260), $60,000,000 of the amount authorized to be appropriated by the first section of this Act is available for appropriations for contributions to the States under section 205 of such Act (50 U.S.C. App. 2286) for personnel and administrative expenses.</content>
</section>
</section>
</title>
<title>
<num value="IX">TITLE IX—</num>
<heading class="inline">SUPPLEMENTAL AUTHORIZATIONS FOR FISCAL YEAR 1982</heading>
<section>
<heading class="smallCaps centered">procurement</heading>
<section class="firstIndent1 fontsize10">
<num value="901"><inline class="smallCaps">Sec</inline>. 901. </num>
<content class="inline">In addition to the funds authorized to be appropriated in title I of the Department of Defense Authorization Act, 1982 (Public Law 97–86; 95 Stat. 1099), there is hereby authorized to be appropriated to the Air Force for fiscal year 1982 for procurement of aircraft the sum of $120,000,000.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">operation and maintenance</heading>
<section class="firstIndent1 fontsize10">
<num value="902"><inline class="smallCaps">Sec</inline>. 902. </num>
<chapeau class="inline">In addition to the funds authorized to be appropriated in title III of the Department of Defense Authorization Act, 1982, funds<sidenote><p class="firstIndent0 fontsize8">95 Stat. 1103.</p></sidenote> are hereby authorized to be appropriated for fiscal year 1982 for the use of the Armed Forces of the United States and other activities and agencies of the Department of Defense for operation and maintenance in amounts as follows:</chapeau>
<level>
<content>
<p class="indent0 firstIndent1 fontsize10">For the Army, Army Reserve, and Army National Guard, $6,600,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Navy, the Naval Reserve, and the Marine Corps, $5,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Air Force, Air Force Reserve, and Air National Guard, $25,000,000.</p>
<p class="indent0 firstIndent1 fontsize10">For the Defense Agencies and other Defense-wide activities, $25,800,000.</p>
</content>
</level>
</section>
</section>
<section>
<heading class="smallCaps centered">increase in end strength authorized for the army for fiscal year 1982</heading>
<section class="firstIndent1 fontsize10">
<num value="903"><inline class="smallCaps">Sec</inline>. 903. </num>
<content class="inline">Section 401 of the Department of Defense Authorization Act, 1982 (Public Law 97–86; 95 Stat. 1104), is amended by striking out “<quotedText>Army, 780,300</quotedText>” and inserting in lieu thereof “<quotedText>Army, 782,500</quotedText>”.</content>
</section>
</section>
</title>
<page identifier="/us/stat/96/730">96 STAT. 730</page>
<title>
<num value="X">TITLE X—</num>
<heading class="inline">FORMER SPOUSES' PROTECTION</heading>
<sidenote><p class="firstIndent0 fontsize8">Uniformed Services Former Spouses's Protection Act.</p></sidenote>
<section>
<heading class="smallCaps centered">short title</heading>
<section class="firstIndent1 fontsize10">
<num value="1001"><inline class="smallCaps">Sec</inline>. 1001. </num>
<content class="inline">This title may be cited as the “Uniformed Services<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1401">10 USC 1401 note</ref>.</p></sidenote> Former Spouses' Protection Act”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">payment of retired and retainer pay</heading>
<section class="firstIndent1 fontsize10">
<num value="1002"><inline class="smallCaps">Sec</inline>. 1002. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 71 of title 10, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="1408">“§ 1408. </num>
<heading class="inline">Payment of retired or retainer pay in compliance with court orders</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1408">10 USC 1408</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">In this section:<sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">‘Court’ means—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any court of competent jurisdiction of any State, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the Virgin Islands, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any court of the United States (as defined in section 451 of title 28) having competent jurisdiction; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">any court of competent jurisdiction of a foreign country with which the United States has an agreement requiring the United States to honor any court order of such country.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">‘Court order’ means a final decree of divorce, dissolution, annulment, or legal separation issued by a court, or a court ordered, ratified, or approved property settlement incident to such a decree (including a final decree modifying the terms of a previously issued decree of divorce, dissolution, annulment, or legal separation, or a court ordered, ratified, or approved property settlement incident to such previously issued decree), which—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is issued in accordance with the laws of the jurisdiction of that court;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">provides for—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">payment of child support (as defined in section 462(b) of the Social Security Act (42 U.S.C. 662(b)))”;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">payment of alimony (as defined in section 462(c) of the Social Security Act (42 U.S.C. 662(c)))”; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">division of property (including a division of community property); and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">specifically provides for the payment of an amount, expressed in dollars or as a percentage of disposable retired or retainer pay, from the disposable retired or retainer pay of a member to the spouse or former spouse of that member.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">‘Final decree’ means a decree from which no appeal may be taken or from which no appeal has been taken within the time allowed for taking such appeals under the laws applicable to such appeals, or a decree from which timely appeal has been taken and such appeal has been finally decided under the laws applicable to such appeals.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">‘Disposable retired or retainer pay’ means the total monthly retired or retainer pay to which a member is entitled<page identifier="/us/stat/96/731">96 STAT. 731</page> (other than the retired pay of a member retired for disability under chapter 61 of this title) less amounts which— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1201">10 USC 1201 <i>et seq</i>.</ref></p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">are owed by that member to the United States;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">are required by law to be and are deducted from the retired or retainer pay of such member, including fines and forfeitures ordered by courts-martial, Federal employment taxes, and amounts waived in order to receive compensation under title 5 or title 38; <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s101">5 USC 101</ref>; <ref href="/us/usc/t38/s101">38 USC 101</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">are properly withheld for Federal, State, or local income tax purposes, if the withholding of such amounts is authorized or required by law and to the extent such amounts withheld are not greater than would be authorized if such member claimed all dependents to which he was entitled;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">are withheld under section 3402(i) of the Internal Revenue Code of 1954 (26 U.S.C. 3402(i)) if such member presents evidence of a tax obligation which supports such withholding;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">are deducted as Government life insurance premiums (not including amounts deducted for supplemental coverage); or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">are deducted because of an election under chapter 73 of this title to provide an annuity to a spouse or former <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1431">10 USC 1431 <i>et seq</i>.</ref></p></sidenote> spouse to whom payment of a portion of such member's retired or retainer pay is being made pursuant to a court order under this section.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">‘Member’ includes a former member.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">‘Spouse or former spouse’ means the husband or wife, or former husband or wife, respectively, of a member who, on or before the date of a court order, was married to that member.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">For the purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">service of a court order is effective if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">an appropriate agent of the Secretary concerned designated for receipt of service of court orders under regulations prescribed pursuant to subsection (h) or, if no agent has been so designated, the Secretary concerned, is personally served or is served by certified or registered mail, return receipt requested;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the court order is regular on its face;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the court order or other documents served with the court order identify the member concerned and include the social security number of such member; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">the court order or other documents served with the court order certify that the rights of the member under the Soldiers’ and Sailors’ Civil Relief Act of 1940 (50 U.S.C. App. 501 et seq.) were observed; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">a court order is regular on its face if the order—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is issued by a court of competent jurisdiction;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is legal in form; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">includes nothing on its face that provides reasonable notice that it is issued without authority of law.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subject to the limitations of this section, a court may treat disposable retired or retainer pay payable to a member for pay periods beginning after June 25, 1981, either as property solely of the member or as property of the member and his spouse in accordance with the law of the jurisdiction of such court.</content>
</paragraph>
<page identifier="/us/stat/96/732">96 STAT. 732</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Notwithstanding any other provision of law, this section does not create any right, title, or interest which can be sold, assigned, transferred, or otherwise disposed of (including by inheritance) by a spouse or former spouse.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">This section does not authorize any court to order a member to apply for retirement or retire at a particular time in order to effectuate any payment under this section.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">A court may not treat the disposable retired or retainer pay of a member in the manner described in paragraph (1) unless the court has jurisdiction over the member by reason of (A) his residence, other than because of military assessment , in the territorial jurisdiction of the court, (B) his domicile in the territorial jurisdiction of the court, or (C) his consent to the jurisdiction of the court.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">After effective service on the Secretary concerned of a court order with respect to the payment of a portion of the retired or retainer pay of a member to the spouse or a former spouse of the member, the Secretary shall, subject to the limitations of this section, make payments to the spouse or former spouse in the amount of the disposable retired or retainer pay of the member specifically provided for in the court order. In the case of a member entitled to receive retired or retainer pay on the date of the effective service of the court order, such payments shall begin not later than 90 days after the date of effective service. In the case of a member not entitled to receive retired or retainer pay on the date of the effective service of the court order, such payments shall begin not later than 90 days after the date on which the member first becomes entitled to receive retired or retainer pay.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">If the spouse or former spouse to whom payments are to be made under this section was not married to the member for a period of 10 years or more during which the member performed at least 10 years of service creditable in determining the member's eligibility for retired or retainer pay, payments may not be made under this section to the extent that they include an amount resulting from the treatment by the court under subsection (c) of disposable retired or retainer pay of the member as property of the member or property of the member and his spouse.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Payments under this section shall not be made more frequently than once each month, and the Secretary concerned shall not be required to vary normal pay and disbursement cycles for retired or retainer pay in order to comply with a court order.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Payments from the disposable retired or retainer pay of a member pursuant to this section shall terminate in accordance with the terms of the applicable court order, but not later than the date of the death of the member or the date of the death of the spouse or former spouse to whom payments are being made, whichever occurs first.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">If a court order described in paragraph (1) provides for a division of property (including a division of community property) in addition to an amount of disposable retired or retainer pay, the Secretary concerned shall, subject to the limitations of this section, pay to the spouse or former spouse of the member, from the disposable retired or retainer pay of the member, any part of the amount payable to the spouse or former spouse under the division of property upon effective service of a final court order of garnishment of such amount from such retired or retainer pay.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/733">96 STAT. 733</page>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The total amount of the disposable retired or retainer pay of a member payable under subsection (d) may not exceed 50 percent of such disposable retired or retainer pay.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">In the event of effective service of more than one court order which provide for payment to a spouse and one or more former spouses or to more than one former spouse from the disposable retired or retainer pay of a member, such pay shall be used to satisfy (subject to the limitations of paragraph (1)) such court orders on a first-come, first-served basis. Such court orders shall be satisfied (subject to the limitations of paragraph (D) out of that amount of disposable retired or retainer pay which remains after the satisfaction of all court orders which have been previously served.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">In the event of effective service of conflicting court orders under this section which assert to direct that different amounts be paid during a month to the same spouse or former spouse from the disposable retired or retainer pay of the same member, the Secretary concerned shall—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">pay to that spouse the least amount of disposable retired or retainer pay directed to be paid during that month by any such conflicting court order, but not more than the amount of disposable retired or retainer pay which remains available for payment of such court orders based on when such court orders were effectively served and the limitations of paragraph (1) and subparagraph (B) of paragraph (4);</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<chapeau class="inline">retain an amount of disposable retired or retainer pay that is equal to the lesser of—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the difference between the largest amount of retired or retainer pay required by any conflicting court order to be paid to the spouse or former spouse and the amount payable to the spouse or former spouse under clause (i); and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount of disposable retired or retainer pay which remains available for payment of any conflicting court order based on when such court order was effectively served and the limitations of paragraph (1) and subparagraph (B) of paragraph (4); and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<chapeau class="inline">pay to that member the amount which is equal to the amount of that member's disposable retired or retainer pay (less any amount paid during such month pursuant to legal process served under section 459 of the Social Security Act (42 U.S.C. 659) and any amount paid during such month pursuant to court orders effectively served under this section, other than such conflicting court orders) minus—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">the amount of disposable retired or retainer pay paid under clause (i); and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">the amount of disposable retired or retainer pay retained under clause (ii).</content>
</subclause>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The Secretary concerned shall hold the amount retained under clause (ii) of subparagraph (A) until such time as that Secretary is provided with a court order which has been certified by the member and the spouse or former spouse to be valid and applicable to the retained amount. Upon being provided with such an order, the Secretary shall pay the retained amount in accordance with the order.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">In the event of effective service of a court order under this section and the service of legal process pursuant to section 459 of the Social Security Act (42 U.S.C. 659), both of which provide for payments during a month from the retired or retainer pay of the same<page identifier="/us/stat/96/734">96 STAT. 734</page> member, such court orders and legal process shall be satisfied on a first-come, first-served basis. Such court orders and legal process shall be satisfied out of moneys which are subject to such orders and legal process and which remain available in accordance with the limitations of paragraph (1) and subparagraph (B) of this paragraph during such month after the satisfaction of all court orders or legal process which have been previously served.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Notwithstanding any other provision of law, the total amount of the disposable retired or retainer pay of a member payable by the Secretary concerned under all court orders pursuant to this section and all legal processes pursuant to section 459 of the Social Security Act (42 U.S.C. 659) with respect to a member may not exceed 65 percent of the disposable retired or retainer pay payable to such member.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">A court order which itself or because of previously served court orders provides for the payment of an amount of disposable retired or retainer pay which exceeds the amount of such pay available for pa5rment because of the limit set forth in paragraph (1), or which, because of previously served court orders or legal process previously served under section 459 of the Social Security Act (42 U.S.C. 659), provides for payment of an amount of disposable retired or retainer pay that exceeds the maximum amount permitted under paragraph (1) or subparagraph (B) of paragraph (4), shall not be considered to be irregular on its face solely for that reason. However, such order shall be considered to be fully satisfied for purposes of this section by the payment to the spouse or former spouse of the maximum amount of disposable retired or retainer pay permitted under paragraph (1) and subparagraph (B) of paragraph (4).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">Nothing in this section shall be construed to relieve a member of liability for the payment of alimony, child support, or other payments required by a court order on the grounds that payments made out of disposable retired or retainer pay under this section have been made in the maximum amount permitted under paragraph (1) or subparagraph (B) of paragraph (4). Any such unsatisfied obligation of a member may be enforced by any means available under law other than the means provided under this section in any case in which the maximum amount permitted under paragraph (1) has been paid and under section 459 of the Social Security Act (42 U.S.C. 659) in any case in which the maximum amount permitted under subparagraph (B) of paragraph (4) has been paid.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The United States and any officer or employee of the United States shall not be liable with respect to any payment made from retired or retainer pay to any member, spouse, or former spouse pursuant to a court order that is regular on its face if such payment is made in accordance with this section and the regulations prescribed pursuant to subsection (h).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">An officer or employee of the United States who, under regulations prescribed pursuant to subsection (h), has the duty to respond to interrogatories shall not be subject under any law to any disciplinary action or civil or criminal liability or penalty for, or because of, any disclosure of information made by him in carrying out any of his duties which directly or indirectly pertain to answering such interrogatories.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<content class="inline">A person receiving effective service of a court order under this section shall, as soon as possible, but not later than 30 days after the date on which effective service is made, send a written notice of<page identifier="/us/stat/96/735">96 STAT. 735</page> such court order (together with a copy of such order) to the member affected by the court order at his last known address.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<content class="inline">The Secretaries concerned shall prescribe uniform regulations <sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> for the administration of this section.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<toc>
<referenceItem role="section">
<designator>“1408. </designator><label>Payment of retired or retainer pay in compliance with court orders.”.</label>
</referenceItem>
</toc>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">annuities under the survivor benefit plan</heading>
<section class="firstIndent1 fontsize10">
<num value="1003"><inline class="smallCaps">Sec</inline>. 1003. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 1447 of title 10, United States Code, is amended by adding at the end thereof the following new paragraphs:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">‘Former spouse’ means the surviving former husband or <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote> wife of a person who is eligible to participate in the Plan.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">‘Court’ has the meaning given that term by section 1408(a)(1) of this title. <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 730.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">‘Court order’ means a court’s final decree of divorce, dissolution, annulment, or legal separation, or a court ordered, ratified, or approved property settlement incident to such a decree (including a final decree modifying the terms of a previously issued decree of divorce, dissolution, annulment, or legal separation, or of a court ordered, ratified, or approved property settlement agreement incident to such previously issued decree).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<content class="inline">‘Final decree’ means a decree from which no appeal may be taken or from which no appeal has been taken within the time allowed for the taking of such appeals under the laws applicable to such appeals, or a decree from which timely appeal has been taken and such appeal has been finally decided under the laws applicable to such appeals.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">“(10) </num>
<content class="inline">‘Regular on its face’, when used in connection with a court order, means a court order that meets the conditions prescribed in section 1408(b)(2) of this title.”. <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 730.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1448">10 USC 1448</ref>.</p></sidenote></content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 1448(a) of such title is amended— </chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in paragraph (3)(A) by inserting “<quotedText>or elects to provide an annuity under subsection (b)(2) of this section,</quotedText>” after “for his spouse,”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in paragraph (3)(B) by inserting “<quotedText>or elects to provide an annuity under subsection (b)(2) of this section,</quotedText>” after “for his spouse,”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 1448(b) of such title is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">A person who is not married and does not have a dependent child when he becomes eligible to participate in the Plan may elect to provide an annuity to a natural person with an insurable interest in that person or to provide an annuity to a former spouse.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">A person who is married or has a dependent child may elect to provide an annuity to a former spouse instead of providing an annuity to a spouse or dependent child if the election is made in order to carry out the terms of a written agreement entered into voluntarily with the former spouse (without regard to whether such agreement is included in or approved by a court order).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">In the case of a person electing to provide an annuity under paragraph (1) or (2) of this subsection by virtue of eligibility under subsection (a)(1)(B), the election shall include a designation under subsection (e).</content>
</paragraph>
<page identifier="/us/stat/96/736">96 STAT. 736</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Any person who elects under paragraph (1) or (2) to provide an annuity to a former spouse shall, at the time of making such election, provide the Secretary concerned with a written statement, in a form to be prescribed by that Secretary, signed by such person and the former spouse setting forth whether the election is being made pursuant to a voluntary written agreement previously entered into by such person as a part of or incident to a proceeding of divorce, dissolution, annulment, or legal separation, and if so, whether such voluntary written agreement has been incorporated in or ratified or approved by a court order.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">Section 1450(a)(4) of such title is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1450">10 USC 1450</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>former spouse or other</quotedText>” before “<quotedText>natural person</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>if there is no eligible beneficiary under clause (1) or clause (2)</quotedText>” and inserting in lieu thereof “<quotedText>unless the election to provide an annuity to the former spouse or other natural person has been changed as provided in subsection (f)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 1450(f) of such title is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">A person who elects to provide an annuity to a person designated by him under section 1448(b) of this title may, subject to<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 735. </p></sidenote> paragraph (2) of this subsection, change that election and provide an annuity to his spouse or dependent child. The Secretary concerned shall notify the former spouse or other natural person previously designated under section 1448(b) of this title of any change of election under the first sentence of this paragraph. Any such change of election is subject to the same rules with respect to execution, revocation, and effectiveness as are set forth in section 1448(a)(5) of this title.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">A person who, incident to a proceeding of divorce, dissolution, annulment, or legal separation, enters into a voluntary written agreement to elect under section 1448(b) of this title to provide an annuity to a former spouse and who makes an election pursuant to such agreement may not change such election under paragraph (1) unless—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">in a case in which such agreement has been incorporated in or ratified or approved by a court order, the person—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">furnishes to the Secretary concerned a certified copy of a court order which is regular on its face and modifies the provisions of all previous court orders relating to the agreement to make such election so as to permit the person to change the election; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">certifies to the Secretary concerned that the court order is valid and in effect; or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">in a case in which such agreement has not been incorporated or ratified or approved by a court order, the person—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">furnishes to the Secretary concerned a statement, in such form as the Secretary concerned may prescribe, signed by the former spouse and evidencing the former spouse's agreement to a change in the election under paragraph (1); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">certifies to the Secretary concerned that the statement is current and in effect.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Nothing in this chapter authorizes any court to order any person to elect under section 1448(b) of this title to provide an annuity to a former spouse unless such person has voluntarily agreed in writing to make such election.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/737">96 STAT. 737</page>
<section>
<heading class="smallCaps centered">medical benefits</heading>
<section class="firstIndent1 fontsize10">
<num value="1004"><inline class="smallCaps">Sec</inline>. 1004. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 1072(2) of title 10, United States Code, is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of clause (D);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of clause (E) and inserting in lieu thereof a semicolon and “<quotedText>and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new clause:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">the unremarried former spouse of a member or former member who (i) on the date of the final decree of divorce, dissolution, or annulment, had been married to the member or former member for a period of at least 20 years during which period the member or former member performed at least 20 years of service which is creditable in determining that member's or former member's eligibility for retired or retainer pay, or equivalent pay, and (ii) does not have medical coverage under an employer-sponsored health plan.”.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1076(b) of such title is amended by inserting at the end<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1076">10 USC 1076</ref>.</p></sidenote> thereof the following: “<quotedText>A dependent described in section 1072(2)(F) of this title may be provided medical and dental care pursuant to clause (2) without regard to subclause (B) of such clause.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 1086(c) of such title is amended by inserting after <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1086">10 USC 1086</ref>.</p></sidenote> clause (2) the following new clause:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">A dependent covered by section 1072(2)(F) of this title.”, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1072">10 USC 1072</ref>.</p></sidenote></content>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">commissary and exchange privileges</heading>
<section class="firstIndent1 fontsize10">
<num value="1005"><inline class="smallCaps">Sec</inline>. 1005. </num>
<content class="inline">The Secretary of Defense shall prescribe such regulations <sidenote><p class="firstIndent0 fontsize8">Regulations.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1408">10 USC 1408 note</ref>.</p></sidenote> as may be necessary to provide that an unremarried former spouse described in subparagraph (F)(i) of section 1072(2) of title 10, United States Code (as added by section 1004), is entitled to commissary and post exchange privileges to the same extent and on the same basis as the surviving spouse of a retired member of the uniformed services.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">effective dates and transition</heading>
<section class="firstIndent1 fontsize10">
<num value="1006"><inline class="smallCaps">Sec</inline>. 1006. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The amendments made by this title shall take effect<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1408">10 USC 1408 note</ref>.</p></sidenote> on the first day of the first month which begins more than one hundred and twenty days after the date of the enactment of this title.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subsection (d) of section 1408 of title 10, United States Code, as added by section 1002(a), shall apply only with respect to payments<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 730.</p></sidenote> of retired or retainer pay for periods beginning on or after the effective date of this title, but without regard to the date of any court order. However, in the case of a court order that became final before June 26, 1981, payments under such subsection may only be made in accordance with such order as in effect on such date and without regard to any subsequent modifications.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by section 1003 of this title shall apply to persons who become eligible to participate in the Survivor Benefit Plan provided for in subchapter II of chapter 73 of title 10, United States Code, before, on, or after the effective date of such amendments. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1447">10 USC 1447</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The amendments made by section 1004 of this title and the provisions of section 1005 of this title shall apply in the case of any<page identifier="/us/stat/96/738">96 STAT. 738</page> former spouse of a member or former member of the uniformed services only if the final decree of divorce, dissolution, or annulment of the marriage of the former spouse and such member or former member is dated on or after the effective date of such amendments.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<chapeau class="inline">For the purposes of this section—<sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the term “court order” has the same meaning as provided in section 1408(a)(2) of title 10, United States Code (as added by section 1002 of this title);<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 730.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the term “former spouse” has the same meaning as provided in section 1408(a)(6) of such title (as added by section 1002 of this title); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the term “uniformed services” has the same meaning as provided in section 1408(a)(7) of such title (as added by section 1002 of this title).</content>
</paragraph>
</subsection>
</section>
</section>
</title>
<title>
<num value="XI">TITLE XI—</num>
<heading class="inline">GENERAL PROVISIONS</heading>
<section>
<heading class="smallCaps centered">transfer authority</heading>
<section class="firstIndent1 fontsize10">
<num value="1101"><inline class="smallCaps">Sec</inline>. 1101. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Upon determination by the Secretary of Defense that such action is necessary in the national interest, the Secretary may transfer amounts of authorizations made available to the Department of Defense in this Act between any such authorizations (or any subdivisions thereof). Amounts of authorizations so transferred shall be merged with and be available for the same purposes as the authorization to which transferred.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The total amount of authorizations that the Secretary of Defense may transfer under the authority of this section may not exceed $1,500,000,000.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">The authority provided by this section to transfer authorizations—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">may only be used to provide authority for higher priority items than the items from which authority is transferred; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">may not be used to provide authority for an item that has been denied authorization by Congress.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary of Defense shall promptly notify Congress of<sidenote><p class="firstIndent0 fontsize8">Notification to Congress.</p></sidenote> transfers made under the authority of this section.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">waiver of authorization requirement for certain previously appropriated funds</heading>
<section class="firstIndent1 fontsize10">
<num value="1102"><inline class="smallCaps">Sec</inline>. 1102. </num>
<chapeau class="inline">The provisions of section 138(a) of title 10, United States Code, providing that funds may not be obligated or expended by the Armed Forces for certain purposes unless such funds have been specifically authorized by law shall not apply with respect to the obligation or expenditure of funds appropriated for fiscal year 1982 before the date of enactment of this Act for the following purposes:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Procurement of aircraft for the Army.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Procurement of aircraft for the Air Force.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Procurement of missiles for the Air Force.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Operations and maintenance for Defense-wide activities.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">increase in authorization for special defense acquisition fund</heading>
<section class="firstIndent1 fontsize10">
<num value="1103"><inline class="smallCaps">Sec</inline>. 1103. </num>
<chapeau class="inline">Section 138(g) of title 10, United States Code, is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1524">95 Stat. 1524.</ref></p></sidenote> amended—</chapeau>
<page identifier="/us/stat/96/739">96 STAT. 739</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” after “<quotedText>1982</quotedText>” and inserting in lieu thereof a comma; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting “<quotedText>, and may not exceed $900,000,000 in fiscal year 1984</quotedText>” after “<quotedText>1983</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">increase in dollar threshold for reports to congress regarding transfer of defense articles</heading>
<section class="firstIndent1 fontsize10">
<num value="1104">Sec. 1104. </num>
<content class="inline">Section 813 of the Department of Defense Appropriation Authorization Act, 1976 (Public Law 94–106; 10 U.S.C. 133 note), is amended by striking out “<quotedText>$25,000,000</quotedText>” and inserting in lieu thereof “<quotedText>$50,000,000</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">reports on funding of technology transfer control policy</heading>
<section class="firstIndent1 fontsize10">
<num value="1105"><inline class="smallCaps">Sec</inline>. 1105. </num>
<content class="inline">Section 138 of title 10, United States Code, is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<content class="inline">The Secretary of Defense shall submit to Congress a written report, not later than February 15 of each fiscal year, recommending the amount of funds to be appropriated to the Department of Defense for the next fiscal year for functions relating to the formulation and carrying out of Department of Defense policies on the control of technology transfer and activities related to the control of technology transfer. The Secretary shall includie in that report the <sidenote><p class="firstIndent0 fontsize8">Allocation of funds.</p></sidenote> proposed allocation of the funds requested for such purpose and the number of personnel proposed to be assigned to carry out such activities during such fiscal year.”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">limitation on defense funds for space shuttle</heading>
<section class="firstIndent1 fontsize10">
<num value="1106"><inline class="smallCaps">Sec</inline>. 1106. </num>
<content class="inline">Notwithstanding any other provision of law, during fiscal year 1983 the Secretary of Defense shall not transfer funds to the Administrator of the National Aeronautics and Space Administration to pay any part of the cost of placing Department of Defense payloads into orbit by means of the Space Shuttle except in accordance with laws in effect on July 1, 1982, and interagency agreements made pursuant to such laws.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">improved oversight of cost growth in major defense acquisition programs</heading>
<section class="firstIndent1 fontsize10">
<num value="1107"><inline class="smallCaps">Sec</inline>. 1107. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 4 of title 10, United States Code, is amended by inserting after section 139 the following new sections:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="139a">“§ 139a. </num>
<heading class="inline">Oversight of cost growth in major programs: Selected Acquisition Reports</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s139a">10 USC 139a</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">In this section: <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">‘Major defense acquisition program’ means a Department of Defense acquisition program that is not a highly sensitive classified program (as determined by the Secretary of Defense) and—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that is designated by the Secretary of Defense as a major defense acquisition program; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">that is estimated by the Secretary of Defense to require an eventual total expenditure for research, development, test, and evaluation of more than $200,000,000 (based on fiscal year 1980 constant dollars) or an eventual total<page identifier="/us/stat/96/740">96 STAT. 740</page> expenditure for procurement of more than $1,000,000,000 (based on fiscal year 1980 constant dollars).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">‘Program acquisition unit cost’, with respect to a major defense acquisition program, means the amount equal to (A) the total cost for development and procurement of, and system-specific military construction for, the acquisition program, divided by (B) the number of fully-configured end items to be produced for the acquisition program.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">‘Procurement unit cost’, with respect to a major defense acquisition program, means the amount equal to (A) the total of all procurement funds appropriated for the program for a fiscal year, reduced by the amount of funds appropriated for such fiscal year for advanced procurement for such program in any subsequent year and increased by any amount appropriated in years before such fiscal year for advanced procurement for such program in such fiscal year, divided by (B) the number of fully-configured end items to be procured with such funds during such fiscal year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">‘Major contract’, with respect to a major defense acquisition program, means (A) each prime contract under the program, and (B) each associate or Government-furnished equipment contract under the program that is one of the six largest contracts under the program in dollar amount.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary of Defense shall submit to Congress at the<sidenote><p class="firstIndent0 fontsize8">Selected Acquisition Reports.</p></sidenote> end of each fiscal-year quarter a report on current major defense acquisition programs. Except as provided in paragraphs (2) and (3), each such report shall include a status report on each defense acquisition program that at the end of such quarter is a major defense acquisition program. Reports under this section shall be known as Selected Acquisition Reports.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">A status report on a major defense acquisition program need not be included in the Selected Acquisition Report for the second, third, or fourth quarter of a fiscal year if such a report was included in a previous Selected Acquisition Report for that fiscal year and there has been no change in program cost, performance, or schedule since the most recent such report.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">A status report on a particular major defense acquisition program need not be included in any Selected Acquisition Report with the approval of the Committees on Armed Services of the Senate and House of Representatives.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">Each Selected Acquisition Report for the first quarter of a fiscal year shall include (1) the same information, in detailed and summarized form, as is provided in reports submitted under section 139 of this title, (2) the current program acquisition unit cost for<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s139">10 USC 139</ref>.</p></sidenote> each major defense acquisition program included in the report and the history of that cost from the date the program was first included in a Selected Acquisition Report to the end of the quarter for which the current report is submitted, and (3) such other information as the Secretary of Defense considers appropriate. Selected Acquisition Reports for the first quarter of a fiscal year shall be known as comprehensive annual Selected Acquisition Reports.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Each Selected Acquisition Report for the second, third, and fourth quarters of a fiscal year shall include—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">with respect to each major defense acquisition program that was included in the most recent comprehensive annual Selected Acquisition Report, the information described in subsection (e); and</content>
</subparagraph>
<page identifier="/us/stat/96/741">96 STAT. 741</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">with respect to each major defense acquisition program that was not included in the most recent comprehensive annual Selected Acquisition Report, the information described in subsection (c).</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Selected Acquisition Reports for the second, third, and fourth <sidenote><p class="firstIndent0 fontsize8">Quarterly Selected Acquisition Reports.</p></sidenote> quarters of a fiscal year shall be known as Quarterly Selected Acquisition Reports.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<chapeau class="inline">Information to be included under this subsection in a Quarterly Selected Acquisition Report with respect to a major defense acquisition program is as follows:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The quantity of items to be purchased under the program.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The program acquisition cost.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The program acquisition unit cost.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The current procurement cost for the program.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The current procurement unit cost for the program.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">The reasons for any change in program acquisition cost, program acquisition unit cost, procurement cost, or procurement unit cost or in program schedule from the previous Selected Acquisition Report.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">The major contracts under the program and the reasons for any cost or schedule variances under those contracts since the last Selected Acquisition Report.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">The completion status of the program (A) expressed as the percentage that the number of years for which funds have been appropriated for the program is of the number of years for which it is planned that funds will be appropriated for the program, and (B) expressed as the percentage that the amount of funds that have been appropriated for the program is of the total amount of funds which it is planned will be appropriated for the program.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<content class="inline">Program highlights since the last Selected Acquisition Report.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">Each comprehensive annual Selected Acquisition Report shall <sidenote><p class="firstIndent0 fontsize8">Submittal dates.</p></sidenote> be submitted within 30 days after the date on which the President transmits the Budget to Congress for the following fiscal year, and each Quarterly Selected Acquisition Report shall be submitted within 30 days after the end of the fiscal-year quarter. If a preliminary report is submitted for the comprehensive annual Selected Acquisition Report in any year, the final report shall be submitted within 15 days after the submission of the preliminary report.</content>
</subsection>
</section>
<section class="firstIndent0 fontsize10">
<num value="139b">“§ 139b. </num>
<heading class="inline">Oversight of cost growth of major programs: unit cost reports</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s139b">10 USC 139b</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">In th is section: <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">‘Major defense acquisition program’, ‘program acquisition unit cost’, ‘procurement unit cost’, and ‘major contract’ have the same meanings as provided in section 139a(a) of this title. <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 739.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">‘Baseline Selected Acquisition Report’, with respect to a unit cost report that is submitted under this section to the Secretary concerned on a major defense acquisition program, means the Selected Acquisition Report in which information on the program is first included or the comprehensive annual Selected Acquisition Report for the fiscal year immediately before the fiscal year containing the quarter with respect to which the unit cost report is submitted, whichever is later.</content>
</paragraph>
<page identifier="/us/stat/96/742">96 STAT. 742</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">‘Procurement program’ means a program for which funds for procurement are authorized to be appropriated in a fiscal year.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">The program manager for a defense acquisition program that<sidenote><p class="firstIndent0 fontsize8">Unit cost report.</p></sidenote> as of the end of a fiscal-year quarter is a major defense acquisition program (other than a program not required to be included in the Selected Acquisition Report for that quarter under section 139a(b)(3) of this title) shall, not more than 7 days after the end of that<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 739.</p></sidenote> quarter, submit to the Secretary concerned a written report on the unit costs of the program. The program manager shall include in<sidenote><p class="firstIndent0 fontsize8">Information.</p></sidenote> each such unit cost report the following information with respect to the program (as of the last day of the quarter for which the report is made):</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The program acquisition unit cost.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">In the case of a procurement program, the procurement unit cost.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Any cost variance or schedule variance in a major contract under the program since the baseline Selected Acquisition Report was submitted.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Any changes from program schedule milestones or program performances reflected in the baseline Selected Acquisition Report that sire known, expected, or anticipated by the program manager.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">If the program manager of a major defense acquisition program for which a unit cost report has previously been submitted under subsection (b) determines at any time during a fiscal-year quarter that there is reasonable cause to believe—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that the program acquisition unit cost for the program has increased by more than 15 percent over the program acquisition unit cost for the program as shown in the baseline Selected Acquisition Report;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of a major defense acquisition program that is a procurement program, that the current procurement unit cost for the program has increased by more than 15 percent over the procurement unit cost for the program as reflected in the baseline Selected Acquisition Report; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">that cost variances or schedule variances of a major contract under the program have resulted in an increase in the cost of the contract of at least 15 percent over the cost of the contract as of the time the contract was made;</content>
</subparagraph>
<continuation class="inline">and if a unit cost report indicating an increase of such percentage or more has not previously been submitted to the Secretary concerned during the current fiscal year (other than the unit cost report under subsection (b) for the last quarter of the preceding fiscal year), then the program manager shall immediately submit to the Secretary concerned a unit cost report containing the information, determined as of the date of the report, required under subsection (b).</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">If in any fiscal year the program manager for a major defense acquisition program has submitted to the Secretary concerned a unit cost report (other than the unit cost report under subsection (b) for the last quarter of the preceding fiscal year) indicating an increase of 15 percent or more in a category described in clauses (A) through (C) of paragraph (1) and subsequently determines that there is reasonable cause to believe—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">that the current program acquisition unit cost of the program has increased by more than 5 percent over the current program acquisition unit cost as shown in the most recent<page identifier="/us/stat/96/743">96 STAT. 743</page> report under this subsection or subsection (b) submitted to the Secretary concerned with respect to that program;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of a major defense acquisition program that is a procurement program, that the current procurement unit cost for the program has increased by more than 5 percent over the current procurement unit cost as shown in the most recent report under this subsection or subsection (b) submitted to the Secretary concerned with respect to that program; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">that cost variances or schedule variances of a major contract under the program have resulted in an increase in the cost of the contract of at least 5 percent over the cost of the contract as shown in the most recent report under this subsection or subsection (b) submitted to the Secretary concerned with respect to that program;</content>
</subparagraph>
<continuation class="inline">the program manager shall immediately submit to the Secretary <sidenote><p class="firstIndent0 fontsize8">Report.</p></sidenote> concerned a unit cost report containing the information, determined as of the date of the report, required by subsection (b).</continuation>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">When a unit cost report is submitted to the Secretary concerned under this section with respect to a major defense acquisition program, the Secretary shall determine whether the current program acquisition unit cost for the program has increased by more than 15 percent, or by more than 25 percent, over the program acquisition unit cost for the program as shown in the baseline Selected Acquisition Report.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">When a unit cost report is submitted to the Secretary concerned under this section with respect to a major defense acquisition program that is a procurement program, the Secretary concerned shall, in addition to the determination under paragraph (1), determine whether the current procurement unit cost for the program has increased by more than 15 percent, or by more than 25 percent, over the procurement unit cost for the program as reflected in the baseline Selected Acquisition Report.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">If the Secretary concerned determines (for the first time since <sidenote><p class="firstIndent0 fontsize8">Unit cost increase; notification to Congress.</p></sidenote> the beginning of the current fiscal year) that the current program acquisition unit cost has increased by more than 15 percent, or by more than 25 percent, as determined under paragraph (1) or that the current procurement unit cost has increased by more than 15 percent, or by more than 25 percent, as determined under paragraph (2)—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Secretary shall notify Congress in writing of such determination and of the increase with respect to such program within 30 days after the date on which the unit cost report that is the basis for such determination was submitted to him and shall include in such notification the date on which the determination was made; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">except as provided in subsection (e), additional funds may<sidenote><p class="firstIndent0 fontsize8">Obligated funds, prohibition.</p></sidenote> not be obligated in connection with such program—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">after the end of the 30-day period beginning on the day on which the Secretary makes such determination, in the case of a percentage increase of more than 15 but less than 25 percent; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">after the end of the 60-day period beginning on the day on which the Secretary makes such determination, in the case of a percentage increase of more than 25 percent.</content>
</clause>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The prohibition in subsection (d)(3)(B) on the obligation of funds for a major defense acquisition program does not apply in the case of a program to which it would otherwise apply in the case of a<page identifier="/us/stat/96/744">96 STAT. 744</page> determination of a 15 percent increase (as determined under subsection (d)) if the Secretary concerned submits to Congress, before the end of the 30-day period referred to in such subsection, a report containing the information described in subsection (g).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The prohibition in subsection (d)(3)(B) on the obligation of funds for a major defense acquisition program does not apply in the case of a program to which it would otherwise apply, in the case of a determination of a 25 percent increase (as determined under subsection (d))—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">if the increase was due to termination or cancellation of the acquisition program; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">if the Secretary of Defense submits to Congress, before the end of the 60-day period referred to in such subsection—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<chapeau class="inline">a written certification stating that—</chapeau>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">such acquisition program is essential to the national security;</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">there are no alternatives to such acquisition program which will provide equal or greater military capability at less cost;</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="III">“(III) </num>
<content class="inline">the new estimates of the program acquisition unit cost or procurement unit cost are reasonable; and</content>
</subclause>
<subclause class="indent4 firstIndent1 fontsize10">
<num value="IV">“(IV) </num>
<content class="inline">the management structure for the acquisition program is adequate to manage and control program acquisition unit cost or procurement unit cost; and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if a report under paragraph (1) has been previously submitted to Congress with respect to such program for the current fiscal year but was based upon a different unit cost report from the program manager to the Secretary concerned, a further report containing the information described in subsection (g), determined from the time of the previous report to the time of the current report.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The prohibition in subsection (d)(3)(B) on the obligation of<sidenote><p class="firstIndent0 fontsize8">Waiver. </p></sidenote> funds for a major defense acquisition program shall cease to apply in the case of a program to which it would otherwise apply if, after such prohibition has taken effect, the Committees on Armed Services of the Senate and House of Representatives waive the prohibition with respect to such program.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">Any determination of a percentage increase under this section shall include expected inflation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Except as provided in paragraph (2), each report under subsection (e) with respect to a major defense acquisition program shall include the following:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">The name of the major defense acquisition program.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">The date of the preparation of the report.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The program phase as of the date of the preparation of the report.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">The estimate of the program acquisition cost for the program as shown in the Selected Acquisition Report in which the program was first included, expressed in constant base-year dollars and in current dollars.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">The current program acquisition cost in constant base-year dollars and in current dollars.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">A statement of the reasons for any increase in program acquisition unit cost or procurement unit cost.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="G">“(G) </num>
<content class="inline">The completion status of the program (i) expressed as the percentage that the number of years for which funds have been appropriated for the program is of the number of years for<page identifier="/us/stat/96/745">96 STAT. 745</page> which it is planned that funds will be appropriated for the program, and (ii) expressed as the percentage that the amount of funds that have been appropriated for the program is of the total amount of funds which it is planned will be appropriated for the program.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="H">“(H) </num>
<content class="inline">The fiscal year in which information on the program was first included in a Selected Acquisition Report (referred to in this paragraph as the ‘base year’) and the date of that Selected Acquisition Report in which information on the program was first included.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="I">“(I) </num>
<content class="inline">The date of the baseline Selected Acquisition Report.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="J">“(J) </num>
<content class="inline">The current change and the total change, in dollars and expressed as a percentage, in the program acquisition unit cost, stated both in constant base-year dollars and in current dollars.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="K">“(K) </num>
<content class="inline">The current change and the total change, in dollars and expressed as a percentage, in the procurement unit cost, stated both in constant base-year dollars and in current dollars.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="L">“(L) </num>
<content class="inline">The quantity of end items to be acquired under the program and the current change and total change, if any, in that quantity.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="M">“(M) </num>
<content class="inline">The identities of the military and civilian officers responsible for program management and cost control of the program.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="N">“(N) </num>
<content class="inline">The action taken and proposed to be taken to control future cost growth of the program.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="O">“(O) </num>
<content class="inline">Any changes made in the performance or schedule milestones of the program and the extent to which such changes have contributed to the increase in program acquisition unit cost or procurement unit cost.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="P">“(P) </num>
<chapeau class="inline">The following contract performance assessment information<sidenote><p class="firstIndent0 fontsize8">Contract performance assessment information.</p></sidenote> with respect to each major contract under the program:</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">The name of the contractor.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">The phase that the contract is in at the time of the preparation of the report.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">The percentage of work under the contract that has been completed.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">Any current change and the total change, in dollars and expressed as a percentage, in the contract cost.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="v">“(v) </num>
<content class="inline">The percentage by which the contract is currently ahead of or behind schedule.</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="vi">“(vi) </num>
<content class="inline">A narrative providing a summary explanation of the most significant occurrences, including cost and schedule variances under major contracts of the program, contributing to the changes identified and a discussion of the effect these occurrences will have on future program costs and the program schedule.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">If a program acquisition unit cost increase or a procurment <sidenote><p class="firstIndent0 fontsize8">Report exclusions.</p></sidenote> unit cost increase for a major defense acquisition program that results in a report under this subsection is due to termination or cancellation of the entire program, only the information specified in clauses (A) through (F) of paragraph (1) and the percentage change in program acquisition unit cost or procurement unit cost that resulted in the report need be included in the report.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 139 the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s139">10 USC 139</ref>.</p></sidenote> following new items:
<page identifier="/us/stat/96/746">96 STAT. 746</page>
<toc>
<referenceItem role="section">
<designator>“139a. </designator><label>Oversight of cost growth in major programs: Selected Acquisition Reports.</label>
</referenceItem>
<referenceItem role="section">
<designator>“139b. </designator><label>Oversight of cost growth in major programs: unit cost reports.”.</label>
</referenceItem>
</toc>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 811 of the Department of Defense Appropriation<sidenote><p class="firstIndent0 fontsize8">Repeal. </p></sidenote> Authorization Act, 1976 (10 U.S.C. 139 note), is repealed.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Sections 139a and 139b of title 10, United States Code, as added<sidenote><p class="firstIndent0 fontsize8">Effective dates.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s139a">10 USC 139a note</ref>.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, pp. 739, 741.</p></sidenote> by subsection (a), shall take effect on January 1, 1983, and shall apply beginning with respect to reports for the first quarter of fiscal year 1983. The repeal made by subsection (b) shall take effect on January 1, 1983.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">oversight of defense expenditures</heading>
<section class="firstIndent1 fontsize10">
<num value="1108"><inline class="smallCaps">Sec</inline>. 1108. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Concurrent with the submission of the budget to<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> Congress for fiscal year 1984, the Secretary of Defense shall submit to the Committees on Armed Services of the Senate and House of Representatives a report concerning the strength requested in such budget for civilian personnel for the Defense Contract Audit Agency, the Defense Audit Service, and the Defense Criminal Investigative Service. Such report shall state the number of such personnel<sidenote><p class="firstIndent0 fontsize8">Personnel data.</p></sidenote> at the end of fiscal year 1982, the number at the time the report is submitted, and the number requested in that budget and shall include a justification for the number requested. The report shall also include the opinion of the Secretary of Defense on whether the number requested is sufficient for those agencies to accomplish their functions with respect to the reduction of waste, fraud, and abuse in defense expenditures during the next fiscal year, particularly in light of any increases (in real terms) in the levels of appropriations requested in that budget for operations, procurement of new equipment, and for research, development, test, and evaluation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary shall include in the report under subsection (a) information concerning the savings in defense expenditures achieved by the Defense Contract Audit Agency, the Defense Audit Service, and the Defense Criminal Investigative Service during fiscal year 1982, including a statement for each agency of the amount of such cost savings achieved as a percentage of the number of dollars spent by such agency during such year.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">continuation of test program to authorize price differential to relieve economic dislocations</heading>
<section class="firstIndent1 fontsize10">
<num value="1109"><inline class="smallCaps">Sec</inline>. 1109. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Secretary of Defense should conduct a test<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2392">10 USC 2392 note</ref>.</p></sidenote> program during fiscal year 1983 in accordance with this subsection to test the effect of exempting certain contracts of the Department of Defense from the provisions of section 2892 of title 10, United States Code, and paying a price differential under such contracts for the purpose of relieving economic dislocations. Under such test<sidenote><p class="firstIndent0 fontsize8">Contract provisions.</p></sidenote> program, the Secretary of Defense may exempt from the provisions of such section any contract (other than a contract for the purchase of fuel) made by the Defense Logistics Agency during fiscal year 1983 if the contract is to be awarded to an individual or firm located in a Labor Surplus Area (as defined and identified by the Department of Labor) and if the Secretary determines—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">that the awarding of such contract will not adversely affect the national security of the United States;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">that there is a reasonable expectation that bids will be received from a sufficient number of responsible bidders so that<page identifier="/us/stat/96/747">96 STAT. 747</page> the award of such contract will be made at reasonable cost to the United States;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">that the price differential to be paid under such contract will not exceed 2.2 percent; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the value of such contract, when added to the cumulative value of all other contracts awarded under the test program authorized by this section, will not exceed $4,000,000,000.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Not later than April 15, 1983, the President shall submit a <sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> report to Congress on the implementation and results to that date of the test program authorized by subsection (a). The report shall include an assessment of the costs and benefits of the test program.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibition against consolidating functions of the military transportation commands</heading>
<section class="firstIndent1 fontsize10">
<num value="1110"><inline class="smallCaps">Sec</inline>. 1110. </num>
<content class="inline">None of the funds appropriated pursuant to an authorization<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s133">10 USC 133 note</ref>.</p></sidenote> of appropriations in this or any other Act may be used for the purpose of consolidating any of the functions being performed on the date of the enactment of this Act by the Military Traffic Management Command of the Army, the Military Sealift Command of the Navy, or the Military Airlift Command of the Air Force with any function being performed on such date by either or both of the other commands.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">prohibition regarding contracts for the performance of firefighting and security functions</heading>
<section class="firstIndent1 fontsize10">
<num value="1111"><inline class="smallCaps">Sec</inline>. 1111. </num>
<content class="inline">None of the funds appropriated pursuant to an authorization contained in this Act may be obligated or expended to enter into any contract for the performance of firefighting functions or security-guard functions at any military installation or facility, except when such funds are for the express purpose of providing for the renewal of contracts in effect on the date of the enactment of this Act.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">modification of reports on conversion of commercial and industrial type functions to contractor performance</heading>
<section class="firstIndent1 fontsize10">
<num value="1112"><inline class="smallCaps">Sec</inline>. 1112. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 502 of the Department of Defense Authorization Act, 1981 (10 U.S.C. 2304 note), is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>Department of Defense personnel</quotedText>” each time it appears and inserting in lieu thereof “<quotedText>Department of Defense civilian employees</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out subsection (d) and inserting in lieu thereof the following:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Except as provided in subsection (a)(1), subsections (a) through (c) shall not apply to a commercial or industrial type function of the Department of Defense that is being performed by 10 or fewer Department of Defense civilian employees.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">In no case may any commercial or industrial type function being performed by Department of Defense personnel be modified, reorganized, divided, or in any way changed for the purpose of exempting from the requirements of subsection (a)(2) the conversion of all or any part of such function to performance by a private contractor.</content>
</subsection>
<page identifier="/us/stat/96/748">96 STAT. 748</page>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">The provisions of this section shall not apply during war or a period of national emergency declared by the President or the Congress.”.</content>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendments made by subsection (a) shall take effect on<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2304">10 USC 2304 note</ref>.</p></sidenote> October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">enforcement of military selective service act</heading>
<section class="firstIndent1 fontsize10">
<num value="1113"><inline class="smallCaps">Sec</inline>. 1113. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 12 of the Military Selective Service Act (50 U.S.C. App. 462) is amended by adding after subsection (e) the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Any person who is required under section 3 to present<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t50/s453">50 USC app. 453</ref>.</p><p class="firstIndent0 fontsize8">Registration requirements.</p></sidenote> himself for and submit to registration under such section and fails to do so in accordance with any proclamation issued under such section, or in accordance with any rule or regulation issued under such section, shall be ineligible for any form of assistance or benefit provided under title IV of the Higher Education Act of 1965.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">In order to receive any grant, loan, or work assistance under title IV of the Higher Education Act of 1965 (20 U.S.C. 1070 et seq.), a person who is required under section 3 to present himself for and submit to registration under such section shall file with the institution of higher education which the person intends to attend, or is attending, a statement of compliance with section 3 and regulations issued thereunder.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The Secretary of Education, in agreement with the Director, shall prescribe methods for verifying such statements of compliance<sidenote><p class="firstIndent0 fontsize8">Statements of compliance verification methods.</p></sidenote> filed pursuant to paragraph (2). Such methods may include requiring institutions of higher education to provide a list to the Secretary of Education or to the Director of persons who have submitted such statements of compliance.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary of Education, in consultation with the Director,<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> shall issue regulations to implement the requirements of this subsection. Such regulations shall provide that any person to whom the Secretary of Education proposes to deny assistance or benefits under title IV for failure to meet the registration requirements of section 3 and regulations issued thereunder shall be given notice of the proposed denial and shall have a suitable period (of not less than thirty days) after such notice to provide the Secretary with information and materials establishing that he has complied with the registration requirement under section 3. Such regulations shall<sidenote><p class="firstIndent0 fontsize8">Hearing.</p></sidenote> also provide that the Secretary may afford such person an opportunity for a hearing to establish his compliance or for any other purpose.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall apply to loans,<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t50/s462">50 USC app. 462 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070">20 USC 1070</ref>.</p></sidenote> grants, or work assistance under title IV of the Higher Education Act for periods of instruction beginning after June 30, 1983.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">military recruiting information</heading>
<section class="firstIndent1 fontsize10">
<num value="1114"><inline class="smallCaps">Sec</inline>. 1114. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Congress finds that in order for Congress to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s503">10 USC 503 note</ref>.</p></sidenote> carry out effectively its constitutional authority to raise and support armies, it is essential—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">that the Secretary of Defense obtain and compile directory information pertaining to students enrolled in secondary schools throughout the United States; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">that such directory information be used only for military recruiting purposes and be retained in the case of each person<page identifier="/us/stat/96/749">96 STAT. 749</page> with respect to whom such information is obtained and compiled for a limited period of time.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 503 of title 10, United States Code, is amended—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">by inserting “<quotedText>(a)</quotedText>” before “<quotedText>The Secretary</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">by adding at the end thereof the following new subsection:</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The Secretary of Defense may collect and compile directory information pertaining to each student who is 17 years of age or older or in the eleventh grade (or its equivalent) or higher and who is enrolled in a secondary school in the United States or its territories, possessions, or the Commonwealth of Puerto Rico.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The Secretary may make directory information collected and compiled under this subsection available to the armed forces for military recruiting purposes. Such information may not be disclosed for any other purpose.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Directory information pertaining to any person may not be maintained for more than 3 years after the date the information pertaining to such person is first collected and compiled under this subsection.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Directory information collected and compiled under this subsection shall be confidential, and a person who has had access to such information may not disclose such information except for the purposes described in paragraph (2).</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The Secretary of Defense shall prescribe regulations to carry <sidenote><p class="firstIndent0 fontsize8">Regulations.</p><p class="firstIndent0 fontsize8">Submittal to congressional committees.</p></sidenote> out this subsection. Regulations prescribed under this subsection shall be submitted to the Committees on Armed Services of the Senate and House of Representatives. Regulations prescribed by the Secretaries concerned to carry out this subsection shall be as uniform as practicable.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">Nothing in this subsection shall be construed as requiring, or authorizing the Secretary of Defense to require, that any educational institution furnish directory information to the Secretary.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">In this subsection, ‘directory information’ means, with respect <sidenote><p class="firstIndent0 fontsize8">“Directory information.”</p></sidenote> to a student, the student's name, address, telephone listing, date and place of birth, level of education, degrees received, and the most recent previous educational agency or institution attended by the student.”.</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The heading for such section is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="503">“§ 503. </num>
<content class="inline">Enlistments: recruiting campaigns; compilation of directory information”.</content>
</section>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The item relating to such section in the table of sections at the beginning of chapter 31 of such title is amended to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<toc>
<referenceItem role="section">
<designator>“503. </designator><label>Enlistments: recruiting campaigns; compilation of directory information.”.</label>
</referenceItem>
</toc>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 31 of title 10, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="520a">“§ 520a. </num>
<heading class="inline">Criminal history information for military recruiting purposes</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s520a">10 USC 520a</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">Each State and each unit of general local government of a State is requested to make available, upon request, to the Secretary concerned any criminal history information maintained by or available to such State or unit of general local government which pertains to any person who, within 90 days before the date on which such information was requested (1) has applied for enlistment in the armed forces, or (2) has applied, in connection with such person's application for enlistment, for participation in a program of<page identifier="/us/stat/96/750">96 STAT. 750</page> the armed forces which requires a determination of the trustworthiness of persons who participate in such program.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">In this section, ‘criminal history information’ means the<sidenote><p class="firstIndent0 fontsize8">“Criminal history information.”</p></sidenote> following information with respect to any juvenile or adult arrest, citation, or conviction of any person referred to in subsection (a):</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The offense involved.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The age of the person with respect to whom such information pertains.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The dates of the arrest, citation, and conviction, if any.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The place the offense was alleged to have been committed, the place of the arrest, and the court to which the case was assigned.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The disposition of the case.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">Criminal history information received under this section shall be confidential, and a person who has had access to any information received under this section may not disclose such information except to facilitate military recruiting.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">The Secretaries concerned shall prescribe regulations, which<sidenote><p class="firstIndent0 fontsize8">Regulations.</p></sidenote> shall be as uniform as practicable, to carry out this section. Regulations prescribed under this section shall be submitted to the<sidenote><p class="firstIndent0 fontsize8">Submittal to congressional committees.</p></sidenote> Committees on Armed Services of the Senate and House of Representatives.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<toc>
<referenceItem role="section">
<designator>“520a. </designator><label>Criminal history information for military recruiting purposes.”.</label>
</referenceItem>
</toc>
</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">active duty for training of persons enlisting in a reserve component of the armed forces</heading>
<section class="firstIndent1 fontsize10">
<num value="1115"><inline class="smallCaps">Sec</inline>. 1115. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The second sentence of section 511(d) of title 10, United States Code, is amended by striking out “<quotedText>180 days</quotedText>” and inserting in lieu thereof “<quotedText>270 days</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall be effective with<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s511">10 USC 511 note</ref>.</p></sidenote> respect to persons enlisting in a reserve component of the Armed Forces after the end of the ninety-day period beginning on the date of the enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">temporary increase in number of navy officers that may serve in the grade of vice admiral</heading>
<section class="firstIndent1 fontsize10">
<num value="1116"><inline class="smallCaps">Sec</inline>. 1116. </num>
<content class="inline">During fiscal year 1983, the number of officers of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s525">10 USC 525 note</ref>.</p></sidenote> Navy authorized under section 525(bX2) of title 10, United States Code, to be on active duty in grades above rear admiral is increased by three. None of the additional officers in grades above rear admiral authorized by this section may be in the grade of admiral.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">department of defense office of inspector general</heading>
<section class="firstIndent1 fontsize10">
<num value="1117"><inline class="smallCaps">Sec</inline>. 1117. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Inspector General Act of 1978 (Public Law 95–452)<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>the Department of Defense,</quotedText>” after “Commerce”, in section 2(1);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by redesignating subparagraphs (C) through (M) of section 9(a)(1) as subparagraphs (D) through (N), respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by inserting after subparagraph (B) of section 9(a)(1) the following new subparagraph:
<page identifier="/us/stat/96/751">96 STAT. 751</page>
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">of the Department of Defense, the offices of that department referred to as the ‘Defense Audit Service’ and the ‘Office of Inspector General, Defense Logistics Agency’, and that portion of the office of that department referred to as the ‘Defense Investigative Service’ which has responsibility for the investigation of alleged criminal violations;”;</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by inserting “<quotedText>Defense,</quotedText>” after “<quotedText>Commerce</quotedText>,” in section 11(1); <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">by inserting “<quotedText>Defense,</quotedText>” after “<quotedText>Commerce,</quotedText>” in section 11(2).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 8 of the Inspector General Act of 1978 is amended to <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> read as follows:
<quotedContent>
<section>
<heading class="smallCaps centered">“additional provisions with respect to the inspector general of the department of defense</heading>
<section class="firstIndent1 fontsize10">
<num value="8">“<inline class="smallCaps">Sec</inline>. 8. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">No member of the Armed Forces, active or reserve, <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> shall be appointed Inspector General of the Department of Defense.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Notwithstanding the last two sentences of section 3(a), the Inspector General shall be under the authority, direction, and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p><p class="firstIndent0 fontsize8">Audits, investigations, or subpoenas.</p></sidenote> control of the Secretary of Defense with respect to audits or investigations, or the issuance of subpoenas, which require access to information concerning—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">sensitive operational plans;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">intelligence matters;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">counterintelligence matters;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">ongoing criminal investigations by other administrative units of the Department of Defense related to national security; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">other matters the disclosure of which would constitute a serious threat to national security.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">With respect to the information described in paragraph (1) the Secretary of Defense may prohibit the Inspector General from initiating, carrying out, or completing any audit or investigation, or from issuing any subpoena, after the Inspector General has decided to initiate, carry out or complete such audit or investigation or to issue such subpoena, if the Secretary determines that such prohibition is necessary to preserve the national security interests of the United States.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">If the Secretary of Defense exercises any power under paragraph (1) or (2), the Inspector General shall submit a statement <sidenote><p class="firstIndent0 fontsize8">Submittal to congressional committees.</p></sidenote> concerning such exercise within thirty days to the Committees on Armed Services and Governmental Affairs of the Senate and the Committees on Armed Services and Government Operations of the House of Representatives and to other appropriate committees or subcommittees of the Congress.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary shall, within thirty days after submission of a statement under paragraph (3), transmit a statement of the reasons <sidenote><p class="firstIndent0 fontsize8">Statement of reasons; transmittal to congressional committees.</p></sidenote> for the exercise of power under paragraph (1) or (2) to the Committees on Armed Services and Governmental Affairs of the Senate and the Committees on Armed Services and Government Operations of the House of Representatives and to other appropriate committees or subcommittees.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">In addition to the other duties and responsibilities specified in <sidenote><p class="firstIndent0 fontsize8">Duties and responsibilities.</p></sidenote> this Act, the Inspector General of the Department of Defense shall—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">be the principal adviser to the Secretary of Defense for matters relating to the prevention and detection of fraud, waste, and abuse in the programs and operations of the Department;</content>
</paragraph>
<page identifier="/us/stat/96/752">96 STAT. 752</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">initiate, conduct, and supervise such audits and investigations in the Department of Defense (including the military departments) as the Inspector General considers appropriate;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">provide policy direction for audits and investigations relating to fraud, waste, and abuse and program effectiveness;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">investigate fraud, waste, and abuse uncovered as a result of other contract and internal audits, as the Inspector General considers appropriate;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">develop policy, monitor and evaluate program performance, and provide guidance with respect to all Department activities relating to criminal investigation programs;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">monitor and evaluate the adherence of Department auditors to internal audit, contract audit, and internal review principles, policies, and procedures;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<content class="inline">develop policy, evaluate program performance, and monitor actions taken by all components of the Department in response to contract audits, internal audits, internal review reports, and audits conducted by the Comptroller General of the United States;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">“(8) </num>
<content class="inline">request assistance as needed from other audit, inspection, and investigative units of the Department of Defense (including military departments); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<content class="inline">give particular regard to the activities of the internal audit, inspection, and investigative units of the military departments with a view toward avoiding duplication and insuring effective coordination and cooperation.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Notwithstanding section 4(d), the Inspector General of the<sidenote><p class="firstIndent0 fontsize8">Violations.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s801">10 USC 801 <i>et seq</i>.</ref></p></sidenote> Department of Defense shall expeditiously report suspected or alleged violations of chapter 47 of title 10, United States Code (Uniform Code of Military Justice), to the Secretary of the military department concerned or the Secretary of Defense.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">For the purposes of section 7, a member of the Armed Forces<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> shall be deemed to be an employee of the Department of Defense.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Each semiannual report prepared by the Inspector General of the Department of Defense under section 5(a) shall include information <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> concerning the numbers and types of contract audits conducted by the Department during the reporting period. Each such<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> report shall be transmitted by the Secretary of Defense to the Committees on Armed Services and Governmental Affairs of the Senate and the Committees on Armed Services and Government Operations of the House of Representatives and to other appropriate committees or subcommittees of the Congress.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Any report required to be transmitted by the Secretary of<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> Defense to the appropriate committees or subcommittees of the Congress under section 5(d) shall also be transmitted, within the seven-day period specified in such section, to the Committees on Armed Services and Governmental Affairs of the Senate and the Committees on Armed Services and Government Operations of the House of Representatives.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g) </num>
<content class="inline">The provisions of section 1385 of title 18, United States Code, shall not apply to audits and investigations conducted by, under the direction of, or at the request of the Inspector General of the Department of Defense to carry out the purposes of this Act.”.</content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 5 of such Act is amended by adding at the end thereof<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app.</ref></p></sidenote> the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Nothing in this section shall be construed to authorize the public disclosure of information which is—</chapeau>
<page identifier="/us/stat/96/753">96 STAT. 753</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">specifically prohibited from disclosure by any other provision of law;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">specifically required by Executive order to be protected from disclosure in the interest of national defense or national security or in the conduct of foreign affairs; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">a part of an ongoing criminal investigation.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Notwithstanding paragraph (1)(C), any report under this section may be disclosed to the public in a form which includes <sidenote><p class="firstIndent0 fontsize8">Disclosure to public.</p></sidenote> information with respect to a part of an ongoing criminal investigation if such information has been included in a public record.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Nothing in this section or in any other provision of this Act shall be construed to authorize or permit the withholding of information from the Congress, or from any committee or subcommittee thereof.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">Section 5315 of title 5, United States Code, is amended by adding at the end thereof the following new paragraph:</chapeau>
<level>
<content class="centered">“Inspector General, Department of Defense.”.</content>
</level>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">In addition to the positions transferred to the Office of the <sidenote><p class="firstIndent0 fontsize8">Transfer of positions.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/">5 USC app</ref>.</p></sidenote> Inspector General of the Department of Defense, pursuant to the amendments made by subsection (a) of this section, the Secretary of Defense shall transfer to the Office of Inspector General of the Department of Defense not less than one hundred additional audit positions. The Inspector General of the Department of Defense shall fill such positions with persons trained to perform contract audits.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">extension of period for transfer of defense dependents' education system to department of education</heading>
<section class="firstIndent1 fontsize10">
<num value="1118"><inline class="smallCaps">Sec</inline>. 1118. </num>
<content class="inline">The first sentence of section 302(a) of the Department of Education Organization Act (20 U.S.C. 3442) is amended by striking out “three years after the effective date of this Act” and inserting in lieu thereof “May 4, 1984”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">open enrollment period for reserves under the survivor benefit plan</heading>
<section class="firstIndent1 fontsize10">
<num value="1119"><inline class="smallCaps">Sec</inline>. 1119. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Subsection (b) of section 212 of the Omnibus Budget Reconciliation Act of 1981 (Public Law 97–35; 95 Stat. 383) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1448">10 USC 1448 note</ref>.</p></sidenote> amended by striking out the period at the end and inserting in lieu thereof “<quotedText>, in the case of a member or former member of the uniformed services who on August 13, 1981, was entitled to retired or retainer pay, and the period beginning on October 1, 1982, and ending on September 30, 1983, in the case of a member or former member who on August 13, 1981, would have been entitled to retired pay under chapter 67 of title 10, United States Code, but for the fact <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1331">10 USC 1331 <i>et seq.</i></ref></p></sidenote> that he was under sixty years of age on that date.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subsection (e)(1) of such section is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The term ‘eligible member’ means a member or former <sidenote><p class="firstIndent0 fontsize8">“Eligible members.”</p></sidenote> member of the uniformed services who on August 13, 1981 (A) was entitled to retired or retainer pay, or (B) would have been entitled to retired pay under chapter 67 of title 10, United States Code, but for the fact that he was under sixty years of age on that date.”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/754">96 STAT. 754</page>
<section>
<heading class="smallCaps centered">report on allied contributions to the common defense</heading>
<section class="firstIndent1 fontsize10">
<num value="1120"><inline class="smallCaps">Sec</inline>. 1120. </num>
<chapeau class="inline">Section 1006(c) of the Department of Defense Authorization Act, 1981 (Public Law 96–342; 94 Stat. 1120), is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t22/s1928">22 USC 1928 note</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(1)</quotedText>” after “<quotedText>(c)</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>March 1, 1982</quotedText>” and inserting in lieu thereof “<quotedText>March 1, 1983</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by redesignating clauses (1) through (5) as clauses (A) through (E), respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by inserting “<quotedText>and their impact on mutual defense efforts</quotedText>” before the semicolon at the end of clause (A) (as so redesignated);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">by striking out “<quotedText>fiscal year 1982</quotedText>” both places it appears and inserting in lieu thereof “<quotedText>fiscal year 1983</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of clause (D) (as so redesignated);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">by striking out the period at the end of clause (E) (as so redesignated) and inserting in lieu thereof a semicolon and “<quotedText>and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">by adding after clause (E) the following:
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">a description of what additional actions the President plans to take should the efforts by the United States referred to in clauses (B) and (E) fail and, in those instances where such additional actions do not include consideration of the repositioning of elements of the Armed Forces of the United States, a detailed explanation as to why such repositioning is not being so considered.</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">If the report required by paragraph (1) as submitted to<sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> Congress is designated as having been classified, pursuant to Executive order, as requiring protection against unauthorized disclosure in the interest of national defense or foreign policy, then not later than thirty days after the submission of such report the Secretary shall submit to Congress a further report containing all the information in the initial report that does not require such protection.”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">report on standardization of nato weapons</heading>
<section class="firstIndent1 fontsize10">
<num value="1121"><inline class="smallCaps">Sec</inline>. 1121. </num>
<chapeau class="inline">Section 302(c) of the Department of Defense Appropriation Authorization Act, 1975 (88 Stat. 402; 10 U.S.C. 2451 note), is amended by adding at the end thereof the following: “The Secretary shall also include in each such report—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">a description of each existing and planned program of the Department of Defense that supports the development or procurement of a weapon system or other military equipment originally developed or procured by members of the North Atlantic Treaty Organization (NATO) other than the United States and for which funds have been authorized to be appropriated for the fiscal year in which the report is submitted;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">a summary listing of the amount of funds appropriated for all such existing and planned programs for the fiscal year in which the report is submitted; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">a summary listing of the amount of funds requested, or proposed to be requested, for all such programs for each of the 2 fiscal years following the fiscal year for which the report is submitted.</content>
</paragraph>
<continuation class="inline">Such report shall also include a description of each weapon system or other military equipment originally developed or procured in the<page identifier="/us/stat/96/755">96 STAT. 755</page> United States and that is being developed or procured by members of the North Atlantic Treaty Organization (NATO) other than the United States during the fiscal year for which the report is submitted.”.</continuation>
</section>
</section>
<section>
<heading class="smallCaps centered">nato defense industrial cooperation</heading>
<section class="firstIndent1 fontsize10">
<num value="_1122"><inline class="smallCaps">Sec</inline>. 1122. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Congress finds that—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t22/s1928">22 USC 1928 note.</ref></p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the United States remains firmly committed to cooperating closely with its North Atlantic Treaty Organization (hereinafter in this section referred to as “NATO”) allies in protecting liberty and maintaining world peace;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the financial burden of providing for the defense of Western Europe and for the protection of the interests of NATO member countries in areas outside the NATO treaty area has reached such proportions that new cooperative approaches among the United States and its NATO allies are required to achieve and maintain an adequate collective defense at acceptable costs;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the need for a credible conventional deterrent in Western Europe has long been recognized in theory but has never been fully addressed in practice;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">a more equitable sharing by NATO member countries of both the burdens and the technological and economic benefits of the common defense would do much to reinvigorate the North Atlantic Treaty Organization alliance with a restored sense of unity and common purpose;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">a decision to coordinate more effectively the enormous technological, industrial, and economic resources of NATO member countries will not only increase the efficiency and effectiveness of NATO military expenditures but also provide inducement for the Soviet Union to enter into a meaningful arms reduction agreement so that both Warsaw Pact countries and NATO member countries can devote more of their energies and resources to peaceful and economically more beneficial pursuits.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">It is the sense of the Congress that the President should propose to the heads of government of the NATO member countries that the NATO allies of the United States join the United States in agreeing—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">to coordinate more effectively their defense efforts and resources to create, at acceptable costs, a credible, collective, conventional force for the defense of the North Atlantic Treaty area;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to establish a cooperative defense-industrial effort within Western Europe and between Western Europe and North America that would increase the efficiency and effectiveness of NATO expenditures by providing a larger production base while eliminating unnecessary duplication of defense-industrial efforts;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">to share more equitably and efficiently the financial burdens, as well as the economic benefits (including jobs, technology, and trade) of NATO defense; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">to intensify consultations promptly for the early achievement of the objectives described in clauses (1) through (3).</content>
</paragraph>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/756">96 STAT. 756</page>
<section>
<heading class="smallCaps centered">study of improved control of use of nuclear weapons</heading>
<section class="firstIndent1 fontsize10">
<num value="1123"><inline class="smallCaps">Sec</inline>. 1123. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Secretary of Defense shall conduct a full and complete study and evaluation of possible initiatives for improving the containment and control of the use of nuclear weapons, particularly during crises. Such study and evaluation shall include consideration of the following:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Establishment of a multi-national military crisis control center for monitoring and containing the use or potential use of nuclear weapons by third parties or terrorist groups.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Development of a forum through which the United States and the Soviet Union could exchange information pertaining to nuclear weapons that could potentially be used by third parties or terrorist groups.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">Development of measures for building confidence between the United States and the Soviet Union for improved crisis stability and arms control, including—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="a">(A) </num>
<content class="inline">an improved United States/Soviet Union communications hotline for crisis control;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">improved procedures for verification of any arms control agreements;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">measures to reduce the vulnerability of command, control, and communications of both nations; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">(D) </num>
<content class="inline">measures to lengthen the warning time each nation would have of potential nuclear attack.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of Defense shall submit a report of the study and<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> evaluation under subsection (a) to the Committees on Armed Services and Foreign Relations of the Senate and the Committees on Armed Services and Foreign Affairs of the House of Representatives by February 1, 1983. Such report should be available in both a classified, if necessary, and unclassified format.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The President shall report to the Committees on Armed Services<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> and Foreign Relations of the Senate and the Committees on Armed Services and Foreign Affairs of the House of Representatives by March 1, 1983, on the merits to the arms control process of the initiatives developed under the study and evaluation required by subsection (a) and on the status of any such initiative as it may relate to any arms control negotiation with the Soviet Union.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">negotiations for banning of chemical weapons</heading>
<section class="firstIndent1 fontsize10">
<num value="1124"><inline class="smallCaps">Sec</inline>. 1124. </num>
<chapeau class="inline">It is the sense of Congress that the President should—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">continue to promote actively negotiations among the member countries of the Ad Hoc Working Group on Chemical Warfare of the Committee on Disarmament established by the United Nations General Assembly and meeting in Geneva, Switzerland for the purpose of drafting a treaty for the complete, effective, and verifiable prohibition of the development, production, and stockpiling of all chemical weapons and for their destruction;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">press vigorously in every appropriate forum for a full explanation of outstanding allegations concerning Soviet and Soviet-proxy use of chemical weapons in violation of international law; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">communicate to the Government of the Union of Soviet Socialist Republics the earnest desire of the Government of the United States for a comprehensive, verifiable ban on chemical<page identifier="/us/stat/96/757">96 STAT. 757</page> weaponry and the willingness of the Government of the United States to participate in negotiations toward this end as soon as the Government of the United States can be satisfied that the Soviet Union is not in violation of existing international accords applying to the prohibition of first use of chemical weapons and the production and transfer of biological weapons and that the Soviet Union is prepared to agree to provisions needed to ensure the verifiability of an accord banning chemical warfare.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">cooperative military airlift agreements</heading>
<section class="firstIndent1 fontsize10">
<num value="1125"><inline class="smallCaps">Sec</inline>. 1125. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Chapter 131 of title 10, United States Code, is amended by adding at the end thereof the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="2213">“§ 2213. </num>
<heading class="inline">Cooperative military airlift agreements</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2213">10 USC 2213</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">Subject to the availability of appropriations, and after consultation with the Secretary of State, the Secretary of Defense may enter into cooperative military airlift agreements with the government of any allied country for the transportation of the personnel and cargo of the military forces of that country on aircraft operated by or for the military forces of the United States in return for the reciprocal transportation of the personnel and cargo of the military forces of the United States on aircraft operated by or for the military forces of that allied country. Any such agreement shall include the following terms:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">The rate of reimbursement for transportation provided shall be the same for each party and shall be not less than the rate charged to military forces of the United States, as determined by the Secretary of Defense under section 2208(h) of this <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2208">10 USC 2208</ref>.</p></sidenote> title.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Credits and liabilities accrued as a result of providing or receiving transportation shall be liquidated not less often than once every 3 months by direct payment to the country that has provided the greater amount of transportation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">During peacetime, the only military airlift capacity that may be used to provide transportation is that capacity that (A) is not needed to meet the transportation requirements of the military forces of the country providing the transportation, and (B) was not created solely to accommodate the requirements of the military forces of the country receiving the transportation.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">Defense articles purchased by an allied country from the United States under the Arms Export Control Act (22 U.S.C. 2751 et seq.) or from a commercial source under the export controls of the Arms Export Control Act may not be transported (for the purpose of delivery incident to the purchase of the defense articles) to the purchasing allied country on aircraft operated by or for the military forces of the United States except at a rate of reimbursement that is equal to the full cost of transportation of the defense articles, as required by section 21(a)(3) of the Arms Export Control Act (22 U.S.C. 2761(a)(3)).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">Subject to the availability of appropriations, and after consultation with the Secretary of State, the Secretary of Defense may enter into nonreciprocal military airlift agreements with North Atlantic Treaty Organization subsidiary bodies for the transportation of the personnel and cargo of such subsidiary bodies on aircraft operated by or for the military forces of the United States. Any such<page identifier="/us/stat/96/758">96 STAT. 758</page> agreement shall be subject to such terms as the Secretary of Defense considers appropriate.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">Any amount received by the United States as a result of an agreement entered into under this section shall be credited to applicable appropriations, accounts, and funds of the Department of Defense.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">Notwithstanding chapter 138 of this title, the Secretary of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2321">10 USC 2321 et seq.</ref></p></sidenote> Defense may enter into military airlift agreements with allied countries only under the authority of this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<chapeau class="inline">In this section:<sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<chapeau class="inline">‘Allied country’ means any of the following:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">A country that is a member of the North Atlantic Treaty Organization.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Australia or New Zealand.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">Any other country designated as an allied country for the purposes of this section by the Secretary of Defense with the concurrence of the Secretary of State.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">‘North Atlantic Treaty Organization subsidiary bodies’ has the meaning given to it by section 2331 of this title.”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2331">10 USC 2331</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<toc>
<referenceItem role="section">
<designator>“2213. </designator><label>Cooperative military airlift agreements.”.</label>
</referenceItem>
</toc>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">purchase of foreign-made administrative motor vehicles</heading>
<section class="firstIndent1 fontsize10">
<num value="1126"><inline class="smallCaps">Sec</inline>. 1126. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The Secretary of a military department may, after<sidenote><p class="firstIndent0 fontsize8">Contracts.</p></sidenote> the date of the enactment of this Act, enter into contracts for the purchase of administrative motor vehicles without regard to section 783 of Public Law 97–114.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1591">95 Stat. 1591</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">None of the funds appropriated pursuant to authorizations in this Act may be used by the Secretary of a military department to make a contract or agreement for the purchase of administrative<sidenote><p class="firstIndent0 fontsize8">Contract or agreement, funding.</p></sidenote> motor vehicles that are manufactured outside the United States or Canada unless the contractor was selected through competitive bidding without a differential in favor of foreign manufacturers. This subsection does not apply to contracts for amounts less than $50,000 or to any contract or agreement in effect on the date of the enactment of this Act with the Federal Republic of Germany, the United Kingdom, or Italy, so long as the vehicles procured under such contract or agreement are standardized or interoperable with the vehicles of the host country.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">restriction on construction of naval vessels in foreign shipyards</heading>
<section class="firstIndent1 fontsize10">
<num value="1127"><inline class="smallCaps">Sec</inline>. 1127. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Chapter 633 of title 10, United States Code, is amended by adding at the end thereof the following new section:</chapeau>
<section class="firstIndent0 fontsize10">
<num value="7309">“§ 7309. </num>
<heading class="inline">Restriction on construction of naval vessels in foreign shipyards</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s7309">10 USC 7309</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">Except as provided in subsection (b), no naval vessel, and no major component of the hull or superstructure of a naval vessel, may be constructed in a foreign shipyard.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">The President may authorize exceptions to the prohibition in subsection (a) when he determines that it is in the national security interest of the United States to do so. The President shall transmit<sidenote><p class="firstIndent0 fontsize8">Notification to Congress.</p></sidenote><page identifier="/us/stat/96/759">96 STAT. 759</page> notice to Congress of any such determination, and no contract may be made pursuant to the exception authorized until the end of the 30-day period beginning on the date the notice of such determination is received by Congress.”.</content>
</subsection>
</section>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by adding at the end thereof the following new item:
<toc>
<referenceItem role="section">
<designator>“7309. </designator><label>Restriction on construction of naved vessels in foreign shipyards.”.</label>
</referenceItem>
</toc>
</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">prior notification to congress on foreign sole-source procurements</heading>
<section class="firstIndent1 fontsize10">
<num value="1128"><inline class="smallCaps">Sec</inline>. 1128. </num>
<content class="inline">Subject to the provisions of chapter 138 of title 10, United States Code (relating to North Atlantic Treaty Organization <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s2321">10 USC 2321 et seq.</ref></p></sidenote> mutual support), none of the funds authorized to be appropriated in this Act may be used to enter into a prime contract for the purchase of a major article of equipment essential to the national defense from a manufacturer outside the United States that makes the United States dependent on that manufacturer as a sole source unless the Secretary of Defense has notified the Committees on Armed Services and Appropriations of the Senate and House of Representatives, in writing, of such proposed contract.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">purchase of chemical warfare protective clothing and items containing specialty metals from foreign sources</heading>
<section class="firstIndent1 fontsize10">
<num value="1129"><inline class="smallCaps">Sec</inline>. 1129. </num>
<content class="inline">Section 723 of the Department of Defense Appropriations Act, 1982 (Public Law 97–114; 95 Stat. 1582) is amended by inserting after the first colon the following: “<quotedText>Provided, That nothing in this section shall preclude the procurement of specialty metals or chemical warfare protective clothing produced outside the United States or its possessions if such procurement is necessary to comply with agreements with foreign governments requiring the United States to purchase supplies from foreign sources for the purposes of offsetting sales made by the United States Government or United States firms under approved programs serving defense requirements or if such procurement is necessary in furtherance of the standardization and interoperability of equipment requirements within the North Atlantic Treaty Organization (NATO) so long as such agreements with foreign governments comply, where applicable, with the requirements of section 36 of the Arms Export Control Act (22 U.S.C. 2776) and section 814 of the Department of Defense Appropriation Authorization Act, 1976 (Public Law 94–106; 10 U.S.C. 2351 note):</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">recognition of national guard and reserve forces</heading>
<section class="firstIndent1 fontsize10">
<num value="1130"><inline class="smallCaps">Sec</inline>. 1130. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Congress finds that—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s2021">38 USC 2021</ref></p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the National Guard and Reserve Forces of the United States are an integral part of the total force policy of the United States for national defense and need to be ready to respond, on short notice, to augment the active military forces in time of national emergency;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">attracting and retaining sufficient numbers of qualified persons to serve in the Guard and Reserve is a difficult chalenge during a period in which authority to induct persons for training and service in the Armed Forces is not provided by law; and</content>
</paragraph>
<page identifier="/us/stat/96/760">96 STAT. 760</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the support of employers and supervisors in granting employees a leave of absence from their jobs to participate in military training without detriment to earned vacation time, promotions, and job benefits is essential to the maintenance of a strong Guard and Reserve force.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">It is, therefore, the sense of Congress that the citizen-military volunteers who serve the Nation as members of the National Guard and Reserve require and deserve public recognition of the essential role they play in the national defense, and particularly require and deserve the support and cooperation of their civilian employers, in order to be fully ready to respond to national emergencies.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Congress recognizes, and requests all citizens to recognize, the vital need for a trained, ready National Guard and Reserve in the national defense posture of the United States and urges and requests employers and supervisors of employees who are members of the National Guard or Reserve to abide by the provisions of chapter 43 of title 38, United States Code, by granting a leave of<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s2021">38 USC 2021 <i>et seq</i></ref>.</p></sidenote> absence for military training, exclusive of earned vacation, to employees who are members of the Guard and Reserve and by providing such employees equal consideration for job benefits and promotions as all other employees.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">report on vista 1999 task force report</heading>
<section class="firstIndent1 fontsize10">
<num value="1131"><inline class="smallCaps">Sec</inline>. 1131. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Secretary of Defense shall conduct a full and<sidenote><p class="firstIndent0 fontsize8">Study and evaluation.</p></sidenote> complete study and evaluation of the report entitled “VISTA 1999, A Long-Range Look at the Future of the Army and Air National Guard” submitted by the Chairman of the VISTA 1999 task force to the Chief of the National Guard Bureau on March 8, 1982. The study and evaluation shall include the following:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">A detailed evaluation of the findings, conclusions, and recommendations of the “VISTA 1999” study.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The views of the Chief of the National Guard Bureau on the “VISTA 1999” study.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Any plans and recommendations for implementation of the recommendations of the “VISTA 1999” study.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary of Defense shall submit a report of the study and<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> evaluation required by subsection (a) to the Committees on Armed Services of the Senate and House of Representatives no later than February 1, 1983.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">military personnel claim resulting from iranian crisis</heading>
<section class="firstIndent1 fontsize10">
<num value="1132"><inline class="smallCaps">Sec</inline>. 1132. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The head of the military department having jurisdiction over Colonel Thomas E. Schaefer, United States Air Force, a member of the uniformed services who was held as a hostage in the Islamic Republic of Iran on or after November 4, 1979, and before January 22, 1981, may settle and pay an amount determined under subsection (b) for any claim against the United States made by such member for the loss of personal property in the Islamic Republic of Iran if the head of the military department determines that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the loss resulted from acts of mob violence, terrorist attacks, or other hostile acts, directed against the United States Government or its officers or employees;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the loss was incurred on or after December 31, 1978, and before January 22, 1981;</content>
</paragraph>
<page identifier="/us/stat/96/761">96 STAT. 761</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the property was owned and possessed in the Islamic Republic of Iran by the claimant and the ownership and possession of such property was appropriate and reasonable considering the official representational duties and responsibilities of the claimant; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">the claimant had no reasonable opportunity to remove the property from the place where it was lost or could not reasonably have been expected to remove the property from such place before it was lost.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">The amount payable under subsection (a) shall be equal to the lesser of—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the excess (if any) of the full replacement cost of the lost personal property over the total amount of compensation for the loss available in such case under section 9 of the Military Personnel and Civilian Employees’ Claims Act of 1964 (31 U.S.C. 243a) and from all other sources; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">$75,000.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">A claim may be allowed under this section if it is presented in writing within one year after the date of enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The provisions of section 9 of the Military Personnel and Civilian Employees’ Claims Act of 1964 (31 U.S.C. 243a) that are not inconsistent with any provision of this section shall apply in the administration of this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">For the purposes of this section, the terms “agency”, “uniformed <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote> services”, “settle”, and “military department” have the same meanings provided in section 2 of the Military Personnel and Civilian Employees’ Claims Act of 1964 (31 U.S.C. 240).</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">use of certain gifts to the united states military academy</heading>
<section class="firstIndent1 fontsize10">
<num value="1133"><inline class="smallCaps">Sec</inline>. 1133. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Under regulations prescribed by the Secretary of the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s4334">10 USC 4334 note</ref>.</p></sidenote> Army, the Superintendent of the United States Military Academy may (without regard to section 2601 of title 10, United States Code) accept, hold, administer, invest, and spend any gift, devise, or bequest of personal property of a value of $20,000 or less made to the United States on the condition that such gift, devise, or bequest be used for the benefit of the United States Military Academy or any entity thereof. The Secretary of the Army may pay or authorize the payment of all reasonable and necessary expenses in connection with the conveyance or transfer of a gift, devise, or bequest under this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">This section applies with respect to any gift, devise, or bequest made on or after the date of the enactment of this Act for the purpose described in subsection (a) and applies to any such gift, devise, or bequest, or devise made before the date of the enactment of this Act with respect to which the Secretary of the Army has approved application of this section rather than section 2601 of title 10, United States Code.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">designation of estonia, latvia, and lithuania on defense maps</heading>
<section class="firstIndent1 fontsize10">
<num value="1134"><inline class="smallCaps">Sec</inline>. 1134. </num>
<chapeau class="inline">None of the funds appropriated pursuant to an authorization of appropriations in this Act may be used to prepare, produce or purchase any map showing the Union of Soviet Socialist Republics that does not—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">show the geographic boundaries of Estonia, Latvia, and Lithuania and designate those areas by those names;</content>
</paragraph>
<page identifier="/us/stat/96/762">96 STAT. 762</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">include the designation “Soviet Occupied” in parenthesis under each of those names; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">include in close proximity to the area of the Baltic countries the following statement: “The United States Government does not recognize the incorporation of Estonia, Latvia, and Lithuania into the Soviet Union”.</content>
</paragraph>
</section>
</section>
</title>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/s/2248">S. 2248</ref> (<ref href="/us/bill/97/hr/6030">H.R. 6030</ref>): </heading>
<note>
<heading>HOUSE REPORTS: No. 97–482 accompanying H.R. 6030 (Comm. on Armed Services) and No. 97–749 (Comm. of Conference). </heading>
</note>
<note>
<heading>SENATE REPORT No. 97–330 (Comm. on Armed Services). </heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982): </heading>
<p class="indent4 firstIndent-1">May 3–6, 11–13, considered and passed Senate. </p>
<p class="indent4 firstIndent-1">July 19–22, 27–29, H.R. 6030, considered and passed House; S. 2248, amended, passed in lieu. </p>
<p class="indent4 firstIndent-1">Aug. 17, Senate agreed to conference report. </p>
<p class="indent4 firstIndent-1">Aug. 18, House agreed to conference report.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–258: To provide for reconciliation pursuant to the first concurrent resolution on the budget for fiscal year 1983 (S. Con. Res. 92, Ninety-seventh Congress).</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>258</docNumber>
<citableAs>Public Law 97–258</citableAs>
<citableAs>96 Stat. 763</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/763">96 STAT. 763</page>
<dc:type>Public Law</dc:type> <docNumber>97–258</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for reconciliation pursuant to the first concurrent resolution on the budget for fiscal year 1983 (S. Con. Res. 92, Ninety-seventh Congress).</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6955">H.R. 6955</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,</i></enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">Omnibus Budget Reconciliation Act of 1982.</p></sidenote>
<section>
<heading class="smallCaps centered">short title</heading>
<section class="firstIndent1 fontsize10">
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<content class="inline">This Act may be cited as the “Omnibus Budget Reconciliation Act of 1982”.</content>
</section>
</section>
<title>
<num value="I">TITLE I—</num>
<heading class="inline">AGRICULTURE, FORESTRY, AND RELATED PROGRAMS</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Dairy Price Support Program</heading>
<section class="firstIndent1 fontsize10">
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<chapeau class="inline">Section 201 of the Agricultural Act of 1949, as amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/369">95 Stat. 369</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1446">7 USC 1446</ref>.</p></sidenote> by the Agriculture and Food Act of 1981, is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">effective October 1, 1982, striking out everything in subsection (c) after the first sentence and preceding the sentence which begins “Such price support shall be provided”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding a new subsection (d) as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<chapeau class="inline">Notwithstanding any other provision of law—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Effective for the period beginning October 1, 1982, and ending September 30, 1984, the price of milk shall be supported at not less than $13.10 per hundredweight of milk containing 3.67 per centum milkfat.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Effective for the fiscal year beginning October 1, 1984, the price of milk shall be supported at not less than such level that represents the percentage of parity that the Secretary determines $13.10 represented as of October 1, 1983.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The price of milk shall be supported through the purchase of milk and the products of milk.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Effective for the period beginning October 1, 1982, and ending September 30, 1985, the Secretary may provide for a deduction of 50 cents per hundredweight from the proceeds of sale of all milk marketed commercially by producers to be remitted to the Commodity Credit Corporation to offset a portion of the cost of the milk price support program. Authority for requiring such deductions shall not apply for any fiscal year for which the Secretary estimates that net price support purchases of milk or the products of milk would be less than 5 billion pounds milk equivalent. If at any time during a fiscal year the Secretary should estimate that such net price support purchases during that fiscal year would be less than 5 billion pounds, the authority for requiring such deduction shall not apply for the balance of the year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">Effective for the period beginning April 1, 1983, and ending September 30, 1985, the Secretary may provide for a<page identifier="/us/stat/96/764">96 STAT. 764</page> deduction of 50 cents per hundredweight, in addition to the deduction referred to in paragraph (2), from the proceeds of sale of all milk marketed commercially by producers to be remitted to the Corporation. The deduction authorized by this subparagraph shall be implemented only if the Secretary establishes a program whereby the funds resulting from such deductions would be refunded in the manner provided in this paragraph to producers who reduce their commercial marketings from such marketings during the base period. For the purpose of this<sidenote><p class="firstIndent0 fontsize8">Based period.</p></sidenote> paragraph, the based period shall be the fiscal year beginning October 1, 1981, or at the option of the Secretary, the average of the two fiscal years beginning October 1, 1980. The Secretary may make such adjustments in individual bases under this subparagraph as the Secretary determines necessary to correct for abnormal factors affecting production and to reflect such other factors as the Secretary determines should be considered in determining a fair and equitable base.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Refunds under this paragraph shall be based on reductions<sidenote><p class="firstIndent0 fontsize8">Refunds.</p></sidenote> in commercial marketings as specified by the Secretary, but the Secretary may not require as a condition for making a refund of the entire amount collected from a producer that the producer reduce marketings in excess of a reduction equivalent to the ratio that the total amount of surplus milk production, as estimated by the Secretary for the fiscal year, bears to the total milk production estimated for such period. The Secretary may provide for refunds to be made of amounts collected from producers on a pro rata basis taking into consideration the reduction in commercial marketings by the producer from the commercial marketings during the base period.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The funds remitted to the Corporation as a result of the deductions provided for under this paragraph that are not used in making refunds to producers shall be used to offset the cost of the milk price support program. Authority for making deductions<sidenote><p class="firstIndent0 fontsize8">Net price support purchases.</p></sidenote> under this paragraph shall not apply for any fiscal year for which the Secretary estimates that net price support purchases of milk or the products of milk would be less than 7.5 billion pounds milk equivalent. If at any time during a fiscal year the Secretary should establish that such net price support purchases during that fiscal year would be less than 7.5 billion pounds, the authority for requiring such deductions shall not apply for the balance of the year.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">The Secretary may provide for refunds to producers on a periodic basis during the year. If, based on total marketings for<sidenote><p class="firstIndent0 fontsize8">Overpayment.</p></sidenote> the year, the Secretary should determine that an overpayment has been made to the producer for the year, the producer shall repay the amount of the overpayment.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">Prior to approving any application for a refund, the Secretary shall require evidence that such reduction in marketings has taken place and that such reduction is a net decrease in marketings of milk and has not been offset by expansion of production in other production facilities in which the person has an interest or by transfer of partial interest in the production facility or by the taking of any other action which is a scheme or device to qualify for payment.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The funds represented by the deductions referred to in paragraphs (2) and (3) shall be remitted to the Commodity Credit Corporation at such time and such manner as prescribed<page identifier="/us/stat/96/765">96 STAT. 765</page> by the Secretary by each person making payment to a producer for milk purchased from the producer, except that in the case of any producer who markets milk of the producer’s own production directly to consumers, such funds shall be remitted to the Corporation by the producer. The funds represented by such reduction shall be considered as included in the payments to a producer of milk for purposes of the minimum price provisions of the Agricultural Adjustment Act of 1933, as reenacted and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s601">7 USC 601 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s601">7 USC 601 note</ref>.</p></sidenote> amended by the Agricultural Marketing Agreement Act of 1937. </content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">Each producer who markets milk and each person <sidenote><p class="firstIndent0 fontsize8">Records and reports.</p></sidenote> required to make payment to the Corporation under this subsection shall keep such records and make such reports, in such manner, as the Secretary determines necessary to carry out this subsection. The Secretary may make such investigations as the<sidenote><p class="firstIndent0 fontsize8">Investigations.</p></sidenote> Secretary deems necessary for the effective administration of this subsection or to determine whether any person subject to the provisions of this subsection has engaged or is engaged or is about to engage in any act or practice that constitutes or will constitute a violation of any provision of this subsection or regulation issued under this subsection. For the purpose of such investigation, the Secretary is empowered to administer oaths and affirmations, subpena witnesses, compel their attendance, take evidence and require the production of any books, papers, and documents that are relevant to the inquiry. Such attendance of witnesses and the production of any such records may be required from any place in the United States. In case of contumacy by, or refusal to obey a subpena to, any person, the Secretary may invoke the aid of any court of the United States within the jurisdiction of which such investigation or proceeding is carried on, or where such person resides or carries on business, in requiring the attendance and testimony of witnesses and the production of books, papers, and documents; and such court may issue an order requiring such person to appear before the Secretary, there to produce records, if so ordered, or to give testimony touching the matter under investigation. Any failure to obey such order of the court may be punished by such court as a contempt thereof. All process in any such case may be served in the judicial district whereof such person is an inhabitant or wherever such person may be found.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The district courts of the United States are vested with jurisdiction specifically to enforce, and to prevent and restrain any person from violating any provision of this subsection or any regulation issued under this subsection. Any such civil <sidenote><p class="firstIndent0 fontsize8">Civil action</p></sidenote> action authorized to be brought under this subsection shall be referred to the Attorney General for appropriate action. Nothing in this subsection may be construed as requiring the Secretary to refer to the Attorney General minor violations of this subsection whenever the Secretary believes that the administration and enforcement of this subsection would be adequately served by suitable written notice or warning to any person committing such violation.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Any person who willfully violates any provision of this <sidenote><p class="firstIndent0 fontsize8">Violations.</p></sidenote> subsection or any regulation issued under this subsection, or who willfully fails or refuses to remit any amounts due thereunder shall be liable, in addition to payment of the full amount due plus interest, for a civil penalty (to be assessed by the Secretary) of not more than $1,000 for each such violation which<page identifier="/us/stat/96/766">96 STAT. 766</page> shall accrue to the United States and may be recovered in a civil suit brought by the United States.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">The remedies provided in subparagraphs (A) and (B) shall be in addition to, and not exclusive of, remedies otherwise provided at law or in equity.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">“(7) </num>
<chapeau class="inline">In carrying out this subsection, the Secretary may, on a reimbursable or nonreimbursable basis, as the Secretary deems appropriate, use—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">administrators of Federal milk marketing orders;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">State and county committees established under section 8 of the Soil Conservation and Domestic Allotment Act;<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t16/s590h">16 USC 590h</ref>.</p></sidenote> or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">administrators of State milk marketing programs.”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</section>
</subtitle>
<subtitle>
<num value="B">Subtitle B—</num>
<heading class="inline">Donation of Dairy Products</heading>
<section class="firstIndent1 fontsize10">
<num value="110"><inline class="smallCaps">Sec</inline>. 110. </num>
<content class="inline">Section 416 of the Agricultural Act of 1949 (7 U.S.C. 1431) is amended by adding at the end thereof the following: “<quotedText>Notwithstanding any other provision of law, such dairy products may be donated for distribution to needy households in the United States and to meet the needs of persons receiving nutrition assistance under the Older Americans Act of 1965. Such dairy product may<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s3001">42 USC 3001 note</ref>.</p></sidenote> also be donated through foreign governments and public and nonprofit private humanitarian organizations for the assistance of needy persons outside the United States, and the Commodity Credit Corporation may pay, with respect to commodities so donated, reprocessing, packaging, transporting, handling, and other charges, including the cost of overseas delivery. In order to assure that any such donations for use outside the United States are coordinated with and complement other United States foreign assistance, such donations shall be coordinated through the mechanism designated by the President to coordinate assistance under the Agricultural Trade Development and Assistance Act of 1954 and shall be in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1691">7 USC 1691 note</ref>.</p></sidenote> addition to the level of assistance programmed under that Act.</quotedText>”.</content>
</section>
</subtitle>
<subtitle>
<num value="C">Subtitle C—</num>
<heading class="inline">Adjustment Program for the 1983 Crops of Wheat, Feed Grains, Upland Cotton and Rice</heading>
<section>
<heading class="smallCaps centered">advance deficiency payments</heading>
<section class="firstIndent1 fontsize10">
<num value="120"><inline class="smallCaps">Sec</inline>. 120. </num>
<content class="inline">Effective only for the 1982 through 1985 crops of wheat, feed grains, upland cotton, and rice, the Agricultural Act of 1949 is amended by inserting after section 107B (7 U.S.C. 1445b-1) the following new section:
<quotedContent>
<section>
<heading class="smallCaps centered">“advance payments</heading>
<section class="firstIndent1 fontsize10">
<num value="107c">“<inline class="smallCaps">Sec</inline>. 107C. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Effective with respect to the 1982 crops of wheat,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445b-2">7 USC 1445b-2</ref>.</p></sidenote> feed grains, upland cotton, and rice, the Secretary shall make available to producers who participate in an acreage limitation program established for wheat, feed grains, upland cotton, or rice under section 107B(e), 105B(e), 103(g)(9), or 101(i)(5), respectively,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445b-1/1444d/1444/1441">7 USC 1445b-1, 1444d, 1444, 1441</ref>.</p></sidenote> advance deficiency payments in accordance with this section (other than subsection (b)) if the Secretary determines that deficiency payments likely will be made under this Act.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Advance deficiency payments under paragraph (1) shall be<sidenote><p class="firstIndent0 fontsize8">Terms and conditions.</p></sidenote> made to producers under the following terms and conditions:</chapeau>
<page identifier="/us/stat/96/767">96 STAT. 767</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Such payments shall be made as soon as practicable after October 1, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Such payments shall be made in an amount determined by multiplying (i) the estimated farm program acreage for the crop, by (ii) the farm program payment yield for the crop, by (iii) 70 per centum of the projected payment rate, as determined by the Secretary. Notwithstanding the preceding sentence, in any case in which a producer has received disaster payments for wheat, feed grains, upland cotton, or rice under section 107B(b)(2), 105B(b)(2), 103(g)(4), or 101(i)(3), respectively, the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1445 b-1/1444d/1444/1441">7 USC 1445 b-1, 1444d, 1444, 1441</ref>.</p></sidenote> Secretary may make such adjustment in the advance deficiency payments made under this subsection as the Secretary determines appropriate.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Effective with respect to the 1983 through 1985 crops of wheat, feed grains, upland cotton, and rice, if the Secretary establishes an acreage limitation or acreage set-aside program for a crop of wheat, feed grains, upland cotton, or rice under section 107B(e), 105B(e), 103(g)(9), or 101(i)(5), respectively, and determines that deficiency payments will likely be made for such commodity for such crop, the Secretary—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">for the 1983 crop of such commodity, shall make available, as provided in this section (other than subsection (a)), advance deficiency payments to producers who agree to participate in such program; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">for the 1984 and 1985 crops of such commodities, may make available, as provided in this section (other than subsection (a)), advance deficiency payments to producers who agree to participate in such program.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Advance deficiency payments under this subsection shall be made to producers under the following terms and conditions:</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Such payments shall be made available to producers as soon as practicable after the producer files a notice of intention to participate in such program, but in no case prior to October 1, 1982.</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Such payments shall be made available to producers in such amounts as the Secretary determines appropriate to encourage adequate participation in such program, except that such amount may not exceed an amount determined by multiplying (i) the estimated farm program acreage for the crop, by (ii) the farm program payment held for the crop, by (iii) 50 per centum of the projected payment rate, as determined by the Secretary.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">Advance deficiency payments under this section shall be made to producers under the following terms and conditions:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">In any case in which the deficiency payment payable to a producer for a crop, as finally determined by the Secretary under section 107B(b)(1), 105B(b)(1), 103(g)(3), or 101(i)(2), is less than the amount paid to the producer as an advance deficiency payment for the crop under this section, the producer shall refund an amount equal to the difference between the amount advanced and the amount finally determined by the Secretary to be payable to the producer as a deficiency payment for the crop concerned.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">If the Secretary determines under section 107B(b)(1), 105B(b)(1), 103(g)(3), or 101(i)(2) that deficiency payments will not be made available to producers on a crop with respect to which advance deficiency payments already have been made<page identifier="/us/stat/96/768">96 STAT. 768</page> under this section, the producers who received such advance payments shall refund such payments.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Any refund required under paragraph (1) or (2) shall be due at the end of the marketing year for the crop with respect to which such payments were made.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">If a producer fails to comply with the requirements under the acreage limitation or set-aside program involved (and, in the case of the 1983 crops of wheat, feed grains, and rice, the requirements of the land diversion program involved) after obtaining an advance deficiency payment under this section, the producer shall repay immediately the amount of the advance, plus interest thereon in such amount as the Secretary shall prescribe by regulations.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">The Secretary may issue such regulations as the Secretary determines necessary to carry out this section.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e) </num>
<content class="inline">The Secretary shall carry out the program authorized by this section through the Commodity Credit Corporation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">The authority provided in this section shall be in addition to, and not in place of, any authority granted to the Secretary or the Commodity Credit Corporation under any other provisions of law.”.</content>
</subsection>
</section>
</section>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">1983 wheat loans</heading>
<section class="firstIndent1 fontsize10">
<num value="121"><inline class="smallCaps">Sec</inline>. 121. </num>
<content class="inline">Section 107B(a) of the Agricultural Act of 1949 (7 U.S.C. 1445b-1(a)) is amended by adding at the end thereof the following:<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1221">95 Stat. 1221.</ref></p></sidenote> “Notwithstanding the foregoing provisions of this subsection, the Secretary shall make available to producers loans and purchases for the 1983 crop of wheat at not less than $3.65 per bushel.”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">1983 wheat acreage reduction and diversion programs</heading>
<section class="firstIndent1 fontsize10">
<num value="122"><inline class="smallCaps">Sec</inline>. 122. </num>
<chapeau class="inline">Section 107B(e) of the Agricultural Act of 1949 (7 U.S.C. 1445b-1(e)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out in the first sentence of paragraph (1) “<quotedText>Notwithstanding any other provision of this section, the</quotedText>” and inserting in lieu thereof “Notwithstanding any other provision of law—
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Except as provided in subparagraph (B) of this paragraph, the”;</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding at the end of paragraph (1) the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">Notwithstanding any previous announcement to the contrary, for the 1983 crop of wheat the Secretary shall provide for a combination of (i) an acreage limitation program as described under paragraph (2) and (ii) a diversion program as described under paragraph (5) under which the acreage planted to wheat for harvest on the farm would be limited to the acreage base for the farm reduced by a total of 20 per centum, consisting of a reduction of 15 per centum under the acreage limitation program and a reduction of 5 per centum under the diversion program. As a condition of eligibility for loans, purchases, and payments on the 1983 crop of wheat, the producers on a farm must comply with the terms and conditions of the combined acreage limitation program and diversion program.”;</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">in paragraph (2), inserting immediately after the fifth sentence the following: “Notwithstanding any other provision of<page identifier="/us/stat/96/769">96 STAT. 769</page> this paragraph, the acreage base to be used for the farm under the program for the 1983 crop of wheat shall be the same as the acreage base applicable to the farm under the acreage limitation program for the 1982 crop, adjusted to reflect established crop-rotation practices and to reflect such other factors as the Secretary determines should be considered in determining a fair and equitable base.”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">inserting at the end of paragraph (5) the following: “Notwithstanding the foregoing provisions of this paragraph, the Secretary shall implement a land diversion program for the 1983 crop of wheat under which the Secretary shall make crop retirement and conservation payments to any producer of the 1983 crop of wheat whose acreage planted to wheat for harvest on the farm is reduced so that it does not exceed the wheat acreage base for the farm less an amount equivalent to 5 per centum of the wheat acreage base in addition to the reduction required Under paragraph (2), and the producer devotes to approved conservation uses an acreage of cropland equivalent to the reduction required from the wheat acreage base under this paragraph. Such payments shall be made in an amount computed by multiplying (i) the diversion payment rate, by (ii) the farm program payment yield for the crop, by (iii) the additional acreage diverted under this paragraph. The diversion payment rate shall be established by the Secretary at not less than $3.00 per bushel, except that the rate may be reduced up to 10 per centum if the Secretary determines that the same program objective could be achieved with the lower rate. The Secretary shall make not less than 50 per centum of any payments under this paragraph to producers of the 1983 crop as soon as practicable after a producer enters into a land diversion contract with the Secretary and in advance of any determination of performance, but in no case prior to October 1, 1982. If a producer fails to comply with a land diversion contract after obtaining an advance payment under this paragraph, the producer shall repay the advance immediately and, in accordance with regulations issued by the Secretary, pay interest on the advance.”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">1983 feed grain loans</heading>
<section class="firstIndent1 fontsize10">
<num value="123"><inline class="smallCaps">Sec</inline>. 123. </num>
<content class="inline">Section 105B(a)(l) of the Agricultural Act of 1949 (7 U.S.C. 1444d(a)(l)) is amended by inserting at the end thereof the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1227">95 Stat. 1227</ref>.</p></sidenote> following: "Notwithstanding the foregoing provisions of this paragraph, the Secretary shall make available to producers loans and purchases for the 1983 crop of corn at not less than $2.65 per bushel.”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">1983 feed grain acreage reduction and diversion programs</heading>
<section class="firstIndent1 fontsize10">
<num value="124"><inline class="smallCaps">Sec</inline>. 124. </num>
<chapeau class="inline">Section 105B(e) of the Agricultural Act of 1949 (7 U.S.C. 1444d(e)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out in the first sentence of paragraph (1) “<quotedText>Notwithstanding any other provision of this section, the</quotedText>” and inserting in lieu thereof “Notwithstanding any other provision of law—
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">Except as provided in subparagraph (B) of this paragraph, the”;</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<page identifier="/us/stat/96/770">96 STAT. 770</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding at the end of paragraph (1) the following new subparagraph:
<quotedContent>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">For the 1983 crop of feed grains, the Secretary shall provide for a combination of (i) an acreage limitation program as described under paragraph (2) or a set-aside program as described under paragraph (3) and (ii) a diversion program as described under paragraph (5) under which the acreage planted to feed grains for harvest on the farm would be limited to the acreage base for the farm reduced by a total of 15 per centum, consisting of a reduction of 10 per centum under the acreage limitation or set-aside program and a reduction of 5 per centum under the diversion program. As a condition of eligibility for loans, purchases, and payments on the 1983 crop of feed grains, the producers on a farm must comply with the terms and conditions of the combined acreage limitation or set-aside program and diversion program.”;</content>
</subparagraph>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">in paragraph (2), inserting immediately after the sixth sentence the following: “Notwithstanding any other provision of this paragraph, the acreage base to be used for the farm under the program for the 1983 crop of feed grains shall be the same as the acreage base applicable to the farm under the acreage limitation program for the 1982 crop, adjusted to reflect established crop-rotation practices and to reflect such other factors as the Secretary determines should be considered in determining a fair and equitable base.”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">inserting at the end of paragraph (5) the following: “Notwithstanding the foregoing provisions of this paragraph, the Secretary shall implement a land diversion program for the 1983 crop of feed grains under which the Secretary shall make crop retirement and conservation payments to any producer of the 1983 crop of feed grains whose acreage planted to feed grains for harvest on the farm is reduced so that it does not exceed the feed grain acreage base for the farm less an amount equivalent to 5 per centum of the feed grain acreage base in addition to the reduction required under paragraph (2) or (3), and the producer devotes to approved conservation uses an acreage of cropland equivalent to the reduction required from the feed grain acreage base under this paragraph. Such payments shall be made in an amount computed by multiplying (i) the diversion payment rate, by (ii) the farm program payment yield for the crop, by (iii) the additional acreage diverted under this subsection. The diversion payment rate shall be established by the Secretary at not less than $1.50 per bushel for corn, except that the rate may be reduced up to 10 per centum if the Secretary determines that the same program objective could be achieved with the lower rate. The payment rate for grain sorghums, oats, and, if designated by the Secretary, barley shall be such rate as the Secretary determines is fair and reasonable in relation to the rate at which payments are made available for corn. The Secretary shall make not less than 50 per centum of any payments under this paragraph to producers of the 1983 crop as soon as practicable after a producer enters into a land diversion contract with the Secretary and in advance of any determination of performance, but in no case prior to October 1, 1982. If a producer fails to comply with a land diversion contract after obtaining an advance payment under this paragraph, the producer shall<page identifier="/us/stat/96/771">96 STAT. 771</page> repay the advance immediately and, in accordance with regulations issued by the Secretary, pay interest on the advance.”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">1983 rice acreage reduction and diversion programs</heading>
<section class="firstIndent1 fontsize10">
<num value="125"><inline class="smallCaps">Sec</inline>. 125. </num>
<chapeau class="inline">Section 101(i)(5) of the Agricultural Act of 1949 (7 U.S.C. 1441(i)(5)) is amended by— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1242">95 Stat. 1242</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out in the first sentence of subparagraph (A) “<quotedText>Notwithstanding any other provision of this subsection, the</quotedText>” and inserting in lieu thereof “<quotedText>Notwithstanding any other provision of law, except as provided in the third and fourth sentences of this paragraph, the</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting immediately after the second sentence of subparagraph (A) the following: “<quotedText>For the 1983 crop of rice, the Secretary shall provide for a combination of (i) an acreage limitation program as described under this subparagraph and (ii) a diversion program as described under subparagraph (B) under which the acreage planted to rice for harvest on the farm would be limited to the acreage base for the farm reduced by a total of 20 per centum, consisting of a reduction of 15 per centum under the acreage limitation program and a reduction of 5 per centum under the diversion program. As a condition of eligibility for loans, purchases, and payments on the 1983 crop of rice, the producers on a farm must comply with the terms and conditions of the combined acreage limitation and diversion program.</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">inserting immediately after the ninth sentence of subparagraph (A) (as amended by paragraph (2) of this section) the following: “<quotedText>Notwithstanding any other provision of this subparagraph, the acreage base to be used for the farm under the program for the 1983 crop of rice shall be the same as the acreage base appplicable to the farm under the acreage limitation program for the 1982 crop, adjusted to reflect established crop-rotation practices and to reflect such other factors as the Secretary determines should be considered in determining a fair and equitable base.</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">inserting at the end of subparagraph (B) the following: “<quotedText>Notwithstanding the foregoing provisions of this subparagraph, the Secretary shall implement a land diversion program for the 1983 crop of rice under which the Secretary shall make crop retirement and conservation pa3niients to any producer of the 1983 crop of rice whose acreage planted to rice for harvest on the farm is reduced so that it does not exceed the rice acreage base for the farm less an amount equivalent to 5 per centum of the rice acreage base in addition to the reduction required under subparagraph (A), and the producer devotes to approved conservation uses an acreage of cropland equivalent to the reduction required from the rice acreage base under this subparagraph. Such payments shall be made in an amount computed by multiplying (i) the diversion payment rate, by (ii) the farm program payment yield for the crop, by (iii) the additional acreage diverted under this subparagraph. The diversion payment rate shall be established by the Secretary at not less than $3.00 per hundredweight, except that the rate may be reduced up to 10 per centum if the Secretary determines that the same program objective could be achieved with the lower rate. The Secretary shall make not less than 50 per centum of any payments under this subparagraph to producers of the 1983<page identifier="/us/stat/96/772">96 STAT. 772</page> crop as soon as practicable after a producer enters into a land diversion contract with the Secretary and in advance of any determination of performance, but in no case prior to October 1, 1982. If a producer fails to comply with a land diversion contract after obtaining an advance payment under this subparagraph, the producer shall repay the advance immediately and, in accordance with regulations issued by the Secretary, pay interest on the advance.</quotedText>”.</content>
</paragraph>
</section>
</section>
</subtitle>
<subtitle>
<num value="D">Subtitle D—</num>
<heading class="inline">Agricultural Export Promotion</heading>
<section class="firstIndent1 fontsize10">
<num value="135"><inline class="smallCaps">Sec</inline>. 135. </num>
<content class="inline">Effective for each of the fiscal years ending September<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s612c">7 USC 612c note</ref>.</p></sidenote> 30, 1983, September 30, 1984, and September 30, 1985, the Secretary of Agriculture shall use not less than $175,000,000 nor more than $190,000,000 of funds of the Commodity Credit Corporation for export activities authorized to be carried out by the Secretary or by the Commodity Credit Corporation under the provisions of law in effect on the date of enactment of this section, notwithstanding the fact that the activity may not be included in the budget program of the Corporation. The Secretary shall carry out the program authorized by this section through the Commodity Credit Corporation. The authority provided in this section shall be in addition to, and not in place of, any authority granted to the Secretary of Agriculture or the Commodity Credit Corporation under any other provision of law.</content>
</section>
</subtitle>
<subtitle>
<num value="E">Subtitle E—</num>
<heading class="inline">Food Stamp Act Amendments of 1982</heading>
<sidenote><p class="firstIndent0 fontsize8">Food Stamp Act Amendments of 1982.</p></sidenote>
<section>
<heading class="smallCaps centered">short title</heading>
<section class="firstIndent1 fontsize10">
<num value="140"><inline class="smallCaps">Sec</inline>. 140. </num>
<content class="inline">This subtitle may be cited as the “Food Stamp Act<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2011">7 USC 2011 note</ref>.</p></sidenote> Amendments of 1982”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">references to the food stamp act of 1977</heading>
<section class="firstIndent1 fontsize10">
<num value="141"><inline class="smallCaps">Sec</inline>. 141. </num>
<content class="inline">Except as otherwise specifically provided, whenever in this subtitle an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Food Stamp Act of 1977 (7 U.S.C. 2011 et seq.).</content>
</section>
</section>
<section>
<heading class="smallCaps centered">household definition</heading>
<section class="firstIndent1 fontsize10">
<num value="142"><inline class="smallCaps">Sec</inline>. 142. </num>
<chapeau class="inline">Section 3(i) (7 U.S.C. 2012(i)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<chapeau class="inline">in the first sentence—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">inserting “<quotedText>, or siblings,</quotedText>” after “<quotedText>children</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">inserting “<quotedText>, or siblings,</quotedText>” after “<quotedText>the parents</quotedText>”; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting after the first sentence the following new sentence: “Notwithstanding clause (1) of the preceding sentence, an individual who lives with others, who is sixty years of age or older, and who is unable to purchase food and prepare meals because such individual suffers, as certified by a licensed physician, from a disability which would be considered a permanent disability under section 221(i) of the Social Security Act (42 U.S.C. 421(i)) or from a severe, permanent, and disabling physical or mental infirmity which is not symptomatic of a disease shall be considered, together with any of the others who is the spouse of such individual, an individual household, without<page identifier="/us/stat/96/773">96 STAT. 773</page> regard to the purchase of food and preparation of meals, if the income (as determined under section 5(d)) of the others, excluding<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2014">7 USC 2014</ref>.</p></sidenote> the spouse, does not exceed the poverty line, as described in section 5(c)(1), by more than 65 per centum.”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">rounding down</heading>
<section class="firstIndent1 fontsize10">
<num value="143"><inline class="smallCaps">Sec</inline>. 143. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The second sentence of section 3(o) (7 U.S.C. 2012(o))<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1282">95 Stat. 1282</ref>.</p></sidenote> (as amended by section 144 of this Act) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in clause (1), inserting “<quotedText>(based on the unrounded cost of such diet)</quotedText>” after “<quotedText>adjustments</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in clauses (6), (7), and (8), striking out “<quotedText>nearest dollar increment</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>nearest lower dollar increment for each household size</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">section 5(e) (7 U.S.C. 2014(e)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the second sentence, striking out “<quotedText>nearest $5 increment</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>nearest lower dollar increment</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the proviso of clause (2) of the fourth sentence, striking out “<quotedText>nearest $5 increment</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>nearest lower dollar increment</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The first sentence of section 8(a) (7 U.S.C. 2017(a)) is amended by inserting “<quotedText>lower</quotedText>” after “nearest”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">thrifty food plan adjustments</heading>
<section class="firstIndent1 fontsize10">
<num value="144"><inline class="smallCaps">Sec</inline>. 144. </num>
<content class="inline">The second sentence of section 3(o) (7 U.S.C. 2012(o)) is amended by striking out “<quotedText>(6)</quotedText>” and all that follows through “twelve months ending the preceding June 30” and inserting in lieu thereof the following: “<quotedText>(6) on October 1, 1982, adjust the cost of such diet to reflect changes in the cost of the thrifty food plan for the twenty-one months ending June 30, 1982, reduce the cost of such diet by 1 per centum, and round the result to the nearest dollar increment, (7) on October 1, 1983, and October 1, 1984, adjust the cost of such diet to reflect changes in the cost of the thrifty food plan for the twelve months ending the preceding June 30, reduce the cost of such diet by 1 per centum, and round the result to the nearest dollar increment, and (8) on October 1, 1985, and each October 1 thereafter, adjust the cost of such diet to reflect changes in the cost of the thrifty food plan for the twelve months ending the preceding June 30 and round the result to the nearest dollar increment</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">disabled veterans and survivors</heading>
<section class="firstIndent1 fontsize10">
<num value="145"><inline class="smallCaps">Sec</inline>. 145. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">section 3 (7 U.S.C. 2012) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="r">“(r) </num>
<chapeau class="inline">‘Elderly or disabled member’ means a member of a household <sidenote><p class="firstIndent0 fontsize8">“Elderly or disabled member.”</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is sixty years of age or older;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">receives supplemental security income benefits under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">receives disability or blindness payments under title I, II, X, XIV, or XVI of the Social Security Act (42 U.S.C. 301 et seq.); <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401/1201/1351">42 USC 401, 1201, 1351</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">is a veteran who—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">has a service-connected disability which is rated as total under title 38, United States Code; or</content>
</subparagraph>
<page identifier="/us/stat/96/774">96 STAT. 774</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is considered in need of regular aid and attendance or permanently housebound under such title;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<chapeau class="inline">is a surviving spouse of a veteran and—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is considered in need of regular aid and attendance or permanently housebound under title 38, United States Code; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is entitled to compensation for a service-connected death or pension benefits for a non-service-connected death under title 38, United States Code, and has a disability considered permanent under section 221(i) of the Social Security Act (42 U.S.C. 421(i)); or</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<chapeau class="inline">is a child of a veteran and—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is considered permanently incapable of self-support under section 414 of title 38, United States Code; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is entitled to compensation for a service-connected death or pension benefits for a non-service-connected death under title 38, United States Code, and has a disability considered permanent under section 221(i) of the Social Security Act (42 U.S.C. 421(i)).”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The first sentence of section 3(i) (7 U.S.C. 2012(i)) is amended by striking out “<quotedText>sixty</quotedText>” and all that follows through the end of the sentence and inserting in lieu thereof “<quotedText>an elderly or disabled member.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 5(c)(2) (as amended by section 146(a) of this Act) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2014">7 USC 2014</ref>.</p></sidenote> amended by striking out “<quotedText>a member who is</quotedText>” and all that follows through “<quotedText>(42 U.S.C. 301 et seq.)</quotedText>” and inserting in lieu thereof “<quotedText>an elderly or disabled member</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">Section 5(e) (7 U.S.C. 2014(e)) (as amended by section 146(b) of this Act) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in the first sentence, striking out “<quotedText>a member who is</quotedText>” and all that follows through “<quotedText>(42 U.S.C. 301 et seq.)</quotedText>” and inserting in lieu thereof “<quotedText>an elderly or disabled member</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the fourth sentence, striking out “<quotedText>a member</quotedText>” and all that follows through “<quotedText>titles I, II, X, XIV, and XVI of the Social Security Act</quotedText>” and inserting in lieu thereof “<quotedText>an elderly or disabled member</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">in the last sentence—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in the matter preceding subclause (A), striking out “<quotedText>a member</quotedText>” and all that follows through “titles I, II, X, XIV, and XVI of the Social Security Act” and inserting in lieu thereof “<quotedText>an elderly or disabled member</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in subclause (A), striking out “<quotedText>household members</quotedText>” and all that follows through “titles I, II, X, XIV, and XVI of the Social Security Act” and inserting in lieu thereof “<quotedText>elderly or disabled members</quotedText>”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The first sentence of section 6(c)(1) (7 U.S.C. 2015(c)(1)) is amended by striking out “<quotedText>sixty</quotedText>” and all that follows through “titles I, II, X, XIV, and XVI of the Social Security Act” and inserting in lieu thereof “<quotedText>elderly or disabled members</quotedText>”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">income standards of eligibility</heading>
<section class="firstIndent1 fontsize10">
<num value="146"><inline class="smallCaps">Sec</inline>. 146. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Subsection (c) of section 5 (7 U.S.C. 2014(c)) is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">The income standards of eligibility shall provide that a household shall be ineligible to participate in the food stamp program if—</chapeau>
<page identifier="/us/stat/96/775">96 STAT. 775</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the household’s income (after the exclusions and deductions provided for in subsections (d) and (e)) exceeds the poverty line, as defined in section 673(2) of the Community Services Block Grant Act (42 U.S.C. 9902(2)), for the forty-eight contiguous<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/511">95 Stat. 511</ref>.</p></sidenote> States and the District of Columbia, Alaska, Hawaii, the Virgin Islands of the United States, and Guam, respectively; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">in the case of a household that does not include a member who is sixty years of age or over or a member who receives supplemental security income benefits under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.) or disability or blindness payments under title I, II, X, XIV, or XVI of the Social Security Act (42 U.S.C. 301 et seq.), the household’s <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s401/1201/1351">42 USC 401, 1201, 1351</ref>.</p></sidenote> income (after the exclusions provided for in subsection (d) but before the deductions provided for in subsection (e)) exceeds such poverty line by more than 30 per centum.</content>
</paragraph>
</subsection>
</quotedContent>
<p class="inline">In no event shall the standards of eligibility for the Virgin Islands of the United States or Guam exceed those in the forty-eight contiguous States.”.</p>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The first sentence of section 5(e) (7 U.S.C. 2014(e)) is amended by striking out “<quotedText>households described in subsection (c)(1)</quotedText>” and inserting in lieu thereof “<quotedText>households containing a member who is sixty years of age or over or a member who receives supplemental security income benefits under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.) or disability or blindness payments under title I, II, X, XIV, or XVI of the Social Security Act (42 U.S.C. 301 et seq.)</quotedText>”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">coordination of cost-of-living adjustments</heading>
<section class="firstIndent1 fontsize10">
<num value="147"><inline class="smallCaps">Sec</inline>. 147. </num>
<chapeau class="inline">Section 5(d) (7 U.S.C. 2014(d)) is amended by—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1283">95 Stat. 1283</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>and</quotedText>” at the end of clause (10); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding before the period at the end thereof the following: “<quotedText>, and (12) through September 30 of any fiscal year, any increase in income attributable to a cost-of-living adjustment made on or after July 1 of such fiscal year under title II or XVI of the Social Security Act (42 U.S.C. 401 et seq.), section 3(a)(1) of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s1381">42 USC 1381</ref>.</p></sidenote> the Railroad Retirement Act of 1974 (45 U.S.C. 231b(a)(l)), or section 3112 of title 38, United States Code, if the household was certified as eligible to participate in the food stamp program or received an allotment in the month immediately preceding the first month in which the adjustment was effective</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">adjustment of deductions</heading>
<section class="firstIndent1 fontsize10">
<num value="148"><inline class="smallCaps">Sec</inline>. 148. </num>
<chapeau class="inline">Section 5(e) (7 U.S.C. 2014(e)) is amended by—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/359">95 Stat. 359</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">in clause (1) of the second sentence, striking out “<quotedText>July 1, 1983</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1983</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in subclause (i) of the proviso of clause (2) of the fourth sentence, striking out “<quotedText>July 1, 1983</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1983</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">standard utility allowances</heading>
<section class="firstIndent1 fontsize10">
<num value="149"><inline class="smallCaps">Sec</inline>. 149. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 5(e) (7 U.S.C. 2014(e)) is amended by inserting after the fourth sentence the following new sentences: “In computing the excess shelter expense deduction under clause (2) of the<page identifier="/us/stat/96/776">96 STAT. 776</page> preceding sentence, a State agency may use a standard utility allowance in accordance with regulations promulgated by the Secretary, except that a State agency may use an allowance which does not fluctuate within a year to reflect seasonal variations. An allowance for a heating or cooling expense may not be used for a household that does not incur a heating or cooling expense, as the case may be, or does incur a heating or cooling expense but is located in a public housing unit which has central utility meters and charges households, with regard to such expense, only for excess utility costs. No such allowance may be used for a household that shares such expense with, and lives with, another individual not participating in the food stamp program, another household participating in the food stamp program, or both, unless the allowance is prorated between the household and the other individual, household, or both.”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Subclause (B) of the last sentence of section 5(e) (7 U.S.C. 2014(e)) is amended by striking out “<quotedText>preceding sentence</quotedText>” and inserting in lieu thereof “<quotedText>fourth sentence of this subsection</quotedText>”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">migrant farmworkers</heading>
<section class="firstIndent1 fontsize10">
<num value="150"><inline class="smallCaps">Sec</inline>. 150. </num>
<content class="inline">The last sentence of section 5(0(4) (7 U.S.C. 2014(f)(4)) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t95/s360">95 Stat. 360</ref>.</p></sidenote> amended by inserting after “<quotedText>subsection</quotedText>” the following: “<quotedText>(except the provisions of paragraph (2)(A))</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">financial resources</heading>
<section class="firstIndent1 fontsize10">
<num value="151"><inline class="smallCaps">Sec</inline>. 151. </num>
<chapeau class="inline">The second sentence of section 5(g) (7 U.S.C. 2014(g)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>June 1, 1977</quotedText>” and inserting in lieu thereof “<quotedText>June 1, 1982</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">striking out “<quotedText>and</quotedText>” after “<quotedText>vacation purposes,</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">inserting after “<quotedText>$4,500,</quotedText>” the following: “<quotedText>and, regardless of whether there is a penalty for early withdrawal, any savings or retirement accounts (including individual accounts),</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">studies</heading>
<section class="firstIndent1 fontsize10">
<num value="152"><inline class="smallCaps">Sec</inline>. 152. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The second sentence of section 5(g) (7 U.S.C. 2014(g)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>(1)</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">striking out “<quotedText>, and (2)</quotedText>” and all that follows through the end of the sentence and inserting in lieu thereof a period.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 8(a) (7 U.S.C. 2017(a)) is amended by striking out the second sentence.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Subsections (d) and (e) of section 17 (7 U.S.C. 2026 (d) and (e)) are repealed.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">categorical eligibility</heading>
<section class="firstIndent1 fontsize10">
<num value="153"><inline class="smallCaps">Sec</inline>. 153. </num>
<content class="inline">Section 5 (7 U.S.C. 2014) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j) </num>
<content class="inline">Notwithstanding subsections (a) through (i), a State agency may consider a household in which all members of the household receive benefits under a State plan approved under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.) and whose income does not exceed the applicable income standard of eligibility<page identifier="/us/stat/96/777">96 STAT. 777</page> described in subsection (c)(2) to have satisfied the resource limitations prescribed under subsection (g).”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">monthly reporting</heading>
<section class="firstIndent1 fontsize10">
<num value="154"><inline class="smallCaps">Sec</inline>. 154. </num>
<chapeau class="inline">The first sentence of section 6(c)(1) (7 U.S.C. 2015(c)(1)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>adult</quotedText>” after “which all”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting before the period at the end thereof the following: “<quotedText>, except that a State agency may, with the prior approval of the Secretary, select categories of households which may report at specified less frequent intervals upon a showing by the State agency, which is satisfactory to the Secretary, that to require households in such categories to report monthly would result in unwarranted expenditures for administration of this subsection</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">periodic report forms</heading>
<section class="firstIndent1 fontsize10">
<num value="155"><inline class="smallCaps">Sec</inline>. 155. </num>
<content class="inline">The last sentence of section 6(c)(1) (7 U.S.C. 2015(c)(1)) is amended by striking out “<quotedText>, on a form designed or approved by the Secretary,</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">reporting requirements</heading>
<section class="firstIndent1 fontsize10">
<num value="156"><inline class="smallCaps">Sec</inline>. 156. </num>
<content class="inline">Section 6(c) (7 U.S.C. 2015(c)) is amended by adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">The Secretary is authorized, upon the request of a State agency, to waive any provisions of this subsection (except the provisions of the first sentence of paragraph (1) which relate to households which are not required to file periodic reports) to the extent necessary to permit the State agency to establish periodic reporting requirements for purposes of this Act which are similar to the periodic reporting requirements established under the State plan approved under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.) in that State.”.</content>
</paragraph>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">job search</heading>
<section class="firstIndent1 fontsize10">
<num value="157"><inline class="smallCaps">Sec</inline>. 157. </num>
<content class="inline">Section 6(d)(1)(ii) (7 U.S.C. 2015(d)(1)(ii)) is amended by inserting before the semicolon at the end thereof the following: “<quotedText>, which may include a requirement that, at the option of the State agency, such reporting and inquiry commence at the time of application</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">voluntarily quitting a job</heading>
<section class="firstIndent1 fontsize10">
<num value="158"><inline class="smallCaps">Sec</inline>. 158. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The proviso of section 6(d)(1)(iii) (7 U.S.C. 2015(d)(1)(iii)) is amended by striking out “<quotedText>sixty days from the time of the voluntary quit</quotedText>” and inserting in lieu thereof “<quotedText>ninety days</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 6(d)(1) (7 U.S.C. 2015(d)(1)) is amended by adding at the end thereof the following new sentence: “<quotedText>An employee of the Federal Government, or of a State or political subdivision of a State, who engaged in a strike against the Federal Government, a State or political subdivision of a State and is dismissed from his job because of his participation in the strike shall be considered to have voluntarily quit such job without good cause.</quotedText>”.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/778">96 STAT. 778</page>
<section>
<heading class="smallCaps centered">parents and caretakers of children</heading>
<section class="firstIndent1 fontsize10">
<num value="159"><inline class="smallCaps">Sec</inline>. 159. </num>
<content class="inline">Clause (C) of section 6(d)(2) (7 U.S.C. 2015(d)(2)(C)) is repealed.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">joint employment regulations</heading>
<section class="firstIndent1 fontsize10">
<num value="160"><inline class="smallCaps">Sec</inline>. 160. </num>
<content class="inline">Paragraph (3) of section 6(d) (7 U.S.C. 2015(d)(3)) is repealed.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">college students</heading>
<section class="firstIndent1 fontsize10">
<num value="161"><inline class="smallCaps">Sec</inline>. 161. </num>
<content class="inline">Section 6(e) (7 U.S.C. 2015(e)) is amended by striking out “<quotedText>or (B)</quotedText>” and all that follows through “<quotedText>or (C)</quotedText>” and inserting in lieu thereof “<quotedText>; (B) is not a parent with responsibility for the care of a dependent child under age six; (C) is not a parent with responsibility for the care of a dependent child above the age of five and under the age of twelve for whom adequate child care is not available; (D) is not receiving aid to families with dependent children under part A of title IV of the Social Security Act (42 U.S.C. 601 et seq.); or (E)</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">alternative issuance system</heading>
<section class="firstIndent1 fontsize10">
<num value="162"><inline class="smallCaps">Sec</inline>. 162. </num>
<content class="inline">Section 7 (7 U.S.C. 2016) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">If the Secretary determines, in consultation with the Inspector General of the Department of Agriculture, that it would improve the integrity of the food stamp program, the Secretary may require a State agency—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">to issue or deliver coupons using alternative methods, including an automatic data processing and information retrieval system; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to issue, in lieu of coupons, reusable documents to be used as part of an automatic data processing and information retrieval system and to be presented by, and returned to, recipients at retail food stores for the purpose of purchasing food.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The cost of documents or systems that may be required pursuant to this subsection may not be imposed upon a retail food store participating in the food stamp program.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">initial allotments</heading>
<section class="firstIndent1 fontsize10">
<num value="163"><inline class="smallCaps">Sec</inline>. 163. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The first sentence of section 8(c) (7 U.S.C. 2017(c)) is amended by inserting before the period at the end thereof the following: “<quotedText>, except that no allotment may be issued to a household for the initial month or period if the value of the allotment which such household would otherwise be eligible to receive under this subsection is less than $10</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Clause (2) of the last sentence of section 8(c) (7 U.S.C. 2017(c)) is amended by striking out “<quotedText>of more than thirty days</quotedText>”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">noncompliance with other programs</heading>
<section class="firstIndent1 fontsize10">
<num value="164"><inline class="smallCaps">Sec</inline>. 164. </num>
<content class="inline">Section 8 (7 U.S.C. 2017) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">A household against which a penalty has been imposed for an intentional failure to comply with a Federal, State, or local law relating to welfare or a public assistance program may not, for the<page identifier="/us/stat/96/779">96 STAT. 779</page> duration of the penalty, receive an increased allotment as the result of a decrease in the household’s income (as determined under sections 5(d) and 5(e)) to the extent that the decrease is the result of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2014">7 USC 2014</ref>.</p></sidenote> such penalty.”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">house-to-house trade routes</heading>
<section class="firstIndent1 fontsize10">
<num value="165"><inline class="smallCaps">Sec</inline>. 165. </num>
<content class="inline">Section 9 (7 U.S.C. 2018) is amended by adding at the end <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1285">95 Stat. 1285</ref>.</p></sidenote> thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="f">“(f) </num>
<content class="inline">In those areas in which the Secretary, in consultation with the Inspector General of the Department of Agriculture, finds evidence that the operation of house-to-house trade routes damages the program’s integrity, the Secretary shall limit the participation of house-to-house trade routes to those routes that are reasonably necessary to provide adequate access to households.”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<subsection class="firstIndent1 fontsize10">
<heading class="smallCaps centered">approval of state plan of operation</heading>
<section class="firstIndent1 fontsize10">
<num value="166"><inline class="smallCaps">Sec</inline>. 166. </num>
<content class="inline">Section 11(d) (7 U.S.C. 2020(d)) is amended by inserting after the first sentence the following new sentence: “<quotedText>The Secretary may not, as a part of the approval process for a plan of operation, require a State to submit for prior approval by the Secretary the State agency instructions to staff, interpretations of existing policy, State agency methods of administration, forms used by the State agency, or any materials, documents, memoranda, bulletins, or other matter, unless the State determines that the materials, documents, memoranda, bulletins, or other matter alter or amend the State plan of operation or conflict with the rights and levels of benefits to which a household is entitled.</quotedText>”.</content>
</section>
</subsection>
<section>
<heading class="smallCaps centered">points and hours of certification and issuance</heading>
<section class="firstIndent1 fontsize10">
<num value="167"><inline class="smallCaps">Sec</inline>. 167. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The last sentence of section 11(e)(2) (7 U.S.C. 2020(e)(2)) is amended by striking out “<quotedText>points and hours of certification,<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1286">95 Stat. 1286</ref>.</p></sidenote> and for</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Paragraph (13) of section 11(e) (7 U.S.C. 2020(e)(13)) is repealed.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">authorized representatives</heading>
<section class="firstIndent1 fontsize10">
<num value="168"><inline class="smallCaps">Sec</inline>. 168. </num>
<chapeau class="inline">Section 11(e)(7) (7 U.S.C. 2020(e)(7)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>any</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>an</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting before the semicolon at the end thereof the following: “<quotedText>, except that the Secretary may restrict the number of households which may be represented by an individual and otherwise establish criteria and verification standards for representation under this paragraph</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">disclosure of information</heading>
<section class="firstIndent1 fontsize10">
<num value="169"><inline class="smallCaps">Sec</inline>. 169. </num>
<content class="inline">Section 11(e)(8) (7 U.S.C. 2020(eX8)) is amended by striking out “<quotedText>or the regulations issued pursuant to this Act</quotedText>” and inserting in lieu thereof “<quotedText>, regulations issued pursuant to this Act, Federal assistance programs, or federally assisted State programs</quotedText>”.</content>
</section>
</section>
<page identifier="/us/stat/96/780">96 STAT. 780</page>
<section>
<heading class="smallCaps centered">expedited coupon issuance</heading>
<section class="firstIndent1 fontsize10">
<num value="170"><inline class="smallCaps">Sec</inline>. 170. </num>
<content class="inline">Paragraph (9) of section 11(e) (7 U.S.C. 2020(e)(9)) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">“(9) </num>
<chapeau class="inline">that the State agency shall—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">provide coupons no later than five days after the date of application to any household which—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i)</num>
<subclause class="inline">
<num value="I">(I) </num>
<content class="inline">has gross income that is less than $150 per month; or</content>
</subclause>
<subclause class="indent0 firstIndent1 fontsize10">
<num value="II">“(II) </num>
<content class="inline">is a destitute migrant or a seasonal farmworker household in accordance with the regulations governing such households in effect July 1, 1982; and</content>
</subclause>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">has liquid resources that do not exceed $100; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">to the extent practicable, verify the income and liquid resources of the household prior to issuance of coupons to the household;”.</content>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">prompt reduction or termination of benefits</heading>
<section class="firstIndent1 fontsize10">
<num value="171"><inline class="smallCaps">Sec</inline>. 171. </num>
<content class="inline">Section 11(e)(10) (7 U.S.C. 2020(e)(10)) is amended by inserting before the semicolon at the end thereof the following: “<quotedText>, except that in any case in which the State agency receives from the household a written statement containing information that clearly requires a reduction or termination of the household’s benefits, the State agency may act immediately to reduce or terminate the household’s benefits and may provide notice of its action to the household as late as the date on which the action becomes effective</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">duplication of coupons in more than one jurisdiction within a state</heading>
<section class="firstIndent1 fontsize10">
<num value="172"><inline class="smallCaps">Sec</inline>. 172. </num>
<chapeau class="inline">Section 11(e) (7 U.S.C. 2020(e)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>and</quotedText>” at the end of paragraph (20);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">striking out the period at the end of paragraph (21) and inserting in lieu thereof “<quotedText>; and</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">adding at the end thereof the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="22">“(22) </num>
<content class="inline">that the State agency shall establish a system and take action on a periodic basis to verify and otherwise assure that an individual does not receive coupons in more than one jurisdiction within the State.”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">certification systems</heading>
<section class="firstIndent1 fontsize10">
<num value="173"><inline class="smallCaps">Sec</inline>. 173. </num>
<content class="inline">Section ll(i) (7 U.S.C. 2020(i)) is amended by adding at the end thereof the following new sentence: “<quotedText>Each State agency shall implement clauses (1) and (2) and may implement clause (3) or (4), or both such clauses.</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">cashed-out programs</heading>
<section class="firstIndent1 fontsize10">
<num value="174"><inline class="smallCaps">Sec</inline>. 174. </num>
<content class="inline">Section 11 (7 U.S.C. 2020) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="n">“(n) </num>
<content class="inline">The Secretary shall require State agencies to conduct verification and implement other measures where necessary, but no less often than annually, to assure that an individual does not receive both coupons and benefits or payments referred to in section 6(g) or<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2015">7 USC 2015</ref>.</p></sidenote> both coupons and assistance provided in lieu of coupons under section 17(b)(1).”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2026">7 USC 2026</ref>.</p></sidenote></content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<page identifier="/us/stat/96/781">96 STAT. 781</page>
<section>
<heading class="smallCaps centered">amount of penalty and length of disqualification</heading>
<section class="firstIndent1 fontsize10">
<num value="175"><inline class="smallCaps">Sec</inline>. 175. </num>
<chapeau class="inline">Section 12 (7 U.S.C. 2021) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>(a)</quotedText>” after the section designation;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">in the first sentence, striking out “<quotedText>$5,000</quotedText>” and inserting in lieu thereof “<quotedText>$10,000</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">striking out the second sentence and inserting in lieu thereof the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<chapeau class="inline">Disqualification under subsection (a) shall be—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">for a reasonable period of time, of no less than six months nor more than five years, upon the first occasion of disqualification;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">for a reasonable period of time, of no less than twelve months nor more than ten years, upon the second occasion of disqualification ; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">permanent upon the third occasion of disqualification or the first occasion of a disqualification based on the purchase of coupons or trafficking in coupons or authorization cards by a retail food store or wholesale food concern.”; and</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">designating the last sentence as subsection (c).</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">bonds</heading>
<section class="firstIndent1 fontsize10">
<num value="176"><inline class="smallCaps">Sec</inline>. 176. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 12 (7 U.S.C. 2021) (as amended by section 175 of this Act) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">As a condition of authorization to accept and redeem coupons, the Secretary may require a retail food store or wholesale food concern which has been disqualified or subjected to a civil penalty pursuant to subsection (a) to furnish a bond to cover the value of coupons which such store or concern may in the future accept and redeem in violation of this Act. The Secretary shall, by regulation, prescribe the amount, terms, and conditions of such bond. If the Secretary finds that such store or concern has accepted and redeemed coupons in violation of this Act after furnishing such bond, such store or concern shall forfeit to the Secretary an amount of such bond which is equal to the value of coupons accepted and redeemed by such store or concern in violation of this Act. Such store or concern may obtain a hearing on such forfeiture pursuant to section 14.”.</content>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The first sentence of section 14(a) (7 U.S.C. 2023(a)) is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t95/s1286">95 Stat. 1286</ref>.</p></sidenote> by inserting “<quotedText>or a retail food store or wholesale food concern forfeits a bond under section 12(d) of this Act,</quotedText>” after “section 12 of this Act,”.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">alternative means of collection of overissuances</heading>
<section class="firstIndent1 fontsize10">
<num value="177"><inline class="smallCaps">Sec</inline>. 177. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 13(b)(1) (7 U.S.C. 2022(b)(1)) is amended by—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/363">95 Stat. 363</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>(A)</quotedText>” after the paragraph designation; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding at the end thereof the following new subparagraph:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">State agencies may collect any claim against a household arising from the overissuance of coupons based on an ineligibility determination under section 6(b), other than claims collected pursuant<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2015">7 USC 2015</ref>.</p></sidenote> to subparagraph (A), by using other means of collection.”.</content>
</subparagraph>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 13(b)(2) (7 U.S.C. 2022(b)(2)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>(A)</quotedText>” after the paragraph designation; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding at the end thereof the following new subparagraph:</content>
</paragraph>
<page identifier="/us/stat/96/782">96 STAT. 782</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">State agencies may collect any claim against a household arising from the overissuance of coupons, other than claims collected pursuant to paragraph (1) or subparagraph (A), by using other means of collection.”.</content>
</subparagraph>
</quotedContent>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">claims collection procedure</heading>
<section class="firstIndent1 fontsize10">
<num value="178"><inline class="smallCaps">Sec</inline>. 178. </num>
<content class="inline">The second sentence of section 13(b)(1)(A) (as amended by section 177(a) of this Act) is amended by inserting “<quotedText>within thirty days of a demand for an election</quotedText>” after “<quotedText>election</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">cost-sharing for collection of overissuances</heading>
<section class="firstIndent1 fontsize10">
<num value="179"><inline class="smallCaps">Sec</inline>. 179. </num>
<content class="inline">The first sentence of section 16(a) (7 U.S.C. 2025(a)) is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/362/363">95 Stat. 362, 363</ref>.</p></sidenote> amended by inserting before the period at the end thereof the following: “<quotedText>, except the value of funds or allotments recovered or collected pursuant to section 13(b)(2) which arise from an error of a State agency</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">error rate reduction system</heading>
<section class="firstIndent1 fontsize10">
<num value="180"><inline class="smallCaps">Sec</inline>. 180. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 16 (7 U.S.C. 2025) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">amending subsection (c) to read as follows:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">The Secretary is authorized to adjust a State agency’s federally funded share of administrative costs pursuant to subsection (a), other than the costs already shared in excess of 50 per centum under the proviso in the first sentence of subsection (a) or under subsection (g), by increasing such share to 60 per centum of all such administrative costs in the case of a State agency which has—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">a payment error rate as defined in subsection (d)(1) which, when added to the total percentage of all allotments underissued to eligible households by the State agency, is less than 5 per centum; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">a rate of invalid decisions in denying eligibility which is less than a nationwide percentage which the Secretary determines to be reasonable,”;</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">striking out subsections (d), (e), and (g) and redesignating subsections (f), (h), and (i) as subsections (e), (f), and (g), respectively; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">inserting after subsection (c) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">As used in this subsection, the term ‘payment error rate’ means the total percentage of all allotments issued in a fiscal year by a State agency which are either—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">issued to households which fail to meet basic program eligibility requirements; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">overissued to eligible households.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">The Secretary shall institute an error rate reduction program under which, if a State agency’s payment error rate exceeds—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">9 per centum for fiscal year 1983,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">7 per centum for fiscal year 1984, or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">5 per centum for fiscal year 1985 or any fiscal year thereafter,</content>
</clause>
<continuation class="inline">then the Secretary shall, other than for good cause shown or as provided in subparagraph (B), reduce the State agency’s federally funded share of administrative costs provided pursuant to subsection (a), other than the costs already shared in excess of 50 per<page identifier="/us/stat/96/783">96 STAT. 783</page> centum under the proviso in the first sentence of subsection (a) or under subsection (g), by the amounts required under paragraph (3).</continuation>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">The Secretary may not reduce a State agency’s federally funded share of administrative costs pursuant to subparagraph (A)—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">on the basis of the State agency’s payment error rate for fiscal year 1983, if such payment error rate represents a reduction from the State agency’s payment error rate for the period beginning on October 1, 1980, and ending on March 31, 1981, of at least 33.3 per centum of the difference between the State agency’s payment error rate for such period and 5 per centum; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">on the basis of the State agency’s payment error rate for fiscal year 1984, if such payment error rate represents a reduction from the State agency’s payment error rate for the period beginning on October 1, 1980, and ending on March 31, 1981, of at least 66.7 per centum of the difference between the State agency’s payment error rate for such period and 5 per centum.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">The Secretary shall reduce a State agency’s federally funded share of administrative costs, except as provided in subparagraph (B), by—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">5 per centum for each per centum or fraction thereof that the State agency’s payment error rate exceeds the maximum payment error rate allowed for the fiscal year under paragraph (2); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">if the State agency’s payment error rate exceeds the maximum payment error rate allowed for the fiscal year under paragraph (2) by more than 3 per centum, an additional 5 per centum (for a total of 10 per centum) for each per centum or fraction thereof that the State agency’s payment error rate exceeds the maximum payment error rate allowed for the fiscal year under paragraph (2) by more than 3 per centum.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">The Secretary may not reduce a State agency’s federally funded share of administrative costs for a fiscal year by an amount that exceeds the product of multiplying—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">the per centum by which the State agency’s payment error rate exceeds the maximum payment error rate allowed for the fiscal year under paragraph (2); by</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">the total dollar value of all coupons issued by the State agency during the fiscal year.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary may require a State agency to report any factors which the Secretary considers necessary to determine the appropriate level of a State agency’s federally funded share of administrative costs under this subsection. If a State agency fails to meet the reporting requirements established by the Secretary, the Secretary shall base the determination on all pertinent information available to the Secretary.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<content class="inline">If the Secretary reduces a State agency’s federally funded <sidenote><p class="firstIndent0 fontsize8">Administrative and judicial review.</p></sidenote> share of administrative costs under this subsection, the State may seek administrative and judicial review of the action pursuant to section 14.”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2023">7 USC 2023</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Section 11(e)(3) (7 U.S.C. 2020(e)(3)) is amended by—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">striking out “<quotedText>subsections (h) and (i) of section 16</quotedText>” and inserting in lieu thereof “<quotedText>section 16(e)</quotedText>”; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">striking out “<quotedText>quality control program</quotedText>” and inserting in lieu thereof “<quotedText>error rate reduction system</quotedText>”.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/784">96 STAT. 784</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The first sentence of section 18(e) (7 U.S.C. 2027(e)) is amended by striking out “<quotedText>sections 7(f), 11 (c) and (h), 13(b), and 16(g)</quotedText>” and inserting in lieu thereof “<quotedText>sections 7(f), 11 (g) and (h), and 13(b)</quotedText>”.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">employment requirement pilot project</heading>
<section class="firstIndent1 fontsize10">
<num value="181"><inline class="smallCaps">Sec</inline>. 181. </num>
<content class="inline">Section 17 (7 U.S.C. 2026) is amended by adding at the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1290">95 Stat. 1290</ref>.</p></sidenote> end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="A">(1) </num>
<chapeau class="inline">As used in this subsection, the term ‘qualification period’<sidenote><p class="firstIndent0 fontsize8">“Qualification period.”</p></sidenote> means a period of time immediately preceding—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">in the case of a new applicant for benefits under this Act, the date on which application for such benefits is made by the individual; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">in the case of an otherwise continuing recipient of coupons under this Act, the date on which such coupons would otherwise be issued to the individual.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Upon application of a State or political subdivision thereof, the Secretary may conduct one pilot project involving the employment requirements described in this subsection in each of four project areas selected by the Secretary.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">Under the pilot projects conducted pursuant to this subsection, except as provided in paragraphs (4), (5), and (6), an individual who resides in a project area shall not be eligible for assistance under this Act if the individual was not employed a minimum of twenty hours per week, or did not participate in a workfare program established under section 20, during a qualification period of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">thirty or more consecutive days, in the case of an individual whose benefits under a State or Federal unemployment compensation law were terminated immediately before such qualification period began; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">sixty or more consecutive days, in the case of an individual not described in clause (A).</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<chapeau class="inline">The provisions of paragraph (3) shall not apply in the case of an individual who—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">is under eighteen or over fifty-nine years of age;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is certified by a physician as physically or mentally unfit for employment;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">is a parent or other member of a household with responsibility for the care of a dependent child under six years of age or of an incapacitated person;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="D">“(D) </num>
<content class="inline">is a parent or other caretaker of a child under six years of age in a household in which there is another parent who, unless covered by clause (A) or (B), or both such clauses, is employed a minimum of twenty hours per week or participating in a workfare program established under section 20;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="E">“(E) </num>
<content class="inline">is in compliance with section 6(d) and demonstrates, in a<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2015">7 USC 2015</ref>.</p></sidenote> manner prescribed by the Secretary, that the individual is able and willing to accept employment but is unable to obtain such employment; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="F">“(F) </num>
<content class="inline">is a member of any other group described by the Secretary.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">“(5) </num>
<chapeau class="inline">The Secretary may waive the requirements of paragraph (3)<sidenote><p class="firstIndent0 fontsize8">Waiver.</p></sidenote> in the case of all individuals within all or part of a project area if the Secretary finds that such area—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">has an unemployment rate of over 10 per centum; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">does not have a sufficient number of jobs to provide employment for individuals subject to this subsection.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/785">96 STAT. 785</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="6">“(6) </num>
<content class="inline">An individual who has become ineligible for assistance under this Act by reason of paragraph (3) may reestablish eligibility for assistance after a period of ineligibility by—
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">becoming employed for a minimum of twenty hours per week during any consecutive thirty-day period; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">participating in a workfare program established under section 20 during any consecutive thirty-day period.”.</content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">benefit impact study</heading>
<section class="firstIndent1 fontsize10">
<num value="182"><inline class="smallCaps">Sec</inline>. 182. </num>
<content class="inline">Section 17 (7 U.S.C. 2026) (as amended by section 181 of this Act) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h) </num>
<content class="inline">The Secretary shall conduct a study of the effects of reductions made in benefits provided under this Act pursuant to part 1 of subtitle A of title I of the Omnibus Budget Reconciliation Act of 1981, the Food Stamp and Commodity Distribution Amendments of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/358">95 Stat. 358</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1282">95 Stat. 1282</ref>.</p><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 772.</p></sidenote> 1981, the Food Stamp Act Amendments of 1982, and any other laws enacted by the Ninety-seventh Congress which affect the food stamp program. The study shall include a study of the effect of retrospective accounting and periodic reporting procedures established under such Acts, including the impact on benefit and administrative costs and on error rates and the degree to which eligible households are denied food stamp benefits for failure to file complete periodic reports. The Secretary shall submit to the Committee on Agriculture<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate an interim report on the results of such study no later than February 1, 1984, and a final report on the results of such study no later than March 1, 1985.”.</content>
</subsection>
</quotedContent>
</content>
</section>
</section>
<section>
<heading class="smallCaps centered">authorization for appropriations</heading>
<section class="firstIndent1 fontsize10">
<num value="183"><inline class="smallCaps">Sec</inline>. 183. </num>
<chapeau class="inline">The first sentence of section 18(a)(1) (7 U.S.C. 2027(a)(1))<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/102">95 Stat. 102</ref>.</p></sidenote> is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>and</quotedText>” after “September 30, 1981;”, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting before the period at the end thereof the following: “<quotedText>; not in excess of $12,874,000,000 for the fiscal year ending September 30, 1983; not in excess of $13,145,000,000 for the fiscal year ending September 30, 1984; and not in excess of $13,933,000,000 for the fiscal year ending September 30, 1985</quotedText>”.</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">puerto rico block grant</heading>
<section class="firstIndent1 fontsize10">
<num value="184"><inline class="smallCaps">Sec</inline>. 184. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 19(a)(1)(A) (7 U.S.C. 2028(a)(1)(A)) is amended<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/364">95 Stat. 364</ref>.</p></sidenote> by inserting “<quotedText>noncash</quotedText>” after “expenditures for”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall not apply with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2028">7 USC 2028 note</ref>.</p></sidenote> respect to any plan submitted under section 19(b) of the Food Stamp Act of 1977 (7 U.S.C. 2028(b)) by the Commonwealth of Puerto Rico in order to receive payments for the fiscal year ending September 30, 1982, or the fiscal year ending September 30, 1983.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary of Agriculture shall conduct a study of the <sidenote><p class="firstIndent0 fontsize8">Study.</p></sidenote> impact of making food assistance available to needy persons in the Commonwealth of Puerto Rico in the form of cash under section 19 of the Food Stamp Act of 1977 (7 U.S.C. 2028). The study shall include an analysis of the impact on both the nutritional status of residents of the Commonwealth and the economy of the Commonwealth. The Secretary shall submit a report of the findings of such<sidenote><p class="firstIndent0 fontsize8">Report to congressional committees.</p></sidenote><page identifier="/us/stat/96/786">96 STAT. 786</page> study to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate not later than six months after the effective date of this subtitle.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">similar workfare programs</heading>
<section class="firstIndent1 fontsize10">
<num value="185"><inline class="smallCaps">Sec</inline>. 185. </num>
<chapeau class="inline">Section 20(a) (7 U.S.C. 2029(a)) is amended by—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1291">95 Stat. 1291</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting “<quotedText>(1)</quotedText>” after the subsection designation; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">adding at the end thereof the following new paragraph:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">The Secretary shall promulgate guidelines pursuant to<sidenote><p class="firstIndent0 fontsize8">Guidelines.</p></sidenote> paragraph (1) which, to the maximum extent practicable, enable a political subdivision to design and operate a workfare program under this section which is compatible and consistent with similar workfare programs operated by the subdivision.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">A political subdivision may comply with the requirements of this section by operating—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">a workfare program pursuant to title IV of the Social Security Act (42 U.S.C. 601 et seq.); or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">any other workfare program which the Secretary determines meets the provisions and protections provided under this section.”.</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">win participants</heading>
<section class="firstIndent1 fontsize10">
<num value="186"><inline class="smallCaps">Sec</inline>. 186. </num>
<content class="inline">Clause (4) of section 20(b) (7 U.S.C. 2029(b)) is amended by<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1291">95 Stat. 1291</ref>.</p></sidenote> striking out “<quotedText>subject to and currently involved</quotedText>” and inserting in lieu thereof “<quotedText>at the option of the operating agency, subject to and currently actively and satisfactorily participating</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">hours of workfare</heading>
<section class="firstIndent1 fontsize10">
<num value="187"><inline class="smallCaps">Sec</inline>. 187. </num>
<content class="inline">Section 20(c) (7 U.S.C. 2029(c)) is amended by striking out “<quotedText>either</quotedText>” and all that follows through the end of the sentence and inserting in lieu thereof: “<quotedText>, when added to any other hours worked during such week by such member for compensation (in cash or in kind) in any other capacity, exceeds thirty hours a week.</quotedText>”.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">reimbursement for workfare administrative expenses</heading>
<section class="firstIndent1 fontsize10">
<num value="188"><inline class="smallCaps">Sec</inline>. 188. </num>
<chapeau class="inline">Section 20(g) (7 U.S.C. 2029(g)) is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">redesignating paragraph (2) as paragraph (3), and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting after paragraph (1) the following new paragraph:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">From 50 per centum of the funds saved from employment related to a workfare program operated under this section, the Secretary shall pay to each operating agency an amount not to exceed the administrative expenses described in paragraph (1) for which no reimbursement is provided under such paragraph.</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">For purposes of subparagraph (A), the term ‘funds saved<sidenote><p class="firstIndent0 fontsize8">Definition.</p></sidenote> from employment related to a workfare program operated under this section’ means an amount equal to three times the dollar value of the decrease in allotments issued to households, to the extent that such decrease results from wages received by members of such households for the first month of employment beginning after the date such members commence such employment if such employment commences—</chapeau>
<page identifier="/us/stat/96/787">96 STAT. 787</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">while such members are participating for the first time in a workfare program operated under this section; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">in the thirty-day period beginning on the date such first participation is terminated.”.</content>
</clause>
</subparagraph>
</paragraph>
</quotedContent>
</content>
</paragraph>
</section>
</section>
<section>
<heading class="smallCaps centered">technical corrections</heading>
<section class="firstIndent1 fontsize10">
<num value="189"><inline class="smallCaps">Sec</inline>. 189. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 5(f)(2)(A) (as amended by section 107(a) of the Omnibus Budget Reconciliation Act of 1981 (95 Stat. 360)) is <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2014">7 USC 2014</ref>.</p></sidenote> amended by striking out “<quotedText>prospective</quotedText>” and inserting in lieu thereof “<quotedText>prospective</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Clause (2) of section 6(g) (7 U.S.C. 2015(g)) is amended by striking out “<quotedText>Secretary of Health, Education, and Welfare</quotedText>” and inserting in lieu thereof “<quotedText>Secretary of Health and Human Services</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">Section 11 (7 U.S.C. 2020) is amended by—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">in subsection (i), striking out “<quotedText>Secretary of Health, Education, and Welfare</quotedText>” and inserting in lieu thereof “<quotedText>Secretary of Health and Human Services</quotedText>”, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">in subsection (j), striking out “<quotedText>Secretary of Health, Education, and Welfare</quotedText>” and inserting in lieu thereof “<quotedText>Secretary of Health and Human Services</quotedText>”.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The second sentence of section 16(e) (as redesignated by section 180(a)(2) of this Act) is amended by striking out “<quotedText>Secretary of Health, Education, and Welfare</quotedText>” each place it appears and inserting in lieu thereof “<quotedText>Secretary of Health and Human Services</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 16(f) (as redesignated by section 180(a)(2) of this Act) is amended by striking out “<quotedText>; and</quotedText>” and inserting in lieu thereof a period.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">conforming amendments</heading>
<section class="firstIndent1 fontsize10">
<num value="190"><inline class="smallCaps">Sec</inline>. 190. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 6(d)(2) (7 U.S.C. 2015(d)(2)) (as amended by section 159 of this Act) is amended by redesignating clauses (D) through (F) as clauses (C) through (E), respectively.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 6(d) (7 U.S.C. 2015(d)) (as amended by section 160 of this Act) is amended by redesignating paragraph (4) as paragraph (3).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 11(e) (17 U.S.C. 2020(e)) (as amended by sections 167(b) and 172 of this Act) is amended by redesignating paragraphs (14) through (22) as paragraphs (13) through (21), respectively.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 7(f) (7 U.S.C. 2016(f)) is amended by striking out “<quotedText>section 11(e)(21)</quotedText>” and inserting in lieu thereof “<quotedText>section 11(e)(20)</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 17 (7 U.S.C. 2026) (as amended by sections 152(c), 181, and 182 of this Act) is amended by redesignating subsections (f) through (h) as subsections (d) through (f), respectively.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">distribution op surplus commodities</heading>
<section class="firstIndent1 fontsize10">
<num value="191"><inline class="smallCaps">Sec</inline>. 191. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">The Congress finds that—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s1624">7 USC 1624 note</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">for an increasing number of people in the United States, these are times of great suffering and deprivation;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">rising unemployment, decreasing appropriations for social services, and increasingly adverse economic conditions have all contributed to produce hunger and want on a scale not experienced since the time of the Great Depression;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the demand for every conceivable form of assistance for the hungry and needy people of the United States grows more<page identifier="/us/stat/96/788">96 STAT. 788</page> critical daily, while the availability of goods and services to meet the needs of such people is rapidly diminishing;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">soup kitchens, food banks, and other organizations which provide food to the hungry report an astronomical increase in the number of persons seeking the assistance of such organizations;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">according to a study completed by the General Accounting Office in 1977, one hundred and thirty-seven million tons of food, or more than 20 per centum of this country’s total annual food production, is wasted or discarded in the United States each year;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">at wholesale and retail food distributors, shipping terminals, and other establishments all across the country, enormous quantities of fresh fruits and vegetables and dated dairy and bakery products are discarded each day, while growing numbers of Americans go to bed hungry and undernourished each night;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">in these times of budget constraints and appeals for reductions in Federal spending, the use of private resources to meet the basic food requirements of our citizens should be encouraged; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">many States and local governments have not enacted laws which limit the liability of food donors, such as so-called Good Samaritan Acts and donor liability laws, and thus have discouraged donation of food to the needy by private persons.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">It is the sense of the Congress that—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">departments and agencies of the Federal Government should take such steps as may be necessary to distribute to hungry people of the United States surplus food or food which would otherwise be discarded;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">State and local governments which have not yet enacted so-called Good Samaritan or donor liability laws to encourage private cooperative efforts to provide food for hungry people within their respective jurisdictions should do so as quickly as possible; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">wholesale and retail food distributors, shipping terminals, and other establishments should work more closely with religious, community, and other charitable organizations to make wholesome food which is currently being wasted or discarded by such establishments available for immediate distribution to hungry people of the United States.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">effective dates of prior amendments to the food stamp act of 1977</heading>
<section class="firstIndent1 fontsize10">
<num value="192"><inline class="smallCaps">Sec</inline>. 192. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Notwithstanding section 117 of the Omnibus Budget<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2012">7 USC 2012 note</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/366">95 Stat. 366</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/358–363">95 Stat. 358–363</ref>.</p></sidenote> Reconciliation Act of 1981 (7 U.S.C. 2012 note), the amendments made by sections 101 through 114 of such Act, other than sections 107(b) and 108(c) of such Act, shall take effect on the earlier of the date of the enactment of this subtitle or the date on which such amendments became effective pursuant to section 117 of such Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Notwithstanding section 1338 of the Agriculture and Food Act of 1981 (7 U.S.C. 2012 note), the amendments made by sections 1302<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1294">95 Stat. 1294</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1282–1291">95 Stat. 1282–1291</ref>.</p></sidenote> through 1333 of such Act shall take effect on the earlier of the date enactment of this subtitle or the date on which such amendments became effective pursuant to section 1338 of such Act.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/789">96 STAT. 789</page>
<section>
<heading class="smallCaps centered">effective dates</heading>
<section class="firstIndent1 fontsize10">
<num value="193"><inline class="smallCaps">Sec</inline>. 193. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Except as provided in subsection (b), this subtitle and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t7/s2012">7 USC 2012 note</ref>.</p></sidenote> the amendments made by this subtitle shall take effect on the date of the enactment of this subtitle.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Sections 180 and 188 shall take effect on October 1, 1982.</content>
</subsection>
</section>
</section>
</subtitle>
</title>
<title>
<num value="II">TITLE II—</num>
<heading class="inline">BANKING</heading>
<section>
<heading class="smallCaps centered">treatment of fha single-family mortgage insurance premiums</heading>
<section class="firstIndent1 fontsize10">
<num value="201"><inline class="smallCaps">Sec</inline>. 201. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 203(b) of the National Housing Act is<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1709">12 USC 1709</ref>.</p></sidenote> amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting after “<quotedText>150 per centum of such median price</quotedText>” in the first sentence of paragraph (2) the following: “: <proviso><i>Provided</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting after “<quotedText>cost of acquisition</quotedText>” in paragraph (9) the following: “(excluding the mortgage insurance premium paid at the time the mortgage is insured)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 203(c) of such Act is amended by inserting the following before the period at the end of the fourth sentence: “: <proviso><i>Provided</i>, That with respect to mortgages (1) for which the Secretary requires, at the time the mortgage is insured, the payment of a single premium charge to cover the total premium obligation for the insurance of the mortgage, and (2) on which the principal obligation is paid before the number of years on which the premium with respect to a particular mortgage was based, or the property is sold subject to the mortgage or is sold and the mortgage is assumed prior to such time, the Secretary shall provide for refunds, where appropriate, of a portion of the premium paid and shall provide for appropriate allocation of the premium cost among the mortgagors over the term of the mortgage, in accordance with procedures established by the Secretary which take into account sound financial and actuarial considerations</proviso>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 213(b)(2) of such Act is amended by inserting after <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1715e">12 USC 1715e</ref>.</p></sidenote> “<quotedText>exceeded by not to exceed 90 per centum in such an area</quotedText>” the following: “: <proviso><i>Provided further</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">Section 221(d) of such Act is amended by— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1715l">12 USC 1715<i>l</i></ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting after “<quotedText>in any geographical area where he finds that cost levels so require</quotedText>” in paragraph (2)(A) the following: “: <proviso><i>Provided further</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting after “<quotedText>of its acquisition cost</quotedText>” in paragraph (2)(B)(i)(2) the following: “(excluding the mortgage insurance premium paid at the time the mortgage is insured)”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">striking out “<quotedText>mortgage insurance premium,</quotedText>” in paragraph (2)(B)(i)(2).</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 234(c) of such Act is amended by inserting after “<quotedText>one-family<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s17l5y">12 USC 17l5y</ref>.</p></sidenote> house price in the area, as determined by the Secretary</quotedText>” in clause (A) of the third sentence thereof the following: “: <proviso><i>Provided</i>, That the foregoing maximum mortgage amounts may be increased<page identifier="/us/stat/96/790">96 STAT. 790</page> by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<chapeau class="inline">Section 235(i) of such Act is amended by—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1715z">12 USC 1715z</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">inserting after “<quotedText>respectively</quotedText>” in paragraph (3)(B) the following: “: <proviso><i>Provided</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">inserting after “<quotedText>respectively</quotedText>” in paragraph (3)(C) the following: “: <proviso><i>Provided</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">inserting after “<quotedText>so require)</quotedText>” in paragraph (3)(D) the following: “: <proviso><i>Provided</i>, That the foregoing maximum mortgage amounts may be increased by the amount of the mortgage insurance premium paid at the time the mortgage is insured</proviso>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">inserting after “<quotedText>acquisition</quotedText>” in paragraph (3)(E) the following: “(excluding the mortgage insurance premium paid at the time the mortgage is insured)”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<content class="inline">The amendments made by this section, other than by subsection<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t12/s1709">12 USC 1709 note</ref>.</p></sidenote> (b), may be implemented only if the Secretary determines that the program of advance payment of insurance premiums, with specific regard to the effect of the provisions authorized by the amendments made by this section, is actuarially sound.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">bureau of the mint</heading>
<section class="firstIndent1 fontsize10">
<num value="202"><inline class="smallCaps">Sec</inline>. 202. </num>
<content class="inline">The last sentence of section 3552 of the Revised Statutes<sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> (31 U.S.C. 369) is amended to read as follows: “<quotedText>There are authorized to be appropriated for fiscal year 1983 not to exceed $50,165,000 for all expenditures (salaries and expenses) of the mints and assay offices not herein otherwise provided for.</quotedText>”.</content>
</section>
</section>
</title>
<title>
<num value="III">TITLE III—</num>
<heading class="inline">CIVIL SERVICE PROGRAMS AND GOVERNMENT OPERATIONS</heading>
<subtitle>
<num value="A">Subtitle A—</num>
<heading class="inline">Civil Service Programs</heading>
<section>
<heading class="smallCaps centered">cost-of-living adjustments during fiscal years 1983, 1984, and 1985</heading>
<section class="firstIndent1 fontsize10">
<num value="301"><inline class="smallCaps">Sec</inline>. 301. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (3), the cost-of-living<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340 note</ref>.</p></sidenote> increase under any Government retirement system in annuity or retired or retainer pay of any early retiree taking effect in each of fiscal years 1983, 1984, and 1985, shall be equal to one-half of the assumed increase in the price index for that year.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">For purposes of this subsection, an individual shall be considered to be an early retiree if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the individual is under the age of 62 years as of the effective date of the cost-of-living increase involved (determined without regard to subsection (b));</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the annuity or retired or retainer pay of the individual is not computed in whole or in part based on any disability of the individual; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">the annuity or retired or retainer pay of the individual is based upon the Government service of the individual.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/791">96 STAT. 791</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<chapeau class="inline">If the percentage increase in the price index for fiscal year 1983, 1984, or 1985 (as determined by the Office of Personnel Management on the basis of the calendar year ending in such year) exceeds the assumed increase in the price index for that year, then the increase in the annuity or retired or retainer pay of an early retiree under paragraph (1) taking effect in that fiscal year shall be equal to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">one-half of the Assumed increase in the price index for that year, plus</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the amount by which the percentage increase in the price index exceeds the assumed price index increase.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">As used in this subsection— <sidenote><p class="firstIndent0 fontsize8">Definitions.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the term “<quotedText>price index</quotedText>” has the meaning given such term in section 8331(15) of title 5, United States Code; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<chapeau class="inline">the term “<quotedText>assumed increase in the price index</quotedText>” means—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">(i) </num>
<content class="inline">6.6 percent, in the case of fiscal year 1983,</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">(ii) </num>
<content class="inline">7.2 percent, in the case of fiscal year 1984, and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">(iii) </num>
<content class="inline">6.6 percent, in the case of fiscal year 1985.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">The amount of any survivor annuity which is based on the service of any early retiree subject to this subsection shall be computed as if this subsection had not been enacted.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Notwithstanding any other provision of law, any cost-of-living<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340 note</ref>.</p></sidenote> increase under a Government retirement system shall not take effect until—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the first day of the first calendar month after the date such increase would otherwise take effect, in the case of increases taking effect during fiscal year 1983;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the first day of the second calendar month after the date such increase would otherwise take effect, in the case of increases taking effect during fiscal year 1984; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">(C) </num>
<content class="inline">the first day of the third calendar month after the date such increase would otherwise take effect, in the case of increases taking effect during fiscal year 1985.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Nothing in this subsection shall be construed to affect the eligibility for any increase in annuity or retired or retainer pay or the amount of the first increase in annuity or retired or retainer pay under section 8340 (b) or (c) of title 5, United States Code, or comparable provisions of law.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">For purposes of this section, the term “<quotedText>cost-of-living increase <sidenote><p class="firstIndent0 fontsize8">Definition.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340 note</ref>.</p></sidenote> under a Government retirement system</quotedText>” means any increase under—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">section 8340(b) of title 5, United States Code;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">section 826 of the Foreign Service Act of 1980; <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t22/s4066">22 USC 4066</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">the Central Intelligence Agency Act of 1964 for Certain Employees (50 U.S.C. 403 note);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">section 1401a(b) of title 10, United States Code; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">any other adjustment of any annuity under a retirement system for Government officers or employees which the President determines, by Executive order, is based on adjustments under any of the provisions referred to in the preceding paragraphs.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">In the case of any member or former member of a uniformed <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5532">5 USC 5532 note</ref>.</p></sidenote> service who, during any period in fiscal year 1983, 1984, or 1985, is receiving retired or retainer pay and holds a civilian position, there shall be deducted from the pay for such position an amount equal to the amount of any increase in such individual’s retired or retainer pay pursuant to section 1401a(b) of title 10, United States Code,<page identifier="/us/stat/96/792">96 STAT. 792</page> which takes effect during any of such fiscal years in which he holds such a civilian position and which is allocable to the period of actual employment in such civilian position. The amounts so deducted shall be deposited into the general fund of the Treasury of the United States.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">For the purpose of this subsection—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">the term “uniformed service” has the meaning given that<sidenote><p class="firstIndent0 fontsize8">“Uniformed service.”</p><p class="firstIndent0 fontsize8">“Civilian position.”</p></sidenote> term by section 2101 of title 5, United States Code; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the term “civilian position” means a position, as defined in section 5531(2) of title 5, United States Code.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">This subsection shall not apply to reduce the salary of any person whose compensation may not, under section 1 of article III of the Constitution of the United States, be diminished during such<sidenote><p class="firstIndent0 fontsize8">Prec. title 1 USC.</p></sidenote> individual’s continuance in office.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<chapeau class="inline">The reduction in pay required by this subsection does not apply to a member or former member of a uniformed service receiving retired or retainer pay whose retired or retainer pay is computed, in whole or in part, based on disability—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">resulting from injury or disease received in line of duty as a direct result of armed conflict; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">caused by an instrumentality of war and incurred in line of duty during a period of war as defined by sections 101 and 301 of title 38, United States Code.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">disability retirement</heading>
<section class="firstIndent1 fontsize10">
<num value="302"><inline class="smallCaps">Sec</inline>. 302. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Section 8337 of title 5, United States Code, is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>1 year</quotedText>” in the second sentence of subsection (d) and inserting in lieu thereof “<quotedText>180 days</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>each of 2 succeeding calendar years</quotedText>” in the third sentence of subsection (d) and inserting in lieu thereof “<quotedText>any calendar year</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new subsection:<sidenote><p class="firstIndent0 fontsize8">“Technician.”</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="h">“(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">As used in this subsection, the term ‘technician’ means an individual employed under section 709(a) of title 32 who, as a condition of the employment, is required under section 709(b) of such title to be a member of the National Guard and to hold a specified military grade.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<chapeau class="inline">Except as provided in subparagraph (B) of this paragraph, an individual shall be retired under this section if the individual—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">is separated from employment as a technician under section 709(e)(1) of title 32 by reason of a disability that disqualifies the individual from membership in the National Guard or from holding the military grade required for such employment;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">is not considered to be disabled under the second sentence of subsection (a) of this section;</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">is not appointed to a position in the Government (whether under paragraph (3) of this subsection or otherwise); and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iv">“(iv) </num>
<content class="inline">has not declined an offer of an appointment to a position in the Government under paragraph (3) of this subsection.</content>
</clause>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">Payment of any annuity for an individual pursuant to this subsection terminates—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">on the date the individual is appointed to a position in the Government (whether pursuant to paragraph (3) of this subsection or otherwise);</content>
</clause>
<page identifier="/us/stat/96/793">96 STAT. 793</page>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">on the date the individual declines an offer of appointment to a position in the Government under paragraph (3); or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="iii">“(iii) </num>
<content class="inline">as provided under subsection (d).</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<chapeau class="inline">Any individual applying for or receiving any annuity pursuant to this subsection shall, in accordance with regulations prescribed by the Office, be considered by any agency of the Government before any vacant position in the agency is filled if—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the position is located within the commuting area of the individual’s former position;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the individual is qualified to serve in such position, as determined by the head of the agency; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the position is at the same grade or equivalent level as the position from which the individual was separated under section 709(e)(1) of title 32.”.</content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 8347(m) of title 5, United States Code, is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>and</quotedText>” at the end of paragraph (1);</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out the period at the end of paragraph (2) and inserting a semicolon in lieu thereof; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by adding at the end thereof the following new paragraphs:
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">the Secretary of Health and Human Services or the Secretary’s designee shall provide information contained in the records of the Social Security Administration; and</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">the Secretary of Labor or the Secretary’s designee shall provide information on benefits paid under subchapter I of chapter 81 of this title.”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8101">5 USC 8101</ref>.</p></sidenote></content>
</paragraph>
</quotedContent>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraphs (2) and (3), the amendments<sidenote><p class="firstIndent0 fontsize8">Effective dates.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8337">5 USC 8337 note</ref>.</p></sidenote> made by subsections (a) and (b) shall take effect October 1, 1982, and shall apply with respect to individuals retiring on or after such date.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The amendments made by paragraphs (1) and (2) of subsection (a) shall take effect with respect to income earned after December 31, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subsection (h) of section 8337 of title 5, United States Code (as added by subsection (a)) shall apply to any technician (as defined in paragraph (1) of such subsection (h)) who separated from employment as a technician on or after December 31, 1979, and before October 1, 1982, if application therefor is made to the Office of Personnel Management within 12 months after the date of the enactment of this Act. Any annuity resulting from such application shall commence as of the day after the date such application is received by the Office.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">interest rates, deposits, refunds, and redeposits</heading>
<section class="firstIndent1 fontsize10">
<num value="303"><inline class="smallCaps">Sec</inline>. 303. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 8334(e) of title 5, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="e">“(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Interest under subsection (c), (d), or (j) of this section is computed in accordance with paragraphs (2) and (3) of this subsection and regulations prescribed by the Office of Personnel Management.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Interest accrues annually on the outstanding portion of any amount that may be deposited under subsection (c), (d), or (j) of this section, and is compounded annually, until the portion is deposited. Such interest is computed from the mid-point of each service period included in the computation, or from the date refund was paid. The deposit may be made in one or more installments. Interest may not<page identifier="/us/stat/96/794">96 STAT. 794</page> be charged for a period of separation from the service which began before October 1, 1956.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The rate of interest is 4 percent a year through December 31, 1947, and 3 percent a year beginning January 1, 1948, through December 31, 1984. Thereafter, the rate of interest for any calendar year shall be equal to the overall average yield to the Fund during the preceding calendar year from all obligations purchased by the Secretary of the Treasury during such calendar year under section 8348 (c), (d), and (e) of this title, as determined by the Secretary.”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8348">5 USC 8348</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The second sentence of section 8343(a) of title 5, United States Code, is amended by inserting after “<quotedText>at 3 percent a year</quotedText>” the following: “<quotedText>through December 31, 1984, and thereafter at the rate computed under section 8334(e) of this title,</quotedText>”.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 793.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 8339(i) of title 5, United States Code, is amended to read as follows:</chapeau>
<clause class="indent0 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">For the purposes of subsections (a)–(h) and (n) of this section, the total service of any employee or Member shall not include any period of civilian service after July 31, 1920, for which retirement deductions or deposits have not been made under section 8334(a) of this title unless—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8334">5 USC 8334</ref>.</p></sidenote>
<quotedContent>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">the employee or Member makes a deposit for such period as provided in section 8334(c) or (d) of this title; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">no deposit is required for such service, as provided under section 8334(g) of this title or under any statute.”.</content>
</paragraph>
</quotedContent>
</content>
</clause>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Section 8342(a) of title 5, United States Code, is amended to<sidenote><p class="firstIndent0 fontsize8">Lump-sum credit.</p></sidenote> read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<chapeau class="inline">An employee or Member who—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1)</num>
<subparagraph class="inline">
<num value="A">(A) </num>
<content class="inline">is separated from the service for at least thirty-one consecutive days; or</content>
</subparagraph>
<subparagraph class="indent0 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">is transferred to a position in which he is not subject to this subchapter and remains in such position for at least thirty-one consecutive days;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">files an application with the Office of Personnel Management for payment of the lump-sum credit;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">is not reemployed in a position in which he is subject to this subchapter at the time he files the application; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">will not become eligible to receive an annuity within thirty-one days after filing the application,</content>
</paragraph>
</subsection>
</quotedContent>
<p class="inline">is entitled to be paid the lump-sum credit. The receipt of the payment of the lump-sum credit by the employee or Member voids all annuity rights under this subchapter based on the service on which the lump-sum credit is based, until the employee or Member is reemployed in the service subject to this subchapter.”.</p>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The amendments made by subsections (a) and (b) shall apply<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8334">5 USC 8334 note</ref>.</p></sidenote> with respect to deposits for service performed on or after October 1, 1982, and with respect to refunds made on or after such date. The provisions of section 8334 and section 8339(i) of title 5, United States Code, as in effect the day before the date of the enactment of this Act, shall continue to apply with respect to periods of service and refunds occurring on or before September 30, 1982.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The amendment made by subsection (c) shall take effect October 1, 1982.<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8342">5 USC 8342 note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/795">96 STAT. 795</page>
<section>
<heading class="smallCaps centered">rounding down of civil service retirement annuities</heading>
<section class="firstIndent1 fontsize10">
<num value="304"><inline class="smallCaps">Sec</inline>. 304. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The first sentence of section 8340(e) of title 5, United States Code, is amended by striking out “<quotedText>fixed at the nearest</quotedText>” and inserting in lieu thereof “<quotedText>rounded to the next lowest</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 8345(a) of title 5, United States Code, is amended by striking out “<quotedText>fixed at the nearest</quotedText>” and inserting in lieu thereof “<quotedText>rounded to the next lowest</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by subsections (a) and (b) shall apply <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340 note</ref>.</p></sidenote> with respect to any annuity commencing on or after October 1, 1982, and with respect to any adjustment or redetermination of any annuity made on or after such date.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">later commencement date for certain annuities</heading>
<section class="firstIndent1 fontsize10">
<num value="305"><inline class="smallCaps">Sec</inline>. 305. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 8345(b) of title 5, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Except as otherwise provided—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">an annuity of an employee or Member commences on the first day of the month after—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">separation from the service; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">pay ceases and the service and age requirements for title to annuity are met; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">any other annuity payable from the Fund commences on the first day of the month after the occurrence of the event on which payment thereof is based.</content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The annuity of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">an employee involuntarily separated from service, except by removal for cause on charges of misconduct or delinquency; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">an employee or Member retiring under section 8337 of this title due to a disability; <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8337">5 USC 8337</ref>.</p></sidenote></content>
</subparagraph>
<continuation class="inline">shall commence on the day after separation from the service or the day after pay ceases and the service and age or disability requirements for title to annuity are met.”.</continuation>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall apply to annuities <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8345">5 USC 8345 note</ref>.</p></sidenote> which commence on or after October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">creditable service based on military service</heading>
<section class="firstIndent1 fontsize10">
<num value="306"><inline class="smallCaps">Sec</inline>. 306. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 8331(8)(B) of title 5, United States Code, is amended by inserting after “<quotedText>service</quotedText>” a comma and “<quotedText>including any amounts deposited under section 8334(j) of this title</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 8332(c) of title 5, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Except as provided in paragraph (2) of this subsection and subsection (d) of this section—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the service of an individual who first becomes an employee or Member before October 1, 1982, shall include credit for each month of military service performed before the date of the separation on which the entitlement to an annuity under this subchapter is based, subject to section 8332(j) of this title; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the service of an individual who first becomes an employee or Member on or after October 1, 1982, shall include credit for each month of military service (performed before the date of the separation on which the entitlement to an annuity<page identifier="/us/stat/96/796">96 STAT. 796</page> under this subchapter is based) only if a deposit with interest, if any, is made with respect to that month, as provided in section 83340) of this title.<sidenote><p class="firstIndent0 fontsize8"><i>Infra</i>.</p></sidenote></content>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">If an employee or Member is awarded retired pay based on any period of military service, the service of the employee or Member may not include credit for such period of military service unless the retired pay is awarded—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<chapeau class="inline">based on a service-connected disability—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">incurred in combat with an enemy of the United States; or</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">caused by an instrumentality of war and incurred in line of duty during a period of war as defined by section 301 of title 38; or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">under chapter 67 of title 10.”.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t10/s1331">10 USC 1331 <i>et seq</i>.</ref></p></sidenote></content>
</subparagraph>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">Subsection (j) of section 8332 of title 5, United States Code, is amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by inserting “<quotedText>(1)</quotedText>” after “(j)”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by adding at the end thereof the following new paragraph:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">The provisions of paragraph (1) of this subsection relating to credit for military service shall not apply to—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">any month of military service of an employee or Member with respect to which the employee or Member has made a deposit with interest, if any, under section 8334(j) of this title; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the service of any employee or Member described in section 8332(c)(1)(B) of this title.”.<sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 795.</p></sidenote></content>
</subparagraph>
</paragraph>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 8334 of title 5, United States Code, is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="j">“(j)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Each employee or Member who has performed military service before the date of the separation on which the entitlement to any annuity under this subchapter is based may pay, in accordance with such regulations as the Office shall issue within 90 days after the effective date of this subsection, to the agency by which the employee is employed or, in the case of a Member or a Congressional employee, to the Secretary of the Senate or the Clerk of the House of Representatives, as appropriate, an amount equal to 7 percent of the amount of the basic pay paid under section 204 of title 37 to the employee or Member for each month of military service after December 1956, as certified to the agency, the Secretary of the Senate, or the Clerk of the House of Representatives, as appropriate, by the Secretary of Defense, the Secretary of Transportation, the Secretary of Commerce, or the Secretary of Health and Human Services, as appropriate, upon the employee’s or Member’s request.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">Any deposit made under paragraph (1) of this subsection more<sidenote><p class="firstIndent0 fontsize8">Deposit.</p></sidenote> than two years after the later of—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">October 1, 1982; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">the date on which the employee or Member making the deposit first becomes an employee or Member,</content>
</subparagraph>
<continuation class="inline">shall include interest on such amount computed and compounded annually beginning on the date of the expiration of the two-year period. The interest rate that is applicable in computing interest in any year under this paragraph shall be equal to the interest rate that is applicable for such year under subsection (e) of this section.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">Any payment received by an agency, the Secretary of the<sidenote><p class="firstIndent0 fontsize8">Payment remittance.</p></sidenote> Senate, or the Clerk of the House of Representatives under this subsection shall be immediately remitted to the Office for deposit in the Treasury of the United States to the credit of the Fund.</content>
</paragraph>
<page identifier="/us/stat/96/797">96 STAT. 797</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">“(4) </num>
<content class="inline">The Secretary of Defense, the Secretary of Transportation, the Secretary of Commerce, or the Secretary of Health and Human Services, as appropriate, shall furnish such information to the Office as the Office may determine to be necessary for the administration of this subsection.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Section 8334(g)(2) of title 5, United States Code, is amended by inserting after “<quotedText>military service</quotedText>” the following: “<quotedText>, except to the extent provided under section 8332(c) or section 83340’) of this title</quotedText>”. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8332">5 USC 8332</ref>; <i>Ante</i>, p. 796.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">Section 8348(g) of title 5, United States Code, is amended by striking out the period at the end of the first sentence and inserting in lieu thereof a comma and “<quotedText>less an amount determined by the Office to be appropriate to reflect the value of the deposits made to the credit of the Fund under section 8334(j) of this title.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<content class="inline">The amendments made by this section shall take effect October <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331 note</ref>.</p></sidenote> 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">recomputation at age 62 of credit for military service of current annuitants</heading>
<section class="firstIndent1 fontsize10">
<num value="307"><inline class="smallCaps">Sec</inline>. 307. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The provisions of section 8332(j) of title 5, United <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8332">5 USC 8332 note</ref>.</p></sidenote> States Code, relating to credit for military service, shall not apply with respect to any individual who is entitled to an annuity under subchapter III of chapter 83 of title 5, United States Code, on or <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331</ref>.</p></sidenote> before the date of enactment of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Subject to subsection (b), in any case in which an individual described in subsection (a) is also entitled to old-age insurance benefits under section 202(a) of the Social Security Act (or would be<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s402">42 USC 402</ref>.</p></sidenote> entitled to such benefits upon filing application therefor), the amount of the annuity to which such individual is entitled under subchapter III of chapter 83 of title 5, United States Code, (after taking into account subsection (a)) which is payable for any month shall be reduced by an amount determined by multiplying the amount of such old-age insurance benefit for the determination month by a fraction—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the numerator of which is the total of the wages (within the meaning of section 209 of the Social Security Act) for service <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s409">42 USC 409</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s410">42 USC 410</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s429">42 USC 429</ref>.</p></sidenote> referred to in section 210(1) of such Act (relating to service in the uniformed services) and deemed additional wages (within the meaning of section 229 of such Act) of such individual credited for years after 1956 and before the calendar year in which the determination month occurs, up to the contribution and benefit base determined under section 230 of the Social Security Act (or other applicable maximum annual amount <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s430">42 USC 430</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s415">42 USC 415</ref>.</p></sidenote> referred to in section 215(eXl) of such Act) for each such year, and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">the denominator of which is the total of all wages and deemed additional wages described in paragraph (1) of this subsection plus all other wages (within the meaning of section 209 of such Act) and all self-employment income (within the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s409">42 USC 409</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s411">42 USC 411</ref>.</p></sidenote> meaning of section 211(b) of such Act) of such individual credited for years after 1936 and before the calendar year in which the determination month occurs, up to the contribution and benefit base (or such other amount referred to in such section 215(e)(1)) for each such year. <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s415">42 USC 415</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Subsection (b) shall not reduce the annuity of any individual below the amount of the annuity which would be payable under this subchapter to the individual for the determination month if section<page identifier="/us/stat/96/798">96 STAT. 798</page> 8332(j) of title 5, United States Code, applied to the individual for such month.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<chapeau class="inline">For purposes of this section, the term “determination month”<sidenote><p class="firstIndent0 fontsize8">“Determination month.”</p></sidenote> means—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">the first month the individual described in subsection (a) is entitled to old-age insurance benefits under section 202(a) of the Social Security Act (or would be entitled to such benefits upon<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t42/s402">42 USC 402</ref>.</p></sidenote> filing application therefor); or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">October 1982, in the case of any individual so entitled to such benefits for such month.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The preceding provisions of this section shall take effect with<sidenote><p class="firstIndent0 fontsize8">Effective date.</p></sidenote> respect to any annuity payment payable under subchapter III of chapter 83 of title 5, United States Code, for calendar months<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331</ref>.</p></sidenote> beginning after September 30, 1982.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">The Secretary of Health and Human Services shall furnish such information to the Office of Personnel Management as may be necessary to carry out the preceding provisions of this section.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">immediate retirement</heading>
<section class="firstIndent1 fontsize10">
<num value="308"><inline class="smallCaps">Sec</inline>. 308. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Subsection (d) of section 8336 of title 5, United States Code, is amended to read as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<chapeau class="inline">An employee who—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">is separated from the service involuntarily, except by removal for cause on charges of misconduct or delinquency; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<chapeau class="inline">while serving in a geographic area designated by the Office of Personnel Management, is separated from the service voluntarily during a period in which the Office determines that—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the agency in which the employee is serving is undergoing a major reorganization, a major reduction in force, or a major transfer of function; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<content class="inline">a significant percent of the employees serving in such agency will be separated or subject to an immediate reduction in the rate of basic pay (without regard to subchapter VI of chapter 53 of this title or comparable provisions);<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5361">5 USC 5361</ref>.</p></sidenote></content>
</subparagraph>
<continuation class="inline">after completing 25 years of service or after becoming 50 years of age and completing 20 years of service is entitled to an annuity. Notwithstanding the first sentence of this subsection, an employee<sidenote><p class="firstIndent0 fontsize8">Nonentitlement of annuity.</p></sidenote> described in paragraph (1) of this subsection is not entitled to an annuity under this subsection if the employee has declined a reasonable offer of another position in the employee’s agency for which the employee is qualified, which is not lower than 2 grades (or pay levels) below the employee’s grade (or pay level), and which is within the employee’s commuting area.”.</continuation>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall take effect<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8336">5 USC 8336 note</ref>.</p></sidenote> October 1, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">general limitation on cost-of-living adjustment for annuities</heading>
<section class="firstIndent1 fontsize10">
<num value="309"><inline class="smallCaps">Sec</inline>. 309. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 8340 of title 5, United States Code, is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="g">“(g)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">An annuity shall not be increased by reason of any adjustment under this section to an amount which exceeds the greater of—</chapeau>
<page identifier="/us/stat/96/799">96 STAT. 799</page>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the maximum pay payable for GS–15 30 days before the effective date of the adjustment under this section; or</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the final pay (or average pay, if higher) of the employee or Member with respect to whom the annuity is paid, increased by the overall annual average percentage adjustments (compounded) in rates of pay of the General Schedule under subchapter I of chapter 53 of this title during the period—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5301">5 USC 5301</ref>.</p></sidenote></chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">beginning on the date the annuity commenced (or, in the case of a survivor of the retired employee or Member, the date the employee’s or Member’s annuity commenced), and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">ending on the effective date of the adjustment under this section.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">For the purposes of paragraph (1) of this subsection, ‘pay’<sidenote><p class="firstIndent0 fontsize8">“Pay.”</p></sidenote> means the rate of salary or basic pay as payable under any provision of law, including any provision of law limiting the expenditure of appropriated funds.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) of this section shall not<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340 note</ref>.</p></sidenote> cause any annuity to be reduced below the rate that is payable on the date of the enactment of this Act, but shall apply to any adjustment occurring on or after such date of enactment under section 8340 of title 5, United States Code, to any annuity payable from the Civil Service Retirement and Disability Fund, whether such annuity has a commencing date before, on, or after the date of enactment of this Act.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">federal employee pay adjustments</heading>
<section class="firstIndent1 fontsize10">
<num value="310"><inline class="smallCaps">Sec</inline>. 310. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">Notwithstanding any other provision of law, if— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5305">5 USC 5305 note</ref>.</p></sidenote></chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">before September 1, 1982, the President transmits to the Congress pursuant to section 5305(c)(1) of title 5, United States Code, an alternative plan which provides for an overall percentage pay adjustment which is less than 4 percent, and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">the alternative plan referred to in subparagraph (A) is disapproved pursuant to such section 5305,</content>
</subparagraph>
<continuation class="inline">the rates of pay under the General Schedule and the rates of pay under the other statutory pay systems shall be increased under the provisions of such section 5305 by 4 percent in the case of fiscal year 1983.</continuation>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Each increase in a pay rate or schedule which takes effect<sidenote><p class="firstIndent0 fontsize8">Effective date.</p></sidenote> pursuant to paragraph (1) shall, to the maximum extent practicable, be of the same percentage, and shall take effect on the first day of the first applicable pay period commencing on or after October 1 of such fiscal year.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Notwithstanding any other provision of law, effective with <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5504">5 USC 5504 note</ref>.</p></sidenote> respect to fiscal years 1984 and 1985, and applicable in the case of an employee under the General Schedule, any hourly rate derived under section 5504(b)(1) of title 5, United States Code, shall be derived by dividing the annual rate of basic pay by 2,087.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Paragraph (1) shall not apply in determining basic pay for purposes of subchapter III of chapter 83 of title 5, United States Code.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">The Office of Personnel Management may prescribe regulations necessary for the administration of this subsection insofar as this subsection affects employees in or under an Executive agency.</content>
</paragraph>
</subsection>
</section>
</section>
</subtitle>
<page identifier="/us/stat/96/800">96 STAT. 800</page>
<subtitle>
<num value="B"><inline class="smallCaps">Subtitle B</inline>—</num>
<heading class="inline"><inline class="smallCaps">Limitation on Travel and Transportation Expenses</inline></heading>
<section>
<heading class="smallCaps centered">travel and transportation expenses for vacation leave</heading>
<section class="firstIndent1 fontsize10">
<num value="351"><inline class="smallCaps">Sec</inline>. 351. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 5728 of title 5, United States Code, is amended by inserting a comma and “<quotedText>Alaska, and Hawaii</quotedText>” after “continental United States” each place it occurs in subsections (a) and (b).</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Such section is further amended—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by redesignating subsection (c) as subsection (d); and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by inserting after subsection G)) the following new subsection:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Under such regulations as the President may prescribe, an agency may pay, subject to paragraph (3) of this subsection, the expenses described in paragraph (2) of this subsection in any case in which the head of the agency determines that the pa3rment of such expenses is necessary for the purpose of recruiting or retaining an employee for service of a tour of duty at a post of duty in Alaska or Hawaii.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">The expenses payable under paragraph (1) of this subsection are the expenses of round-trip travel of an employee, and the transportation of his immediate family, but not household goods, from his post of duty in Alaska or Hawaii to the place of his actual residence at the time of appointment or transfer to the post of duty, incurred after he has satisfactorily completed an agreed period of service in Alaska or Hawaii and in returning to his actual place of residence to take leave before serving another tour of duty at the same or another post of duty in Alaska or Hawaii under a new written agreement made before departing from the post of duty.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">The payment of expenses of any employee and the transportation of his family under paragraph (1) of this subsection is limited to the expenses of travel and transportation incurred for not more than two round trips commenced within 5 years after the date the employee first commences any period of consecutive tours of duty in Alaska or Hawaii.”.</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Notwithstanding section 5728(c)(3) of title 5, United States Code<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5728">5 USC 5728 note</ref>.</p></sidenote> (as added by subsection (b)(2) of this section), the agency shall pay under section 5728(c)(1) of such title (as added by subsection (b)(2) of this section) the expenses of one round-trip of travel of an employee who has served on consecutive tours of duty at posts of duty in Alaska or Hawaii for a period beginning at least five years before the date of enactment of this Act and including such date and the expenses of transportation of such employee’s immediate family on one round-trip.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">The amendments made by subsection (a) shall take effect with<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5728">5 USC 5728 note.</ref></p></sidenote> respect to expenses incurred after the date of enactment of this Act for round-trip travel (commenced after such date) of an employee or transportation of his immediate family from his post of duty to the place of his actual residence at the time of appointment or transfer to the post of duty.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">For the purposes of subsections (c) and (d), the term “employee”<sidenote><p class="firstIndent0 fontsize8">“Employee.”</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5728">5 USC 5728 note</ref>.</p></sidenote> shall have the same meaning as provided in section 5721(2) of title 5, United States Code.</content>
</subsection>
</section>
</section>
</subtitle>
<page identifier="/us/stat/96/801">96 STAT. 801</page>
<subtitle>
<num value="C">Subtitle C—</num>
<heading class="inline">Cost-of-Living Adjustments</heading>
<section>
<heading class="smallCaps centered">uniformed services</heading>
<section class="firstIndent1 fontsize10">
<num value="361"><inline class="smallCaps">Sec</inline>. 361. </num>
<content class="inline">For cost savings achieved through a limitation on the amount of the annual adjustment of retired and retainer pay of members and former members of the uniformed services, in satisfaction of the reconciliation requirements of section 2(b)(2), section 2(c)(2), and section 2(c)(4) of the first concurrent resolution on the budget for fiscal year 1983, see section 301 of this Act and section <sidenote><p class="firstIndent0 fontsize8"><i>Ante</i>, p. 790.</p></sidenote> 1401a(b) of title 10, United States Code.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">coast guard</heading>
<section class="firstIndent1 fontsize10">
<num value="362"><inline class="smallCaps">Sec</inline>. 362. </num>
<content class="inline">For cost savings achieved through a limitation on the amount of the annual adjustment of retired and retainer pay of members and former members of the uniformed services, in satisfaction of the reconciliation requirements of section 2(b)(4) and section 2(c)(6) of the first concurrent resolution on the budget for fiscal year 1983, see section 301 of this Act and section 1401a(b) of title 10, United States Code.</content>
</section>
</section>
<section>
<heading class="smallCaps centered">foreign service</heading>
<section class="firstIndent1 fontsize10">
<num value="363"><inline class="smallCaps">Sec</inline>. 363. </num>
<content class="inline">For cost savings achieved through a limitation on the amount of the annual adjustment of the annuity payable from the Foreign Service Retirement and Disability Fund, in satisfaction of the reconciliation requirements of section 2(b)(5) and section 2(c)(5) of the first concurrent resolution on the budget for fiscal year 1983, see section 301 of this Act and sections 826 and 827 of the Foreign Service Act of 1980.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t22/s4066/4067">22 USC 4066, 4067</ref>.</p></sidenote></content>
</section>
</section>
</subtitle>
</title>
<title>
<num value="IV">TITLE IV—</num>
<heading class="inline">VETERANS’ BENEFITS</heading>
<section>
<heading class="smallCaps centered">commencement of certain periods of payment</heading>
<section class="firstIndent1 fontsize10">
<num value="401"><inline class="smallCaps">Sec</inline>. 401. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 51 of title 38, United States Code, is amended by inserting after section 3010 the following new section:
<quotedContent>
<section class="firstIndent1 fontsize10">
<num value="3011">“§ 3011. </num>
<heading class="inline">Commencement of period of payment</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3011">38 USC 3011</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">Notwithstanding section 3010 of this title or any other provision<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3010">38 USC 3010</ref>.</p></sidenote> of law and except as provided in subsection (c) of this section, payment of monetary benefits based on an award or an increased award of compensation, dependency and indemnity compensation, or pension may not be made to an individual for any period before the first day of the calendar month following the month in which the award or increased award became effective as provided under section 3010 of this title or such other provision of law.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraph (2) of this subsection, during the period between the effective date of an award or increased award as provided under section 3010 of this title or other provision of law and the commencement of the period of payment based on such award as provided under subsection (a) of this section, an individual entitled to receive monetary benefits shall be deemed to be in receipt of such benefits for the purpose of all laws administered by the Veterans’ Administration.</content>
</paragraph>
<page identifier="/us/stat/96/802">96 STAT. 802</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">If any person who is in receipt of retired or retirement pay<sidenote><p class="firstIndent0 fontsize8">Waiver.</p></sidenote> would also be eligible to receive compensation or pension upon the filing of a waiver of such pay in accordance with section 3105 of this title, such waiver shall not become effective until the first day of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3105">38 USC 3105</ref>.</p></sidenote> month following the month in which such waiver is filed, and nothing in this section shall prohibit the receipt of retired or retirement pay for any period before such effective date.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">This section shall apply to payments made pursuant to section 3110 of this title only if the monthly amount of dependency and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3110">38 USC 3110</ref>.</p></sidenote> indemnity compensation or pension payable to the surviving spouse is greater than the amount of compensation or pension the veteran would have received, but for such veteran’s death, for the month in which such veteran’s death occurred.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<chapeau class="inline">For the purposes of this section, the term ‘award or increased<sidenote><p class="firstIndent0 fontsize8">“Award or increased award.”</p></sidenote> award’ means—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">an original or reopened award; or</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">an award that is increased because of an added dependent, increase in disability or disability rating, or reduction in income.”.</content>
</paragraph>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 3010 the following new item:
<toc>
<referenceItem role="section">
<designator>“3011. </designator><label>Commencement of period of payment.”.</label>
</referenceItem>
</toc>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 3011 of title 38, United States Code, as added by<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3011">38 USC 3011 note</ref>.</p></sidenote> subsection (a), shall apply to awards and increased awards the effective dates of which are after September 30, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">advancement of effective date of certain reductions of compensation and pension</heading>
<section class="firstIndent1 fontsize10">
<num value="402"><inline class="smallCaps">Sec</inline>. 402. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 3012(b)(2) of title 38, United States Code, is amended by striking out “<quotedText>calendar year</quotedText>” and inserting in lieu thereof “<quotedText>month</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by subsection (a) shall apply with<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3012">38 USC 3012 note</ref>.</p></sidenote> respect to any marriage, annulment, divorce, or death that occurs after September 30, 1982.</content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">rounding down of pension to nearest dollar</heading>
<section class="firstIndent1 fontsize10">
<num value="403"><inline class="smallCaps">Sec</inline>. 403. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Chapter 51 of title 38, United States Code, is amended by adding at the end the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="3023">“§ 3023. </num>
<heading class="inline">Rounding down of pension rates</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3023">38 USC 3023</ref>.</p></sidenote>
<content class="indent0 firstIndent1 fontsize10">“The monthly or other periodic rate of pension payable to an individual under section 521, 541, or 542 of this title or under section<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s521/541/542">38 USC 521, 541, 542</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s521">38 USC 521 note</ref>.</p></sidenote> 306(a) of the Veterans’ and Survivors’ Pension Improvement Act of 1978 (Public Law 95–588), if not a multiple of $1, shall be rounded down to the nearest dollar.”.</content>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by adding at the end the following new item:
<toc>
<referenceItem role="section">
<designator>“3023. </designator><label>Rounding down of pension rates.”.</label>
</referenceItem>
</toc>
</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The amendment made by this section shall apply with respect<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s3023">38 USC 3023 note</ref>.</p></sidenote> to amounts payable for periods beginning after May 31, 1983.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/803">96 STAT. 803</page>
<section>
<heading class="smallCaps centered">rounding rule for certain rates of compensation</heading>
<section class="firstIndent1 fontsize10">
<num value="404"><inline class="smallCaps">Sec</inline>. 404. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Section 314(p) of title 38, United States Code, is amended by inserting “<quotedText>down</quotedText>” after “<quotedText>rounded</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The second sentence of section 315(2) of such title is amended <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s315">38 USC 315</ref>.</p></sidenote> to read as follows: “<quotedText>The amounts payable under this paragraph, if not a multiple of $1, shall be rounded down to the nearest dollar.</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The amendments made by this section shall take effect on <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s314">38 USC 314 note</ref>.</p></sidenote> October 1, 1982. </content>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">rounding down of fiscal year 1983 compensation cost-of-living increase</heading>
<section class="firstIndent1 fontsize10">
<num value="405"><inline class="smallCaps">Sec</inline>. 405. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">In contemplation of the enactment, after the date of <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s314">38 USC 314 note</ref>.</p></sidenote> the enactment of this Act, of legislation providing for cost-of-living increases to be effective on October 1, 1982, in the rates of disability compensation and dependency and indemnity compensation under chapters 11 and 13, respectively, of title 38, United States Code, and <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s301/401">38 USC 301 <i>et seq.</i>, 401 <i>et seq.</i></ref></p></sidenote> the rounding down of the amounts so provided to the nearest dollar and the realigning of the amounts of disability compensation paid on account of dependents, the adjustments made by this section in the current rates under such chapters are enacted, effective January 1, 1983, with the intent that they be superseded by the rounded and realigned increased rates to be provided for in such legislation.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<chapeau class="inline">Section 314 of title 38, United States Code, is amended— <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1026">95 Stat. 1026</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$58</quotedText>” in subsection (a) and inserting in lieu thereof “<quotedText>$57</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$162</quotedText>” in subsection (c) and inserting in lieu thereof “<quotedText>$161</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>$413</quotedText>” in subsection (f) and inserting in lieu thereof “<quotedText>$412</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out “<quotedText>$604</quotedText>” in subsection (h) and inserting in lieu thereof “<quotedText>$603</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">by striking out “<quotedText>$62</quotedText>”, “<quotedText>$1,403</quotedText>”, “<quotedText>$62</quotedText>”, and “<quotedText>$1,966</quotedText>” in subsection (k) and inserting in lieu thereof “<quotedText>$61</quotedText>”, “<quotedText>$1,402</quotedText>”, “<quotedText>$61</quotedText>”, and “<quotedText>$1,965</quotedText>”, respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">by striking out “<quotedText>$1,403</quotedText>” in subsection (1) and inserting in lieu thereof “<quotedText>$1,402</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">by striking out “<quotedText>$1,547</quotedText>” in subsection (m) and inserting in lieu thereof “<quotedText>$1,546</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">by striking out “<quotedText>$1,758</quotedText>” in subsection (n) and inserting in lieu thereof “<quotedText>$1,757</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">by striking out “<quotedText>$1,966</quotedText>” each place it appears in subsections (o) and (p) and inserting in lieu thereof in each such place “<quotedText>$1,965</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="10">(10) </num>
<content class="inline">by striking out “<quotedText>$844</quotedText>” and “<quotedText>$1,257</quotedText>” in subsection (r) and inserting in lieu thereof “<quotedText>$843</quotedText>” and “<quotedText>$1,256</quotedText>”, respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="11">(11) </num>
<content class="inline">by striking out “<quotedText>$1,264</quotedText>” in subsection (s) and inserting in lieu thereof “<quotedText>$1,263</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="12">(12) </num>
<content class="inline">by striking out “<quotedText>$244</quotedText>” in subsection (t) and inserting in lieu thereof “<quotedText>$243</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<chapeau class="inline">Section 315 of such title is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1027">95 Stat. 1027</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$116</quotedText>” in clause (1)(B) and inserting in lieu <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s315">38 USC 315</ref>.</p></sidenote> thereof “<quotedText>$115</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$38</quotedText>” in clause (1)(D) and inserting in lieu thereof “<quotedText>$37</quotedText>”; and</content>
</paragraph>
<page identifier="/us/stat/96/804">96 STAT. 804</page>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>$38</quotedText>” in clause (1)(G) and inserting in lieu thereof “<quotedText>$37</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Section 362 of such title is amended by striking out “<quotedText>$305</quotedText>” and<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1027">95 Stat. 1027</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s362">38 USC 362</ref>.</p></sidenote> inserting in lieu thereof “<quotedText>$304</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subsection (a) of section 411 of such title is amended to read<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1028">95 Stat. 1028</ref>.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s411">38 USC 411</ref>.</p></sidenote> as follows:
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">Dependency and indemnity compensation shall be paid to a surviving spouse, based on the pay grade of the person upon whose death entitlement is predicated, at monthly rates set forth in the following table:
<table xmlns="http://www.w3.org/1999/xhtml" width="100%" style="border-collapse:collapse">
<thead>
<tr class="header">
<th style="width:40%; text-align:left; font-style:bold; vertical-align:bottom; font-size:8pt">“Pay grade</th>
<th style="width:10%; text-align:right; font-style:bold; vertical-align:bottom; font-size:8pt">Monthly rate</th>
<th style="width:10%; text-align:right; font-style:bold; vertical-align:bottom; font-size:8pt">“Pay grade</th>
<th style="width:40%; text-align:right; font-style:bold; vertical-align:bottom; font-size:8pt">Monthly rate</th>
</tr>
</thead>
<tfoot>
<tr>
<td colspan="4" style="text-align:justify; text-indent:1em; font-size:6pt"><footnote xmlns="http://schemas.gpo.gov/xml/uslm" id="fn0804001"><sup>1</sup>If the veteran served as sergeant major of the Army, senior enlisted advisor of the Navy, chief master sergeant of the Air Force, sergeant major of the Marine Corps, or master chief petty officer of the Coast Guard, at the applicable time designated by section 402 of this title, the surviving spouse’s rate shall be $609.</footnote></td>
</tr>
<tr>
<td colspan="4" style="text-align:justify; text-indent:1em; font-size:6pt"><footnote xmlns="http://schemas.gpo.gov/xml/uslm" id="fn0804002"><sup>2</sup>If the veteran served as Chairman of the Joint Chiefs of Staff, Chief of Staff of the Army, Chief of Naval Operations, Chief of Staff of the Air Force, or Commandant of the Marine Corps, at the applicable time designated by section 402 of this title, the surviving spouse’s rate shall be $1,137.”.</footnote></td>
</tr>
</tfoot>
<tbody>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-1</td>
<td style="text-align:right; vertical-align:top">$414</td>
<td style="text-align:right; vertical-align:top" leaders="yes">W-4</td>
<td style="text-align:right; vertical-align:top">$594</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-2</td>
<td style="text-align:right; vertical-align:top">$427</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-1</td>
<td style="text-align:right; vertical-align:top">$524</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-3</td>
<td style="text-align:right; vertical-align:top">$438</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-2</td>
<td style="text-align:right; vertical-align:top">$541</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-4</td>
<td style="text-align:right; vertical-align:top">$466</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-3</td>
<td style="text-align:right; vertical-align:top">$579</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-5</td>
<td style="text-align:right; vertical-align:top">$479</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-4</td>
<td style="text-align:right; vertical-align:top">$612</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-6</td>
<td style="text-align:right; vertical-align:top">$490</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-5</td>
<td style="text-align:right; vertical-align:top">$675</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-7</td>
<td style="text-align:right; vertical-align:top">$514</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-6</td>
<td style="text-align:right; vertical-align:top">$760</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-8</td>
<td style="text-align:right; vertical-align:top">$541</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-7</td>
<td style="text-align:right; vertical-align:top">$823</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">E-9</td>
<td style="text-align:right; vertical-align:top"><ref xmlns="http://schemas.gpo.gov/xml/uslm" class="footnoteRef" idref="fn0804001"><sup>1</sup></ref> $566</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-8</td>
<td style="text-align:right; vertical-align:top">$902</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">W-1</td>
<td style="text-align:right; vertical-align:top">$524</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-9</td>
<td style="text-align:right; vertical-align:top">$969</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">W-2</td>
<td style="text-align:right; vertical-align:top">$545</td>
<td style="text-align:right; vertical-align:top" leaders="yes">O-10</td>
<td style="text-align:right; vertical-align:top"><ref xmlns="http://schemas.gpo.gov/xml/uslm" class="footnoteRef" idref="fn0804002"><sup>2</sup></ref> $1,060</td>
</tr>
<tr>
<td style="text-align:left; text-indent:2em; vertical-align:top" leaders="yes">W-3</td>
<td style="text-align:right; vertical-align:top">$561</td>
<td style="text-align:right; vertical-align:top" leaders="yes"/>
<td style="text-align:right; vertical-align:top"/>
</tr>
</tbody>
</table>
</content>
</subsection>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Subsection (b) of such section is amended by striking out “<quotedText>$48</quotedText>” and inserting in lieu thereof “<quotedText>$47</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Subsection (c) of such section is amended by striking out “<quotedText>$125</quotedText>” and inserting in lieu thereof “<quotedText>$124</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Subsection (d) of such section is amended by striking out “<quotedText>$62</quotedText>” and inserting in lieu thereof “<quotedText>$61</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<chapeau class="inline">Section 413 of such title is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1029">95 Stat. 1029</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$210</quotedText>” in clause (1) and inserting in lieu<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s413">38 USC 413</ref>.</p></sidenote> thereof “<quotedText>$209</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$301</quotedText>” in clause (2) and inserting in lieu thereof “<quotedText>$300</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>$389</quotedText>” in clause (3) and inserting in lieu thereof “<quotedText>$388</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by striking out “<quotedText>$389</quotedText>” and “<quotedText>$79</quotedText>” in clause (4) and inserting in lieu thereof “<quotedText>$388</quotedText>” and “<quotedText>$78</quotedText>”, respectively.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<chapeau class="inline">Section 414 of such title is amended—<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1029">95 Stat. 1029</ref>.</p></sidenote></chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">by striking out “<quotedText>$125</quotedText>” in subsection (a) and inserting in<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s414">38 USC 414</ref>.</p></sidenote> lieu thereof “<quotedText>$124</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">by striking out “<quotedText>$210</quotedText>” in subsection (b) and inserting in lieu thereof “<quotedText>$209</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">by striking out “<quotedText>$107</quotedText>” in subsection (c) and inserting in lieu thereof “<quotedText>$106</quotedText>”.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">(h) </num>
<content class="inline">The amendments made by this section shall take effect on<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s314">38 USC 314 note</ref>.</p></sidenote> January 1, 1983.</content>
</subsection>
</section>
</section>
<page identifier="/us/stat/96/805">96 STAT. 805</page>
<section>
<heading class="smallCaps centered">fee for home loans</heading>
<section class="firstIndent1 fontsize10">
<num value="406"><inline class="smallCaps">Sec</inline>. 406. </num>
<subsection class="inline">
<num value="a">(a)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Subchapter III of chapter 37 of title 38, United States Code, is amended by adding at the end the following new section:
<quotedContent>
<section class="firstIndent0 fontsize10">
<num value="1829">“§ 1829. </num>
<heading class="inline">Loan fee</heading>
<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s1829">38 USC 1829</ref>.</p></sidenote>
<subsection class="firstIndent1 fontsize10">
<num value="a">“(a) </num>
<content class="inline">Except as provided in subsection (b) of this section, a fee shall be collected from each veteran obtaining a housing loan guaranteed, made, or insured under this chapter, and no such loan may be guaranteed, made, or insured under this chapter until the fee payable with respect to such loan has been remitted to the Administrator. The amount of the fee shall be one-half of one percent of the total loan amount. The amount of the fee may be included in the loan to the veteran and paid from the proceeds thereof.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b) </num>
<content class="inline">A fee may not be collected under this section from a veteran who is receiving compensation (or who but for the receipt of retirement pay would be entitled to receive compensation) or from a surviving spouse described in section 1801(b)(2) of this title.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/stat/95/1059">95 Stat. 1059</ref>.</p></sidenote></content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<content class="inline">Fees collected under this section shall be deposited into the <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s1801">38 USC 1801</ref>.</p></sidenote> Treasury of the United States as miscellaneous receipts.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<content class="inline">A fee may not be collected under this section with respect to any loan closed after September 30, 1985.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 1828 the following new item:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<toc>
<referenceItem role="section">
<designator>“1829. </designator><label>Loan fee.”.</label>
</referenceItem>
</toc>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Section 1829 of title 38, United States Code, as added by <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t38/s1829">38 USC 1829 note</ref>.</p></sidenote> subsection (a), shall apply only to loans closed after September 30, 1982.</content>
</subsection>
</section>
</section>
</title>
<title>
<num value="V">TITLE V—</num>
<heading class="inline">COMMERCE, SCIENCE, AND TRANSPORTATION</heading>
<section>
<heading class="smallCaps centered">federal communications commission</heading>
<section class="firstIndent1 fontsize10">
<num value="501"><inline class="smallCaps">Sec</inline>. 501. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">Upon expiration of the term of office as a member of <sidenote><p class="firstIndent0 fontsize8">Term expiration; office abolishment.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t47/s154">47 USC 154 note</ref>.</p></sidenote> the Federal Communications Commission, which is prescribed by law to occur on June 30, 1982, any member appointed to fill such office after such date shall be appointed for a term which ends on June 30, 1983, and such office shall be abolished on July 1, 1983. Upon expiration of the term of office as a member of such Commission, which—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">is prescribed by law;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">is in effect before the date of the enactment of this Act; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">is to occur on June 30, 1983;</content>
</paragraph>
<continuation class="inline">no person shall be appointed to fill such office after such date, and such office shall be abolished on July 1, 1983.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 4(a) of the Communications Act of 1934 (47 U.S.C. 154(a)) is amended by striking out “<quotedText>seven</quotedText>” and inserting in lieu thereof “<quotedText>five</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The last sentence of section 4(b) of the Communications Act of 1934 (47 U.S.C. 154(b)) is amended to read as follows: “<quotedText>The maximum number of commissioners who may be members of the same political party shall be a number equal to the least number of commissioners<page identifier="/us/stat/96/806">96 STAT. 806</page> which constitutes a majority of the full membership of the Commission.</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 4(h) of the Communications Act of 1934 (47 U.S.C. 154(h)) is amended by striking out “<quotedText>Four</quotedText>” and inserting in lieu thereof “<quotedText>Three</quotedText>”.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">The amendments made in paragraphs (1), (2), and (3) of this<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t47/s154">47 USC 154 note</ref>.</p></sidenote> subsection shall take effect on July 1, 1983.</content>
</paragraph>
</subsection>
</section>
</section>
<section>
<heading class="smallCaps centered">interstate commerce commission</heading>
<section class="firstIndent1 fontsize10">
<num value="502"><inline class="smallCaps">Sec</inline>. 502. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Effective January 1, 1983, each office within the<sidenote><p class="firstIndent0 fontsize8">Office abolishment.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> Interstate Commerce Commission provided in section 10301(b) of title 49, United States Code (except one of the two offices prescribed by law to expire on December 31, 1984), which was vacant on July 1, 1982 is abolished.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Effective January 1, 1983, section 10301(b) of title 49, United States Code, is amend (1) by striking out “<quotedText>11</quotedText>” and inserting in lieu thereof “<quotedText>7</quotedText>”, and (2) by striking out “<quotedText>6 members</quotedText>” and inserting in lieu thereof “<quotedText>4 members</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">Upon the expiration of the term of office as a member of the<sidenote><p class="firstIndent0 fontsize8">Term expiration; office abolishment.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> Interstate Commerce Commission which is prescribed by law to expire on December 31, 1982, any person appointed to fill such office after such date shall be appointed for a term of office which ends on December 31, 1985, and such office shall be abolished immediately after the expiration of that date.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Upon the expiration of the term of office as a member of the<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> Interstate Commerce Commission which is prescribed by law to expire on December 31, 1983, any person appointed to fill such office after such date shall be appointed for a term of office which ends on December 31, 1985, and such office shall be abolished immediately after the expiration of that date.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">Effective January 1, 1986, section 10301(b) of title 49, United States Code, is amended (1) by striking out “<quotedText>7</quotedText>” and inserting in lieu thereof “<quotedText>5</quotedText>”, and (2) by striking out “<quotedText>4 members</quotedText>” and inserting in lieu thereof “<quotedText>3 members</quotedText>”.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="f">(f) </num>
<content class="inline">Nothing in subsection (c) or (d) of this section shall be construed<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> as prohibiting the reappointment of any person serving in such office in terms expiring on December 31, 1982, or December 31, 1983, respectively.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="g">(g) </num>
<content class="inline">The term of office of one of the two persons appointed to fill an<sidenote><p class="firstIndent0 fontsize8">Term expiration.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> office, as a member of the Interstate Commerce Commission, the term for which is prescribed by law to expire on December 31, 1987, shall end on December 31, 1991. At the time of the first of such two appointments, the President shall designate which appointment is to fill the term of office which shall end under the preceding sentence on December 31, 1991.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="h">(h)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Section 10301(c) of title 49, United States Code, is amended by striking out “<quotedText>7 years</quotedText>” and inserting in lieu thereof “<quotedText>5 years</quotedText>”.</content>
</paragraph>
<page identifier="/us/stat/96/807">96 STAT. 807</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The amendment made by paragraph (1) of this subsection shall <sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t49/s10301">49 USC 10301 note</ref>.</p></sidenote> take effect on January 1, 1984, and shall apply to any person appointed, after such date, to fill any office, as a member of the Interstate Commerce Commission, the term for which is prescribed by law to expire after such date, except that such amendment shall not apply to the person designated by the President to fill the term of office which is to end under subsection (g) of this section on December 31, 1991.</content>
</paragraph>
</subsection>
</section>
</section>
</title>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6955">H.R. 6955</ref> (<ref href="/us/bill/97/hr/6782">H.R. 6782</ref>) (<ref href="/us/bill/97/hr/6812">H.R. 6812</ref>) (<ref href="/us/bill/97/hr/6862">H.R. 6862</ref>) (<ref href="/us/bill/97/hr/6892">H.R. 6892</ref>) (<ref href="/us/bill/97/s/2774">S. 2774</ref>):</heading>
<note>
<heading>HOUSE REPORTS: No. 97–660 accompanying H.R. 6782 (Comm. on Veterans’ Affairs), No. 97–683 accompanying H.R. 6812 (Comm. on Banking, Finance and Urban Affairs), No. 97–687 accompanying H.R. 6892 (Comm. on Agriculture), Nos. 97–750 and 97–759 (Comms. of Conference).</heading>
</note>
<note>
<heading>SENATE REPORT No. 97–504 accompanying S. 2774 (Comm. on the Budget).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 27, H.R. 6782 considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 3, H.R. 6862 considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 4, 5, S. 2774 considered and passed Senate.</p>
<p class="indent4 firstIndent-1">Aug. 5, H.R. 6812 considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 10, H.R. 6892 considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 10, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 11, considered and passed Senate, amended, in lieu of S. 2774.</p>
<p class="indent4 firstIndent-1">Aug. 18, House and Senate agreed to conference report.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–254: To provide for the participation of the United States in the 1984 Louisiana World Exposition to be held in New Orleans, Louisiana, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>254</docNumber>
<citableAs>Public Law 97–254</citableAs>
<citableAs>96 Stat. 808</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>2</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/808">96 STAT. 808</page>
<dc:type>Public Law</dc:type> <docNumber>97–254</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To provide for the participation of the United States in the 1984 Louisiana World Exposition to be held in New Orleans, Louisiana, and for other purposes.</officialTitle>
<sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p>
<p class="centered fontsize8">[<ref href="/us/bill/97/hr/6409">H.R. 6409</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula>
<sidenote><p class="firstIndent0 fontsize8">1984 Louisiana World Exposition.</p>
<p class="firstIndent0 fontsize8">U.S. participation.</p></sidenote>
<section class="inline">
<chapeau class="inline">That, in accordance with the Act entitled “An Act to provide for Federal Government recognition of and participation in international expositions proposed to be held in the United States, and for other purposes”, approved May 27, 1970 (22 U.S.C. 2801 et seq.), the President is authorized to provide for United States participation in an international exposition to be known as the 1984 Louisiana World Exposition (hereinafter in this Act referred to as the “Exposition”), to be held in New Orleans, Louisiana. The purposes of the Exposition are—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">to offer the citizens of the world a greater understanding and appreciation of rivers and fresh water as a basis of life, providing food, transportation, energy, generating related industry and commercial activity, and serving as a source of aesthetic gratification, social interchange, and inspiration for the arts;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to create an awareness of the need to conserve and protect the world's fresh water resources from the hazards of increasing demands, diminishing supplies, pollution, and ecological disruption; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">to stimulate international trade, encourage tourist travel in and to the United States, and promote cultural exchanges.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">The President, through the Secretary of Commerce (hereinafter in this Act referred to as the “Secretary”) and the other officials designated in this Act, is authorized to carry out in the most effective manner the proposal for United States participation in the Exposition, transmitted by the President to the Congress pursuant to section 3 of Public Law 91–269 (22 U.S.C. 2803), and to fulfill the obligations of the Federal Government under the Convention Relating to International Expositions, done at Paris, France, on November 22, 1928, as amended, and entered into by the United States at Paris on April 30, 1968 (hereinafter in this Act referred to as the “Convention”), and under the General Rules for the 1984 Louisiana World Exposition, as approved by the Bureau of International Expositions.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">The President is authorized to appoint, by and with the<sidenote><p class="firstIndent0 fontsize8">Commissioner General of the U.S. Government, appointment.</p><p class="firstIndent0 fontsize8">Duties and responsibilities.</p></sidenote> advice and consent of the Senate, a Commissioner General of the United States Government for the 1984 Louisiana World Exposition, who shall be in the Department of Commerce and who shall be the senior Federal official for the Exposition. The Commissioner General shall have such duties and exercise such responsibilities as may be prescribed by the Secretary and as may be necessary and appropriate to fulfill the obligations of the United States Government<page identifier="/us/stat/96/809">96 STAT. 809</page> under the Convention and the General Rules for the 1984 Louisiana World Exposition.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">The Commissioner General shall be compensated at a rate not<sidenote><p class="firstIndent0 fontsize8">Compensation.</p></sidenote> greater than the minimum rate of basic pay payable for level IV of the Executive Schedule under section 5315 of title 5, United States Code.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c) </num>
<content class="inline">The Secretary of State may assign for duty with the Exposition<sidenote><p class="firstIndent0 fontsize8">Foreign Service career members, assignment.</p></sidenote> not more than two career members of the Foreign Service who have the rank of ambassador, and who are not otherwise assigned, to assist the Commissioner General in performing the functions of the Commissioner General in foreign countries and in carrying out the diplomatic responsibilities of the United States as the host Government of the Exposition. The travel and other necessary expenses<sidenote><p class="firstIndent0 fontsize8">Travel and other expenses.</p></sidenote> authorized by law which are incurred by any individual or individuals assigned under this subsection in carrying out the responsibilities of that assignment shall be paid from funds appropriated to carry out this Act. The assignment of any individual or individuals<sidenote><p class="firstIndent0 fontsize8">Termination.</p></sidenote> under this subsection shall terminate at the close of the Exposition or on such other date as may be agreed upon by the Secretary of State and the Secretary.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">(d) </num>
<content class="inline">Any functions which the Commissioner General or any individual or individuals assigned under subsection (c) of this section perform in a foreign country shall be performed in consultation with the Chief of the United States diplomatic mission in that country, and the Commissioner General or such individual or individuals shall keep the Secretary of State fully and currently informed with respect to all those functions so performed.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="e">(e) </num>
<content class="inline">The Secretary shall designate a Commissioner General of<sidenote><p class="firstIndent0 fontsize8">Commissioner General of Section for U.S., designation.</p></sidenote> Section for United States participation in the Exposition (as provided in the proposal referred to in subsection (a) of this section), who shall be in the Department of Commerce and who shall perform such duties in carrying out this Act as may be delegated or assigned by the Secretary, including serving as director of the United States pavilion.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<chapeau class="inline">To such extent or in such amounts as are provided in appropriation Acts, the Secretary is authorized to—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">lease such buildings and other structures or space therein (including commercial space for administrative purposes) and any land appurtenant thereto, and to make such improvements and renovations in such buildings or other structures as may be appropriate for United States participation in the Exposition;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<chapeau class="inline">incur such other expenses as may be necessary to carry out the purposes of this Act, including—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">(A) </num>
<content class="inline">expenditures for the design, development, construction, installation, rental, purchase, or other acquisition of exhibits and materials and equipment for exhibits, and for the actual display, dismantling, and disposition of exhibits; and</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">(B) </num>
<content class="inline">expenditures for transportation, insurance, safekeeping and storage, maintenance and operation, printing, purchase of reference books, newspapers, and periodicals, and publicity; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">enter into such contracts and agreements as may be necessary to provide for United States participation in the Exposition.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content class="inline">The Secretary is authorized to obtain the services of<sidenote><p class="firstIndent0 fontsize8">Consultants and experts.</p></sidenote> consultants and experts as authorized by section 3109 of title 5,<page identifier="/us/stat/96/810">96 STAT. 810</page> United States Code, to the extent the Secretary considers it necessary to carry out the provisions of this Act. Persons so appointed<sidenote><p class="firstIndent0 fontsize8">Compensation.</p></sidenote> shall be compensated at rates not to exceed the daily equivalent of the rate of basic pay payable for grade GS-18 of the General Schedule. To such extent or in such amounts as are provided in<sidenote><p class="firstIndent0 fontsize8">5 USC 5332 note.</p><p class="firstIndent0 fontsize8">Travel and other expenses.</p></sidenote> appropriation Acts, persons so appointed shall be reimbursed for travel and other necessary expenses incurred, including a per diem allowance, as authorized by section 5703 of title 5, United States Code, for employees serving intermittently in the Government service.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="5"><inline class="smallCaps">Sec</inline>. 5. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">Notwithstanding section 3679(b) of the Revised Statutes<sidenote><p class="firstIndent0 fontsize8">Voluntary services.</p></sidenote> of the United States (31 U.S.C. 665(b)) and section 3111 of title 5, United States Code, the Secretary is authorized to recruit, train, and accept the voluntary services of individuals in carrying out those functions, services, or activities in and related to United States participation in the Exposition.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">To such extent or in such amounts as are provided in appropriations <sidenote><p class="firstIndent0 fontsize8">Incidental expenses.</p></sidenote> Acts, the Secretary is authorized to provide for incidental expenses of individuals providing voluntary services described in subsection (a), including transportation, uniforms, lodging, and subsistence expenses.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">(c)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<content class="inline">Except as provided in paragraphs (2) and (3) of this subsection, an individual providing voluntary service described in subsection (a) shall not be deemed to be a Federal employee and shall not be subject to those provisions of law relating to Federal employment, including provisions relating to hours of work, rates of compensation, leave, unemployment compensation, and Federal employee benefits.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">For purposes of section 1346(b) and chapter 171 of title 28, United States Code, an individual providing voluntary service<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t28/s1346/2671">28 USC 1346, 2671 <i>et seq.</i></ref></p></sidenote> described in subsection (a) shall be deemed to be an employee of the government.</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">An individual providing voluntary service described in subsection<sidenote><p class="firstIndent0 fontsize8">Work injuries, compensation.</p></sidenote> (a) shall be deemed to be an “employee” for purposes of subchapter I of chapter 81 of title 5, United States Code, relating to<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s8101">5 USC 8101</ref>.</p></sidenote> compensation to Federal employees for work injuries. For purposes of that subchapter, such an individual shall be deemed to be receiving monthly pay at the minimum rate of GS-2 of the General Schedule.<sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t5/s5332">5 USC 5332 note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="6"><inline class="smallCaps">Sec</inline>. 6. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">To such extent or in such amounts as are provided in appropriation Acts, the Secretary is authorized—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">notwithstanding the requirements of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 471 et seq.), to purchase for resale and to sell at fair market value books, brochures, recordings, souvenirs, and other items in conformity with the theme of the Exposition and commemorative of United States participation in the Exposition, and to charge an amount sufficient to realize a reasonable profit on the sale of those items; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to enter into contracts and leases, including cooperative arrangements and concessions agreements, with respect to the sale of the items described in paragraph (1).</content>
</paragraph>
<continuation class="inline">The proceeds from the sale of the items described in paragraph (1) shall be credited to the appropriation for United States participation in the Exposition and, to the extent provided in advance in appropriation Acts, such credited amounts may be used for such participation. To the extent that such proceeds exceed the amounts necessary<page identifier="/us/stat/96/811">96 STAT. 811</page> to provide for such participation, they shall be covered into the Treasury as miscellaneous receipts.</continuation>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">The Secretary is authorized to provide, without charge, aid and<sidenote><p class="firstIndent0 fontsize8">Emergency assistance.</p></sidenote> assistance to visitors to the United States pavilion in emergencies.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="7"><inline class="smallCaps">Sec</inline>. 7. </num>
<content class="inline">The Secretary shall take all reasonable measures to facilitate the participation in the Exposition of the governments of other countries and their nationals, to assure adherence to the protocols of the Bureau of International Expositions, and to cooperate with the Louisiana World Exposition, Incorporated in its efforts and the efforts of the Federal Government to organize, develop, and administer the Exposition successfully.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="8"><inline class="smallCaps">Sec</inline>. 8. </num>
<content class="inline">The Secretary shall encourage private individuals, firms,<sidenote><p class="firstIndent0 fontsize8">Contributions.</p></sidenote> associations, agencies, and other groups to participate to the maximum extent feasible in carrying out the purposes of this Act and to make contributions of funds, property, use of property, and services to be used in carrying out this Act. The Secretary is authorized to accept such contributions.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="9"><inline class="smallCaps">Sec</inline>. 9. </num>
<chapeau class="inline">The head of each department, agency, or instrumentality of the Federal Government is authorized—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">to cooperate with the Secretary with respect to carrying out this Act; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">to make available to the Secretary from time to time, on a reimbursable or nonreimbursable basis, such personnel as may be necessary to assist the Secretary in carrying out this Act.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="10"><inline class="smallCaps">Sec</inline>. 10. </num>
<content class="inline">Within one year after the date of the official close of the <sidenote><p class="firstIndent0 fontsize8">Report to Congress.</p></sidenote> Exposition, the Secretary shall transmit to the Congress a report on the activities of the Federal Government under this Act, including a detailed statement of expenditures made under this Act. Upon <sidenote><p class="firstIndent0 fontsize8">Termination.</p></sidenote> transmittal of such report to the Congress, all appointments made under this Act shall terminate, except that the Secretary may extend any such appointment for such additional period of time as the Secretary considers necessary to carry out the purposes of this Act. The preceding sentence shall not apply to assignments made under section 2(c) of this Act.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="11"><inline class="smallCaps">Sec</inline>. 11. </num>
<content class="inline">After the close of the Exposition, all Federal property <sidenote><p class="firstIndent0 fontsize8">Federal property, disposal.</p></sidenote> acquired to carry out this Act shall be disposed of in the discretion of the Secretary, upon such terms and conditions as the Secretary considers appropriate, in accordance with the provisions of the Federal Property and Administrative Services Act of 1949 and other <sidenote><p class="firstIndent0 fontsize8"><ref href="/us/usc/t40/s471">40 USC 471 note</ref>.</p></sidenote> applicable Federal laws relating to the disposition of excess and surplus property.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="12"><inline class="smallCaps">Sec</inline>. 12. </num>
<chapeau class="inline">The functions authorized by this Act may be performed without regard to the requirements, prohibitions, and limitations of the following laws:</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">Section 3109(b) of title 5, United States Code, to the extent that section limits procurement of temporary services to one year.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">Section 5(a) of the Act of July 16, 1914 (31 U.S.C. 638a(a)), as amended by section 16(a) of the Administrative Expenses Act of 1946, to the extent that section pertains to hiring automobiles.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">Section 201(a) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 481(a)).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">Section 305(c) of the Federal Property and Administrative Services Act of 1949 (41 U.S.C. 255(c)), and section 3648 of the Revised Statutes of the United States (31 U.S.C. 529), if the Secretary determines that it is impracticable to obtain adequate<page identifier="/us/stat/96/812">96 STAT. 812</page> security in a particular case and that there is a compelling need to make an advance payment in that case.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="5">(5) </num>
<content class="inline">Section 322 of the Act of June 20, 1932 (40 U.S.C. 278a), if the Secretary determines that waiver of that section would be in the best interests of the Federal Government.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="6">(6) </num>
<content class="inline">Section 2 of the Act of March 3, 1933 (popularly known as the "Buy American Act"; 41 U.S.C. 10a).</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="7">(7) </num>
<content class="inline">Section 501 of title 44, United States Code.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="8">(8) </num>
<content class="inline">Section 3702 of title 44, United States Code.</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="9">(9) </num>
<content class="inline">Section 3703 of title 44, United States Code.</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="13"><inline class="smallCaps">Sec</inline>. 13. </num>
<content class="inline">The Secretary may issue such regulations as the Secretary considers necessary to carry out this Act.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="14"><inline class="smallCaps">Sec</inline>. 14. </num>
<subsection class="inline">
<num value="a">(a) </num>
<content class="inline">There is authorized to be appropriated $10,000,000 to<sidenote><p class="firstIndent0 fontsize8">Appropriation authorization.</p></sidenote> carry out the purposes of this Act.</content>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="b">(b) </num>
<content class="inline">Amounts appropriated under this section are authorized to remain available until expended.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="15"><inline class="smallCaps">Sec</inline>. 15. </num>
<content class="inline">This Act shall take effect upon its enactment, except that<sidenote><p class="firstIndent0 fontsize8">Effective date.</p><p class="firstIndent0 fontsize8"><ref href="/us/usc/t22/s2803">22 USC 2803 note</ref>.</p></sidenote> section 2(b)(2) and the second sentence of section 4 shall become effective on October 1, 1982.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="16"><inline class="smallCaps">Sec</inline>. 16. </num>
<subsection class="inline">
<num value="a">(a) </num>
<chapeau class="inline">That section 3 of the Act of May 27, 1970 (84 Stat. 272; 22 U.S.C. 2803), is amended by—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">(1) </num>
<content class="inline">striking out “<quotedText>The</quotedText>” and inserting in lieu thereof “<quotedText>(a) The</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">(2) </num>
<content class="inline">redesignating clauses (a), (b), and (c) as clauses (1), (2) and (3), respectively;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">(3) </num>
<content class="inline">striking out all after the period where it first appears in clause (3) as redesignated in clause (2) of this Act and inserting in lieu thereof the following: “<quotedText>The Secretary of Commerce shall include in such plan any documentation described in subsection (b)(1)(A) of this section, a rendering of any design described in subsection (b)(1)(B) of this section, and any recommendation based on the determination under subsection (b)(1)(C) of this section.</quotedText>”; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="4">(4) </num>
<content class="inline">by adding at the end thereof the following new subsections:</content>
</paragraph>
<paragraph class="indent0 firstIndent1 fontsize10">
<quotedContent>
<subsection class="firstIndent1 fontsize10">
<num value="b">“(b)</num>
<paragraph class="inline">
<num value="1">(1) </num>
<chapeau class="inline">In developing a plan under subsection (a)(3) of this section<sidenote><p class="firstIndent0 fontsize8">Federal pavilion construction.</p></sidenote> the Secretary of Commerce shall consider whether the plan should include the construction of a Federal pavilion. If the Secretary of Commerce determines that a Federal pavilion should be constructed, he shall request the Administrator of General Services (hereinafter in this section referred to as the ‘Administrator’) to determine, in consultation with such Secretary, whether there is a federally endorsed need for a permanent structure in the area of the exposition. If the Administrator determines that any such need exists—</chapeau>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="A">“(A) </num>
<content class="inline">the Administrator shall fully document such determination, including the identification of the need, and shall transmit such documentation to the Secretary of Commerce;</content>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="B">“(B) </num>
<chapeau class="inline">the Secretary of Commerce, in consultation with the Administrator, shall design a pavilion which satisfies the federally endorsed needs for—</chapeau>
<clause class="indent3 firstIndent1 fontsize10">
<num value="i">“(i) </num>
<content class="inline">participation in the exposition; and</content>
</clause>
<clause class="indent3 firstIndent1 fontsize10">
<num value="ii">“(ii) </num>
<content class="inline">permanent use of such pavilion after the termination of participation in the exposition; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 firstIndent1 fontsize10">
<num value="C">“(C) </num>
<content class="inline">the Secretary of Commerce shall determine whether the Federal Government should be deeded a satisfactory site for the Federal pavilion in fee simple, free of all liens and encumbrances, as a condition of participation in the exposition.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/813">96 STAT. 813</page>
<paragraph class="indent0 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">Notwithstanding paragraph (1)(B) of this subsection, if the <sidenote><p class="firstIndent0 fontsize8">Temporary Federal pavilion.</p></sidenote> Secretary of Commerce, in consultation with the Administrator determines that no design of a Federal pavilion will satisfy both needs described in paragraph (1)(B) of this subsection, the Secretary shall design a temporary Federal pavilion.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="c">“(c) </num>
<chapeau class="inline">The enactment of a specific authorization of appropriations shall be required—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">to construct a Federal pavilion in accordance with the plan prepared pursuant to subsection (aX3) of this section;</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">if the Federal pavilion is not temporary, to modify such Federal pavilion after termination of participation in the exposition if modification is necessary to adapt such pavilion for use by the Federal Government to satisfy a need described in subsection (b)(1)(B)(ii) of this section; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="3">“(3) </num>
<content class="inline">if the Federal pavilion is temporary, to dismantle, demolish, or otherwise dispose of such Federal pavilion after termination of Federal participation in the exposition.</content>
</paragraph>
</subsection>
<subsection class="firstIndent1 fontsize10">
<num value="d">“(d) </num>
<chapeau class="inline">For the purposes of this section—</chapeau>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="1">“(1) </num>
<content class="inline">a Federal pavilion shall be considered to satisfy both needs described in subsection (b)(1)(B) of this section if the Federal pavilion which satisfies the needs described in paragraph (1)(B)(i) of such subsection can be modified after completion of the exposition to satisfy the needs described in paragraph (1)(B)(ii) of such subsection, provided that such modification shall cost no more than the expense of demolition, dismantling, or other disposal, or if the cost is higher, it shall be no more than 50 per centum of the original cost of the construction of the pavilion; and</content>
</paragraph>
<paragraph class="indent1 firstIndent1 fontsize10">
<num value="2">“(2) </num>
<content class="inline">a Federal pavilion is temporary if the Federal pavilion is designed to satisfy the minimum needs of the Federal Government described in subsection (b)(1)(B)(i) of this section and is intended for disposal by the Federal Government after the termination of participation in the exposition.”.</content>
</paragraph>
</subsection>
</quotedContent>
</paragraph>
</subsection>
</section>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6409">H.R. 6409</ref>:</heading>
<note>
<heading>HOUSE REPORT No. 97–639 (Comm. on Foreign Affairs).</heading>
</note>
<note>
<heading>SENATE REPORT No. 97–525 (Comm. on Foreign Relations).</heading>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 19, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 19, considered and passed Senate, amended; House concurred in Senate amendment.</p>
</note>
<note>
<heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol.18, No. 36 (1982):</heading>
<p class="indent4 firstIndent-1">Sept. 8, Presidential statement.</p>
</note>
</legislativeHistory>
</pLaw>
</component>
<component>
<pLaw>
<meta>
<dc:title>Public Law 97–255: To amend the Accounting and Auditing Act of 1950 to require ongoing evaluations and report on the adequacy of the systems of internal accounting and administrative control of each executive agency, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>255</docNumber>
<citableAs>Public Law 97–255</citableAs>
<citableAs>96 Stat. 814</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>1</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/814">96 STAT. 814</page>
<dc:type>Public Law</dc:type> <docNumber>97–255</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To amend the Accounting and Auditing Act of 1950 to require ongoing evaluations and report on the adequacy of the systems of internal accounting and administrative control of each executive agency, and for other purposes.</officialTitle><sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/97/hr/1526">H.R. 1526</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Federal Managers’ Financial Integrity Act of 1982.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s65">31 USC 65 note</ref>.</p></sidenote>
<section class="firstIndent1 fontsize10">
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<content>This Act may be cited as the “<shortTitle role="act">Federal Managers’ Financial Integrity Act of 1982</shortTitle>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="2"><inline class="smallCaps">Sec</inline>. 2. </num>
<content>Section 118 of the Accounting and Auditing Act of 1950 (31 U.S.C. 66a) is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10">
<num value="d">“(d) </num>
<paragraph class="inline"><num value="1">(1)</num><subparagraph class="inline"><num value="A">(A)</num> <chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Internal accounting and administrative controls.</p><p class="indent0 firstIndent0 fontsize8">Establishment.</p></sidenote>To ensure compliance with the requirements of subsection (a)(3) of this section, internal accounting and administrative controls of each executive agency shall be established in accordance with standards prescribed by the Comptroller General, and shall provide reasonable assurances that—</chapeau>
<clause class="indent3 fontsize10"><num value="i">“(i)</num> <content>obligations and costs are in compliance with applicable law;</content></clause>
<clause class="indent3 fontsize10"><num value="ii">“(ii)</num> <content>funds, property, and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and</content></clause>
<clause class="indent3 fontsize10"><num value="iii">“(iii)</num> <content>revenues and expenditures applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over the assets.</content></clause>
</subparagraph>
<subparagraph class="indent2 fontsize10"><num value="B">“(B)</num> <content>The standards prescribed by the Comptroller General under this paragraph shall include standards to ensure the prompt resolution of all audit findings.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Evaluation guidelines.</p></sidenote>By December 31, 1982, the Director of the Office of Management and Budget, in consultation with the Comptroller General, shall establish guidelines for the evaluation by agencies of their systems of internal accounting and administrative control to determine such systems’ compliance with the requirements of paragraph (1)<sidenote><p class="indent0 firstIndent0 fontsize8">Modification.</p></sidenote> of this subsection. The Director, in consultation with the Comptroller General, may modify such guidelines from time to time as deemed necessary.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Compliance, statement.</p></sidenote>By December 31, 1983, and by December 31 of each succeeding year, the head of each executive agency shall, on the basis of an evaluation conducted in accordance with guidelines prescribed under Paragraph (2) of this subsection prepare a statement—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content>that the agency’s systems of internal accounting and administrative control fully comply with the requirements of paragraph (1); or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content>that such systems do not fully comply with such requirements.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Report.</p></sidenote>In the event that the head of an agency prepares a statement described in paragraph 3)(B), the head of such agency shall include with such statement a report in which any material weaknesses in the agency’s systems of internal accounting and administrative<page identifier="/us/stat/96/815">96 STAT. 815</page> control are identified and the plans and schedule for correcting any such weakness are described.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num>
<chapeau>The statements and reports required by this subsection shall<sidenote><p class="indent0 firstIndent0 fontsize8">Statements and reports, transmittal to President and Congress; availability to public.</p></sidenote> be signed by the head of each executive agency and transmitted to the President and the Congress. Such statements and reports shall also be made available to the public, except that, in the case of any such statement or report containing information which is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">“(A) </num>
<content>specifically prohibited from disclosure by any provision of law; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">“(B) </num>
<content>specifically required by Executive order to be kept secret in the interest of national defense or the conduct of foreign affairs,</content>
</subparagraph>
<continuation class="indent0 fontsize10">such information shall be deleted prior to the report or statement being made available to the public.”.</continuation>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="3"><inline class="smallCaps">Sec</inline>. 3. </num>
<content>Section 201 of the Budget and Accounting Act, 1921 (31 U.S.C. 11), is amended by adding at the end thereof the following new subsection:
<quotedContent>
<subsection class="indent0 fontsize10">
<num value="k">“(k)</num><paragraph class="inline"><num value="1">(1)</num> <content>The President shall include in the supporting detail accompanying<sidenote><p class="indent0 firstIndent0 fontsize8">Appropriations.</p></sidenote> each Budget submitted on or after January 1, 1983, a separate statement, with respect to each department and establishment, of the amounts of appropriations requested by the President for the Office of Inspector General, if any, of each such establishment or department.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content>At the request of a committee of the Congress, additional information concerning the amount of appropriations originally requested by an7, office of Inspector General, shall be submitted to such committee.”.</content>
</paragraph>
</subsection>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="4"><inline class="smallCaps">Sec</inline>. 4. </num>
<content>Section 113(b) of the Accounting and Auditing Act of 1950 (31 U.S.C. 66a(b)), is amended by adding at the end thereof the following new sentence: “Each annual statement prepared pursuant<sidenote><p class="indent0 firstIndent0 fontsize8">Agency’s accounting system.</p></sidenote> to subsection (d) of this section shall include a separate report on whether the agency’s accounting system conforms to the principles, standards, and related requirements prescribed by the Comptroller General under section 112 of this Act.”.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s66a">31 USC 66a</ref>.</p></sidenote>
</section>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/1526">H.R. 1526</ref> (<ref href="/us/bill/97/s/864">S. 864</ref>):</heading>
<note>
<headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/38">97–38</ref> (<committee>Comm. on Government Operations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD:</heading>
<subheading>Vol. 127 (1981):</subheading>
<p class="indent4 firstIndent-1">May 18, considered and passed House.</p>
<subheading>Vol. 128 (1982):</subheading>
<p class="indent4 firstIndent-1">Aug. 4, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Aug. 19, House concurred in Senate amendment.</p>
</note>
</legislativeHistory>
</pLaw>
</component>

<component>
<pLaw>
<meta>
<dc:title>Public Law 97–256: To make technical and conforming changes in the patent and trademark laws and in the Civil Rights of Institutionalized Persons Act.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>256</docNumber>
<citableAs>Public Law 97–256</citableAs>
<citableAs>96 Stat. 816</citableAs>
<approvedDate>1982-09-08</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>1</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/816">96 STAT. 816</page>
<dc:type>Public Law</dc:type> <docNumber>97–256</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To make technical and conforming changes in the patent and trademark laws and in the Civil Rights of Institutionalized Persons Act.</officialTitle><sidenote><p class="centered fontsize8"><approvedDate date="1982-09-08">Sept. 8, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/97/hr/3345">H.R. 3345</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Patent and trademark laws and Civil Rights of Institutionalized Persons Act, amendments.</p></sidenote>
<title>
<num class="bold" value="I">TITLE I—</num>
<heading class="centered bold">CHANGES IN THE PATENT AND TRADEMARK LAWS</heading>
<section class="firstIndent1 fontsize10">
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<chapeau>Title 35 of the United States Code is amended—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>in the first sentence of section 41(a) by striking out “<quotedText>of Patents</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2)</num><subparagraph class="inline"><num value="A">(A)</num> <content>in the first sentence of section 41(b) by striking out “<quotedText>the first day of the first fiscal year beginning on or after one calendar year after enactment of this Act</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1982</quotedText>”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>in the second sentence of section 41(b) by striking out “<quotedText>the first day of the first fiscal year beginning on or after one calendar year after enactment</quotedText>” and inserting in lieu thereof “<quotedText>October 1 1982</quotedText>”;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>in the first sentence of section 41(c) by striking out “<quotedText>the fifteenth fiscal year following the date of enactment of this Act</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1996</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>in the first sentence of section 41(d) by striking out “<quotedText>the first day of the first fiscal year beginning on or after one calendar year after enactment</quotedText>” and inserting in lieu thereof “<quotedText>October 1, 1982</quotedText>”;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>by redesignating chapter 38 as chapter 18 and transferring that chapter from the end of part IV to the end of part II;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>in the analysis of part II by inserting the following item after item 17:
<quotedContent>
<toc>
<referenceItem role="subtitle"><designator>“18.</designator> <label leaderChar="." leaderAlign="right">Patent Rights in Inventions Made with Federal Assistance</label><target>200”;</target></referenceItem>
</toc>
</quotedContent>
<p class="indent0 fontsize10">and</p>
</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>in the analysis of part III by inserting the following item after item 29:
<quotedContent>
<toc>
<referenceItem role="subtitle"><designator>“30.</designator> <label leaderChar="." leaderAlign="right">Prior Art Citations to Office and Reexamination of Patents</label><target>301”;</target></referenceItem>
</toc>
</quotedContent>
</content>
</paragraph>
</section>
<section class="firstIndent1 fontsize10">
<num value="102"><inline class="smallCaps">Sec</inline>. 102. </num>
<content>Subsection (b) of section 6 of Public Law 96–517 (94 Stat. 3027) and the amendment made by it are repealed.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="103"><inline class="smallCaps">Sec</inline>. 103. </num>
<content>The first sentence of section 31(a) of the Trademark Act of 1946 (15 U.S.C. 1113(a)) is amended by striking out “<quotedText>of Patents</quotedText>”.</content>
</section>
</title>
<title>
<num class="bold" value="II">TITLE II—</num>
<heading class="centered bold">CHANGES IN THE CIVIL RIGHTS OF INSTITUTIONALIZED PERSONS ACT</heading>
<section class="firstIndent1 fontsize10">
<num value="201"><inline class="smallCaps">Sec</inline>. 201. </num>
<subsection class="inline"><num value="a">(a)</num> <content>That portion of section 4(a) of the Civil Rights of Institutionalized<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1997b">42 USC 1997b</ref>.</p></sidenote> Persons Act which precedes paragraph (1) thereof is amended by striking out “<quotedText>section 2</quotedText>” and inserting in lieu thereof “<quotedText>section 3</quotedText>”.</content>
</subsection>
<page identifier="/us/stat/96/817">96 STAT. 817</page>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>That portion of section 8 of the Civil Rights of Institutionalized Persons Act which precedes paragraph (1) thereof is amended by<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1997f">42 USC 1997f</ref>.</p></sidenote> striking out “<quotedText>Attorney</quotedText>” and inserting in lieu thereof “<quotedText>Attorney General</quotedText>”.</content>
</subsection>
</section>
</title>
<action>
<actionDescription>Approved September 8, 1982.</actionDescription>
</action>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/3345">H.R. 3345</ref>:</heading>
<note>
<headingText>HOUSE REPORT</headingText> No. <ref href="/us/hrpt/97/389">97–389</ref> (<committee>Comm. on the Judiciary</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Mar. 16, 18, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 20, considered and passed Senate.</p>
</note>
</legislativeHistory>
</pLaw>
</component>

<component>
<pLaw>
<meta>
<dc:title>Public Law 97–257: Making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>257</docNumber>
<citableAs>Public Law 97–257</citableAs>
<citableAs>96 Stat. 818</citableAs>
<approvedDate>1982-09-10</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>1</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/818">96 STAT. 818</page>
<dc:type>Public Law</dc:type> <docNumber>97–257</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>Making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes.</officialTitle><sidenote><p class="centered fontsize8"><approvedDate date="1982-09-10">Sept. 10, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/97/hr/6863">H.R. 6863</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Supplemental Appropriations Act, 1982.</p></sidenote>
<section class="firstIndent1 fontsize10">
<content class="inline"> That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, to supply supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes, namely:</content>
</section>
<title>
<num value="I">TITLE I</num>
<chapter>
<num value="I">CHAPTER I</num><heading class="centered">DEPARTMENT OF AGRICULTURE</heading>
<appropriations level="intermediate">
<heading class="centered">Commodity Credit Corporation</heading>
<appropriations level="small">
<heading class="centered">authority to borrow</heading>
<content>As<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s713a-4">16 USC 713a-4</ref> and note, <ref href="/us/usc/t16/s714b">714b and note</ref>.</p></sidenote> authorized by section 301 of Public Law 96–279, $5,000,000,000 shall be available to the Commodity Credit Corporation for necessary expenses in carrying out its authorized programs, to remain available without regard to fiscal year limitations: <proviso><i>Provided,</i> That not more than $500,000,000 of this amount shall be available for export credit loans as authorized by the Charter of the Commodity Credit Corporation.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Conservation</heading>
<subheading>Soil Conservation Service</subheading>
<appropriations level="small">
<heading class="centered">conservation operations</heading>
<content>Funds appropriated for fiscal year 1982 under this account may be used under the provisions of the Act of April 27, 1935 (16 U.S.C. 590a-590f), for the acquisition of lands by donation, exchange, or purchase at a nominal cost not to exceed $100.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Food And Nutrition Service</heading>
<appropriations level="small">
<heading class="centered">child nutrition programs</heading>
<content>If the funds available for Nutrition Education and Training grants authorized under section 19 of the Child Nutrition Act of 1966<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1788">42 USC 1788</ref>.</p></sidenote>, as amended, require a ratable reduction in those grants, the minimum grant for each State shall be $50,000.</content>
<page identifier="/us/stat/96/819">96 STAT. 819</page>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="II">CHAPTER II</num><heading class="centered">DEPARTMENT OF COMMERCE</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of the Census</heading>
<appropriations level="small">
<heading class="centered">periodic censuses and programs</heading>
<subheading>(disapproval of deferral)</subheading>
<content>The Congress disapproves $100,000 of the proposed deferral D82–225 relating to the Department of Commerce, Bureau of the Census, “Periodic censuses and programs” as set forth in the message of February 5, 1982, which was transmitted to the Congress by the President. This disapproval shall be effective upon enactment into law of this bill and the amount of the proposed deferral disapproved herein shall be made available for obligation.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Economic Development Administration</heading>
<appropriations level="small">
<heading class="centered">economic development revolving fund</heading>
<content>During fiscal year 1982, and within the resources and authority available, gross obligations for the principal amount of direct loans shall not exceed $30,000,000. During fiscal year 1982, total commitments to guarantee loans shall not exceed $150,000,000 of contingent liability for loan principal. The unobligated balances in the Economic Development Revolving Fund shall be available for necessary expenses of protecting the Government’s liability in federally guaranteed loans made prior to October 1, 1981, under the authority of title II of the Trade Act of 1974, as amended, including defaults of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t19/s2251">19 USC 2251</ref>.</p></sidenote> loan guarantees and care and protection of collateral and such other costs as may be necessary to protect the Government’s investments.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">International Trade Administration</heading>
<appropriations level="small">
<heading class="centered">operations and administration</heading>
<content><p class="indent0 fontsize10">During fiscal year 1982, and within the resources and authority available, gross obligations for the principal amount of direct loans shall not exceed $12,484,000.</p>
<p class="indent0 fontsize10">During fiscal year 1982, total commitments to guarantee loans shall not exceed $28,250,000 of contingent liability for loan principal.</p></content>
</appropriations>
<appropriations level="small">
<heading class="centered">participation in united states expositions</heading>
<content>For necessary expenses for designing, fabricating, installing and dismantling exhibits, and operating a Federal Pavilion in the Louisiana World Exposition, $10,000,000, to remain available through September 30, 1985, including not to exceed $65,000 for official entertainment of officials of other countries when specifically authorized by the Commissioner General: <proviso><i>Provided,</i> That no additional Federal funds shall be made available for this purpose:</proviso> <proviso><i>Provided further,</i> That these funds shall be available only upon enactment into law of authorizing legislation.</proviso></content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/820">96 STAT. 820</page>
<appropriations level="intermediate">
<heading class="centered">Minority Business Development Agency</heading>
<appropriations level="small">
<heading class="centered">minority business development</heading>
<subheading>(deferral)</subheading>
<content>Of<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 22.</p></sidenote> the funds appropriated under this head in Public Law 97–161, $12,000,000 are deferred for obligation until October 1, 1982.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Oceanic and Atmospheric Administration</heading>
<appropriations level="small">
<heading class="centered">operations, research, and facilities</heading>
<content>For an additional amount for “Operations, research, and facilities”, $2,163,000, to remain available until expended: <proviso><i>Provided,</i> That of the funds appropriated under this head, $200,000 shall be for necessary expenses for research to develop life history information on the bowhead whale in high level and low level area surveys and not to exceed $50,000 shall be for implementation of the 1982 Cooperative Agreement between the National Oceanic and Atmospheric Administration and the Alaska Eskimo Whaling Commission as amended in July 1982.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">coastal zone management</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Coastal zone management”, $3,000,000, to be derived by transfer from repayments of principal and interest on outstanding loans in the fund entitled “Coastal Energy Impact Fund”, to remain available until expended.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">foreign fishing observer fund</heading>
<content>For expenses necessary to carry out the provisions of the Fishery Conservation and Management Act of 1976, as amended (Public Law 96<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s971b">16 USC 971b</ref>, <ref href="/us/usc/t16/s971h">971h</ref>, <ref href="/us/usc/t16/s971i">971i</ref>, <ref href="/us/usc/t16/s1827">1827</ref>.</p></sidenote>–339), there are appropriated from the fees imposed under the foreign fishing observer program authorized by that Act, not to exceed $1,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Patent and Trademark Office</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content><p class="indent0 fontsize10">For an additional amount for “Salaries and expenses”, $2,500,000, to remain available until expended.</p>
<p class="indent0 fontsize10">All appropriations under this head for fiscal year 1982 and all fees collected shall remain available until expended.</p></content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/821">96 STAT. 821</page>
<appropriations level="major">
<heading class="centered">RELATED AGENCIES</heading>
<subheading>DEPARTMENT OF TRANSPORTATION</subheading>
<appropriations level="intermediate">
<heading class="centered">Maritime Administration</heading>
<appropriations level="small">
<heading class="centered">federal ship financing fund</heading>
<content>During 1982, total commitments to guarantee loans shall not exceed $675,000,000 of contingent liability for loan principal.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF THE TREASURY</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of Government Financial Operations</heading>
<appropriations level="small">
<heading class="centered">fishermen’s protective fund</heading>
<content>For payment to the Fishermen’s Protective Fund, in accordance with section 5 of Public Law 92–569 approved October 26, 1972<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1979">22 USC 1979</ref>.</p></sidenote>, $2,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Securities and Exchange Commission</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $400,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Small Business Administration</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>Of the amount appropriated for “Salaries and expenses” for fiscal year 1982, $11,200,000 shall be available only for grants for Small Business Development Centers as authorized by section 20(a) of the Small Business Act, as amended.</content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t15/s631">15 USC 631 note</ref>.</p></sidenote>
</appropriations>
<appropriations level="small">
<heading class="centered">business loan and investment fund</heading>
<content>During fiscal year 1982, within resources and authority available, total commitments to guarantee loans shall not exceed $3,000,000,000 of contingent liability for loan principal.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">(disapproval of deferral)</heading>
<content>The Congress disapproves $2,500,000 of the proposed deferral D82–238A relating to the Small Business Administration, “Business Loan and Investment Fund” as set forth in the message of May 18, 1982, which was transmitted to the Congress by the President. This disapproval shall be effective upon enactment into law of this bill and the amount of the proposed deferral disapproved herein shall be made available for obligation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">surety bond guarantees revolving fund</heading>
<subheading>(disapproval of deferral)</subheading>
<content>The Congress disapproves the proposed deferral D82–234 relating to the Small Business Administration, “Surety Bond Guarantees<page identifier="/us/stat/96/822">96 STAT. 822</page> Revolving Fund” as set forth in the message of February 5, 1982, which was transmitted to the Congress by the President. This disapproval shall be effective upon enactment into law of this bill and the amount of the proposed deferral disapproved herein shall be made available for obligation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">pollution control equipment contract guarantee revolving fund</heading>
<content>During fiscal year 1982, within resources and authority available, total commitments to guarantee loans shall not exceed $250,000,000 of contingent liability for loan principal.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF JUSTICE</heading>
<appropriations level="intermediate">
<heading class="centered">Legal Activities</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses, general legal activities</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Salaries and expenses, general legal activities”, $383,000; and in addition, $1,800,000 which shall be derived by transfer from “Salaries and expenses, Antitrust Division”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">salaries and expenses, foreign claims settlement commission</heading>
<content>Amounts appropriated under this head for fiscal year 1982 may be used to pay allowances and benefits similar to those allowed under the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s3901">22 USC 3901 note</ref>.</p></sidenote> Foreign Service Act of 1980, as determined by the Commission.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">salaries and expenses, united states attorneys and marshals</heading>
<content>For an additional amount for “Salaries and expenses, United States attorneys and marshals”, $9,015,000, of which $500,000 shall be available only for bankruptcy trustees.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">support of united states prisoners</heading>
<content>For an additional amount for “Support of United States prisoners”, $7,423,000, of which $1,600,000 is appropriated to fund fiscal year 1981 obligations in excess of amounts available: <proviso><i>Provided,</i> That not to exceed $3,000,000 of the current year appropriation shall be availab]e for the purpose of renovating and equipping State and local jails that confine Federal prisoners.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">fees and expenses of witnesses</heading>
<content>For an additional amount for “Fees and expenses of witnesses”, $4,750,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">salaries and expenses, community relations service</heading>
<content>Of the funds provided under the above heading for fiscal year 1982, not to exceed $80,290 shall be available to satisfy a settlement pursuant to the Back Pay Act (5 U.S.C. 6596 and 29 cFR 1613.217(a), 271 (a), (b), and (c)) for back wages from prior fiscal years.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/823">96 STAT. 823</page>
<appropriations level="intermediate">
<heading class="centered">Federal Bureau of Investigation</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $4,400,000: <proviso><i>Provided,</i> That amounts appropriated under this head for fiscal year 1982 may be used to purchase one thousand five hundred police-type passenger motor vehicles for replacement only:</proviso> <proviso><i>Provided further,</i> That not to exceed $5,000,000 for automated data processing and telecommunications and $600,000 for undercover operations shall be available until September 30, 1983:</proviso> <proviso><i>Provided further,</i> That notwithstanding the provisions of title 31 U.</proviso>S.C. 483(a) and 484, the Director of the Fed ral Bureau of Investigation may establish and collect fees to process fingerprint identification records for noncriminal employment and licensing purposes, and credit such fees to this appropriation to be used for salaries and other expenses incurred in providing these services: <proviso><i>Provided further,</i> That the funds available for carrying out these services shall be available only to the extent provided in advance in appropriation Acts.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Immigration and Naturalization Service</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>From amounts appropriated under this head for fiscal year 1982, $400,000 for research and $1,821,000 for construction shall remain available until expended: <proviso><i>Provided,</i> That funds appropriated under this head for fiscal year 1982 may be used to purchase not to exceed five hundred ten police-type passenger motor vehicles of which four hundred thirty shall befor replacement only.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Drug Enforcement Administration</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $4,860,000: <proviso><i>Provided,</i> That of amounts appropriated under this head for fiscal year 1982, $1,200,000 for research shall remain available until expended and $1,700,000 for the purchase of evidence and payments for information shall remain available until September 30, 1983:</proviso> <proviso><i>Provided further,</i> That funds appropriated under this head for fiscal year 1982 may be used to purchase not to exceed two hundred seventy-seven police-type passenger motor vehicles for replacement only.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Prison System</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $130,000: <proviso><i>Provided,</i> That the amounts appropriated under this head for fiscal year 1982 may be used to purchase thirty-one law enforcement and passenger motor vehicles, of which twenty-seven are for replacement only.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">buildings and facilities</heading>
<content>For an additional amount for “Buildings and facilities”, $41,750,000, of which $1,000,000 shall be derived by transfer from<page identifier="/us/stat/96/824">96 STAT. 824</page> “Salaries and expenses, Antitrust Division”, to remain available until expended: <proviso><i>Provided,</i> That sites for location of an alien processing facility not be excluded from consideration by the Department of Justice solely because such sites are not presently federally owned:</proviso> <proviso><i>And provided further,</i> That the building to house aliens be constructed in a separate building from an existing Bureau of Prisons building housing Federal prisoners.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Prison Industries, Incorporated</heading>
<appropriations level="small">
<heading class="centered">limitation on administrative and vocational training expenses, federal prison industries, incorporated</heading>
<content>Not to exceed $2,417,000 of the funds of the Corporation shall be available for its administrative expenses and not to exceed $2,983,000 shall be available for the vocational training of prisoners.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Justice Assistance, Research and Statistics</heading>
<appropriations level="small">
<heading class="centered">research and statistics</heading>
<subheading>(transfer of funds)</subheading>
<content>For<sidenote><p class="indent0 firstIndent0 fontsize8">Study, submittal to Congress.</p></sidenote> an additional amount for “Research and statistics”, $450,000, to be derived by transfer from “Law enforcement assistance” for a study of the victims of crime in the District of Columbia to be submitted to the Congress not later than September 30, 1983.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">General Provisions—Department of Justice</heading>
<content>Notwithstanding<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t8/s1522">8 USC 1522 note</ref>.</p></sidenote> section 501(e)(2)(B) of Public Law 96–422, funds made available to the Department of Justice for fiscal year 1982 may be expended for assistance to Cuban-Haitian entrants as authorized under section 501(c) of said Act.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF STATE</heading>
<appropriations level="intermediate">
<heading class="centered">Administration of Foreign Affairs</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>Notwithstanding section 15(a) of the State Department Basic Authorities<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2680">22 USC 2680</ref>.</p></sidenote> Act of 1956, for an additional amount for “Salaries and expenses”, $37,978,000, of which $31,228,000 shall remain available until September 30, 1934.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">acquisition, operation, and maintenance of buildings abroad</heading>
<content>Notwithstanding section 15(a) of the State Department Basic Authorities Act of 1956, for an additional amount for “Acquisition, operation, and maintenance of buildings abroad”, $17,655,000, to remain available until September 30, 1934.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">payment to the american institute in taiwan</heading>
<content>Notwithstanding section 15(a) of the State Department Basic Authorities Act of 1966, for an additional amount for “Payment to the American Institute in Taiwan”, $244,000.</content>
</appropriations>
<page identifier="/us/stat/96/825">96 STAT. 825</page>
<appropriations level="small">
<heading class="centered">payment to the foreign service retirement and disability fund</heading>
<content>Notwithstanding section 15(a) of the State Department Basic Authorities Act of 1956, for an additional amount for “Payment to<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2680">22 USC 2680</ref>.</p></sidenote> the Foreign Service Retirement and Disability Fund”, $4,615,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">International Commissions</heading>
<appropriations level="small">
<heading class="centered">american sections, international commissions</heading>
<content>Of the amount appropriated under this head for fiscal year 1982, notwithstanding section 15(a) of the State Department Basic Authorities Act of 1956, not to exceed $95,000 for the International Joint Commission shall remain available until September 30, 1983.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">RELATED AGENCIES</heading>
<appropriations level="intermediate">
<heading class="centered">Board for International Broadcasting</heading>
<appropriations level="small">
<heading class="centered">grants and expenses</heading>
<subheading>(disapproval of deferral)</subheading>
<content>The Congress disapproves the proposed deferral D82–248 relatin to the Board for International Broadcasting, “Grants and expenses”, as set forth in the message of June 2, 1982, which was transmitted to the Congress by the President. This disapproval shall be effective upon enactment into law of this bill and the amount of the proposed deferral disapproved herein shall be made available for obligation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">(rescission)</heading>
<content>Of the funds appropriated for the Board for International Broadcasting, “Grants and expenses” in Public Law 97–161, $2,000,000 are<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 22.</p></sidenote> rescinded.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Commission on Wartime Relocation and Internment of Civilians</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>Funds appropriated under this head in Public Law 96–536 shall<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/3166">94 Stat. 3166</ref>.</p></sidenote> remain available until December 31, 1982.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">THE JUDICIARY</heading>
<appropriations level="intermediate">
<heading class="centered">Courts of Appeals, District Courts, and Other Judicial Services</heading>
<appropriations level="small">
<heading class="centered">defender services</heading>
<content>For an additional amount for “Defender services”, $1,500,000, to remain available until expended.</content>
<page identifier="/us/stat/96/826">96 STAT. 826</page>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="III">CHAPTER III</num><heading class="centered">DEPARTMENT OF DEFENSE—MILITARY</heading>
<appropriations level="intermediate">
<heading class="centered">Military Personnel</heading>
<appropriations level="small">
<heading class="centered">military personnel, army</heading>
<content>For an additional amount for “Military personnel, Army”, $53,700,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">military personnel, navy</heading>
<content>For an additional amount for “Military personnel, Navy”, $57,474,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">military personnel, marine corps</heading>
<content>For an additional amount for “Military personnel, Marine Corps”, $37,145,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">military personnel, air force</heading>
<content>For an additional amount for “Military personnel, Air Force”, $4,500,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">reserve personnel, army</heading>
<content>For an additional amount for “Reserve personnel, Army”, $9,000,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">reserve personnel, navy</heading>
<subheading>(transfer of funds)</subheading>
<content>Funds made available for fiscal year 1982 for “Reserve personnel, Navy” may be transferred to the appropriation “Reserve personnel, Navy” for fiscal year 1979, in an additional amount of $300,000, for a total not to exceed $400,000 to liquidate obligations incurred and chargeable to that account.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">reserve personnel, marine corps</heading>
<content>For an additional amount for “Reserve personnel, Marine Corps”, $2,000,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">reserve personnel, air force</heading>
<content>For an additional amount for “Reserve personnel, Air Force”, $3,650,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">national guard personnel, army</heading>
<content>For an additional amount for “National Guard personnel, Army”, $9,600,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">national guard personnel, air force</heading>
<content>For an additional amount for “National Guard personnel, Air Force”, $2,000,000.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/827">96 STAT. 827</page>
<appropriations level="intermediate">
<heading class="centered">Retired Military Personnel</heading>
<appropriations level="small">
<heading class="centered">retired pay, defense</heading>
<content>For an additional amount for “Retired pay, Defense”, $47,685,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Operation and Maintenance</heading>
<appropriations level="small">
<heading class="centered">operation and maintenance, army</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Operation and maintenance, Army”; $4,800,000; and in addition, $23,500,000 of which $5,700,000 shall be derived by transfer from “Missile procurement, Army 1982/1934”, $6,300,000 shall be derived by transfer from “Procurement of weapons and tracked combat vehicles, Army, 1982/1934”, $1,500,000 shall be derived by transfer from “Procurement of ammunition, Army, 1982/1934”, and $10,000,000 shall be derived by transfer from “Other procurement, Army, 1982/1934”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, navy</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Operation and maintenance, Navy”, $117,400,000 of which $19,600,000 shall be derived by transfer from “Research., development, test, and evaluation, Navy, 1982/1983”, $71,100,000 shall be derived by transfer from “Aircraft procurement, Navy, 1982/1934”, $7,500,000 shall be derived by transfer from “Weapons procurement, Navy, 1982/1934”, and $19,200,000 shall be derived by transfer from “Other procurement, Navy, 1982/1934”; and in addition, $48,641,000 for liquidation of contract authority in “Operation and maintenance; Navy” for fiscal year 1980.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, marine corps</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Operation and maintenance, Marine Corps”, $4,800,000; and in addition, $2,000,000 which shall be derived by transfer from “Procurement, Marine Corps, 1982/1934”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, air force</heading>
<content>For an additional amount for “Operation and maintenance, Air Force”, $23,000,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, defense agencies</heading>
<content>For an additional amount for “Operation and maintenance, Defense Agencies”, $25,800,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, army reserve</heading>
<content>For an additional amount for “Operation and maintenance, Army Reserve”, $800,000.</content>
</appropriations>
<page identifier="/us/stat/96/828">96 STAT. 828</page>
<appropriations level="small">
<heading class="centered">operation and maintenance, navy reserve</heading>
<content>For an additional amount for “Operation and maintenance, Navy Reserve”, $200,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, air force reserve</heading>
<content>For an additional amount for “Operation and maintenance, Air Force Reserve”, $600,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, army national guard</heading>
<content>For an additional amount for “Operation and maintenance, Army National Guard”, $1,500,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">operation and maintenance, air national guard</heading>
<content>For an additional amount for “Operation and maintenance, Air National Guard”, $1,400,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Procurement</heading>
<appropriations level="small">
<heading class="centered">aircraft procurement, air force</heading>
<content>For an additional amount for “Aircraft procurement, Air Force”, $120,000,000, to remain available until September 30, 1934, only for the purchase of two new KC-10 aircraft or for fully funding the purchase and modification of an appropriate number of used DC-10 aircraft to the KC-10 configuration.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">other procurement, air force</heading>
<content>For an additional amount for “Other procurement, Air Force”, $19,700,000, to remain available until September 30, 1934.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">procurement, defense agencies</heading>
<content>For an additional amount for “Procurement, defense agencies”, $6,500,000, to remain available until September 30, 1934.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Provisions</heading>
<content><p class="indent0 fontsize10">The limitation contained in section 728 of the Department of Defense<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1583">95 Stat. 1583</ref>.</p></sidenote> Appropriation Act, 1982, is increased to $8,000,000.</p>
<p class="indent0 fontsize10">The limitation contained in section 747 of the Department of Defense<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1586">95 Stat. 1586</ref>.</p></sidenote> Appropriation Act, 1982, is increased to $31,000,000.</p>
<p class="indent0 fontsize10">Appropriations or funds available to the Department of Defense may be transferred to fiscal year 1982 Department of Defense appropriations for Research, development, test, and evaluation to the extent necessary to meet increased pay costs authorized by or pursuant to law.</p>
<p class="indent0 fontsize10">All obligations incurred in anticipation of the appropriations and authority provided in this Act by the Department of Defense for pay and allowances for military personnel are hereby ratified and confirmed if otherwise in accordance with the provisions of this Act.</p>
<p class="indent0 fontsize10">None of the funds available to the Department of Defense during the current fiscal year shall be used by the Secretary of a military department to purchase coal or coke from foreign nations for use at<page identifier="/us/stat/96/829">96 STAT. 829</page> United States defense facilities in Europe when coal from the United States is available.</p>
<p class="indent0 fontsize10">The transfer authority limitation contained in section 733 of Public Law 97–114 is increased to $800,000,000.</p><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1584">95 Stat. 1584</ref>.</p></sidenote></content>
</appropriations>
</chapter>
<chapter>
<num value="IV">CHAPTER IV</num><heading class="centered">DISTRICT OF COLUMBIA</heading>
<appropriations level="intermediate">
<heading class="centered">District of Columbia Funds</heading>
<appropriations level="small">
<heading class="centered">governmental direction and support</heading>
<content>For an additional amount for “Governmental direction and support”, $2,982,400, of which $40,000 for the Council of the District of Columbia shall beavailable only upon enactment of D.C. Bill 4–35 or equivalent legislation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">economic development and regulation</heading>
<content>For an additional amount for “Economic development and regulation”, $4,603,800.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">public safety and justice</heading>
<subheading>(including rescission and transfer of funds)</subheading>
<content>For an additional amount for “Public safety and justice”, $3,401,500, of which $800,000 shall be derived by transfer from the appropriation “Transportation services and assistance” upon approval by resolution of the District of Columbia Council: <proviso><i>Provided,</i> That the limitation on funds available to the Chief of Police in fiscal year 1982 for the prevention and detection of crime under this heading in Public Law 97–91 is increased to $300,000:</proviso><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1175">95 Stat. 1175</ref>.</p></sidenote> <proviso><i>Provided further,</i> That of the funds appropriated under this heading for the Police and Fire Retirement System for fiscal year 1982 in Public Law 97–91, $14,700,000 are rescinded.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">public education system</heading>
<content>For an additional amount for “Public education system”, $7,768,900, to be allocated as follows: $7,574,900 for the District of Columbia Public Schools, and $194,000 for the Public Library.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">human support services</heading>
<subheading>(including rescission and transfer of funds)</subheading>
<content>For an additional amount for “Human support services”, $40,044,400 of which $1,900,000 shall be derived by transfer from the appropriation “Transportation services and assistance” upon approval by resolution of the District of Columbia Council: <proviso><i>Provided,</i> That of the amount appropriated under this heading from the revenue sharing trust fund for fiscal year 1982 in Public Law 97–91,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1176">95 Stat. 1176</ref>.</p></sidenote> $227,400 are rescinded.</proviso></content>
</appropriations>
<page identifier="/us/stat/96/830">96 STAT. 830</page>
<appropriations level="small">
<heading class="centered">environmental services and supply</heading>
<content>For an additional amount for “Environmental services and supply”, $368,900.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">personal services</heading>
<content>For an additional amount for “Personal services”, $7,401,500, of which $2,590,300, in addition to $2,774,500 appropriated under this heading<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1177">95 Stat. 1177</ref>.</p></sidenote> in Public Law 97–91, shall be solely for the Metropolitan Police Department.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">capital outlay</heading>
<content>For an additional amount for “Capital outlay”, to remain available until expended, $10,555,000: <proviso><i>Provided,</i> That $521,200 shall be available for project management and $477,800 for design by the Director of the Department of General Services or by contract for architectural engineering services, as may be determined by the Mayor.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">washington convention center enterprise fund</heading>
<content>For an additional amount for “Washington Convention Center Enterprise Fund”, $774,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">division of expenses</heading>
<content>The sums appropriated herein for the District of Columbia shall be paid out of the general fund of the District of Columbia, except as otherwise specifically provided.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">administrative provisions</heading>
<content>Title 11 of the District of Columbia Code is amended by adding the following new section:
<quotedContent>
<section>
<num value="11-1732">“§ 11–1732.</num> <heading class="bold">Hearing commissioners</heading>
<subsection class="indent0 fontsize10">
<num value="a">“(a)</num> <content>The chief judge of the superior court may appoint and may remove hearing commissioners who shall serve in the superior court and shall, in addition to the performance of the duties enumerated in subsection (c) of this section, perform such other duties as are not inconsistent with the Constitution and laws of the United States and of the District of Columbia, or as may be assigned by rule of the superior court.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">“(b)</num> <content>No individual may be appointed or serve as a hearing commissioner under this section unless he or she has been a member of the bar of the District of Columbia for at least three years.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">“(c)</num> <chapeau>A hearing commissioner, when specifically designated by the chief judge of the superior court, may perform the following functions:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content>administer oaths and affirmations and take acknowledgments.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">“(2) </num>
<content>with the consent of the parties, determine conditions of release and pretrial detention pursuant to the provisions of title 23 of the District of Columbia Code (relating to criminal procedures).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">“(3) </num>
<content>with the consent of the parties, conduct preliminary examinations in all criminal cases to determine if there is<page identifier="/us/stat/96/831">96 STAT. 831</page> probable cause to believe that an offense has been committed and that the accused committed it.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">“(4) </num>
<content>with the consent of the parties involved make findings and recommendations in uncontested proceedings, and in contested hearings in the civil, criminal and family divisions of the superior court. A rehearing of the case, or a review of the hearing commissioner’s findings and recommendations, may be made by a judge of the appropriate division sua sponte. The findings and recommendations of the hearing commissioner shall when approved by a judge of the appropriate division constitute a final order of the superior court.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">“(5) </num>
<content>with the consent of the respondent make findings and recommendations in any nonjury traffic infraction matters in the superior court. A rehearing of the case, or a review of the hearing commissioner’s findings and recommendations, may be made by a judge of the superior court sua sponte. The findings and recommendations of the hearing commissioner when approved by a judge of the superior court shall constitute a final order of the superior court.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">“(d)</num> <content>The provisions contained in this section shall remain in effect<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p></sidenote> until September 30, 1983.”.</content>
</subsection>
</section>
</quotedContent>
</content>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="V">CHAPTER V</num>
<heading class="centered">DEPARTMENT OF THE INTERIOR</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of Reclamation</heading>
<appropriations level="small">
<heading class="centered">operation and maintenance</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Operation and maintenance”, $2,000,000, to remain available until expended, to be derived by transfer of unobligated balances in the construction program.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF ENERGY</heading>
<appropriations level="intermediate">
<heading class="centered">Operating Expenses</heading>
<appropriations level="small">
<heading class="centered">atomic energy defense activities</heading>
<content>For an additional amount for “Operating expenses, atomic energy defense activities”, $57,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Plant and Capital Equipment</heading>
<appropriations level="small">
<heading class="centered">energy supply, research and development</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Plant and capital equipment, energy supply, research and development”, $14,000,000, to remain available until expended, which shall be derived by transfer from “Geothermal Resources Development Fund”.</content>
</appropriations>
<page identifier="/us/stat/96/832">96 STAT. 832</page>
<appropriations level="small">
<heading class="centered">atomic energy defense activities</heading>
<content>For an additional amount for “Plant and capital equipment, atomic energy defense activities”, $7,300,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Provisions</heading>
<content><p class="indent0 fontsize10">Funds available to the Corps of Engineers under “Operation and maintenance, general” may be used to provide a lump-sum payment as compensation for seepage damages in the Sny Island Levee Drainage District, lllinois, currently estimated to be $2,420,000, attributable to operation of the project.</p>
<p class="indent0 fontsize10">Appropriations for the Yatesville Lake construction project shall be made available for obligation in the amount designated for that project and without regard to any other designation in the joint explanatory statement of the committee of conference (Report No. 97–345), pursuant to title I of the Energy and Water Development Appropriation<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1135">95 Stat. 1135</ref>.</p></sidenote> Act, 1982.</p>
<p class="indent0 fontsize10">Appropriations for the execution of work pursuant to section 202 of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/1339">94 Stat. 1339</ref>.</p></sidenote> the 1981 Energy and Water Development Appropriations Act shall be made available for obligation in the amount designated for that purpose with emphasis on the Pineville and Barbourville, Kentucky and Williamson, West Virginia project components and without regard to any other designation in the joint explanatory statement of the committee of conference (Report No. 97–345) pursuant to title I of the Energy and Water Development Appropriations Act, 1982. Flood control measures authorized by section 202 of the 1981 Energy and Water Development Appropriations Act involving high levees and floodwalls in urban areas should provide for a standard project flood level of protection where the consequences from overtopping caused by large floods would be catastrophic.</p>
<p class="indent0 fontsize10">Without<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5343">5 USC 5343 note</ref>.</p></sidenote> regard to any other provision of law limiting the amounts payable to prevailing wage rate employees, United States Army Corps of Engineers employees paid from Corps of Engineers Special Power Rate Schedules shall be paid, beginning the effective date of each annual wage survey in the region after the date of enactment of this Act, wages as determined by the Department of Defense Wage Fixing Authority to be consistent with wages of the Department of Energy and the Department of the Interior employees performing similar work in the corresponding area whose wage rates are established in accordance with section 9(b) of Public Law 92<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5343">5 USC 5343 notes</ref>.</p></sidenote>–392 or section 704 of Public Law 95–454.</p></content>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="VI">CHAPTER VI</num>
<heading class="centered">BILATERAL ECONOMIC ASSISTANCE</heading>
<appropriations level="intermediate">
<heading class="centered">Funds Appropriated to the Prestdent</heading>
<subheading>Agency for International Development</subheading>
<appropriations level="small">
<heading class="centered">payment to the foreign service retirement and disability fund</heading>
<content>For an additional amount for “Payment to the Foreign Service Retirement and Disability Fund”, $1,031,000.</content>
</appropriations>
<page identifier="/us/stat/96/833">96 STAT. 833</page>
<appropriations level="small">
<heading class="centered">overseas and special development activities</heading>
<subheading>(foreign currency program)</subheading>
<content>for an additional amount for necessary expenses as authorized by section 612 of the Foreign Assistance Act of 1961, as amended,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2362">22 USC 2362</ref>.</p></sidenote> $920,000 in foreign currencies which the Department of the Treasury declares to be excess to the normal requirements of the United States, to remain available until expended.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">lebanon emergency relief</heading>
<subheading>(transfer of funds)</subheading>
<content>For expenses necessary to carry out the provisions of section 495J of the Foreign Assistance Act of 1961, $50,000,000 which shall be<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 138.</p></sidenote> derived by transfer from the Department of State, “Migration and Refugee Assistance”, to remain available until expended: <proviso><i>Provided,</i> That of such amount not less than $10,000,000 shall be available only for the American University of Beirut.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Economic Support Fund</heading>
<appropriations level="small">
<heading class="centered">caribbean basin initiative</heading>
<content><p class="indent0 fontsize10">For an additional amount for necessary expenses to carry out chapter 4 of part II of the Foreign Assistance Act of 1961,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2346">22 USC 2346</ref>.</p></sidenote> $350,000,000, to remain available until March 31, 1983, notwithstanding section 10 of Public Law 91–672: <proviso><i>Provided,</i> That the funds<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2412">22 USC 2412</ref>.</p></sidenote> in this paragraph shall be available only to the extent and in the manner provided as follows:</proviso> not less than $20,000,000 for the Eastern Caribbean; not less than $41,000,000 for the Dominican Republic; not less than $10,000,000 for Haiti; not less than $50,000,000 for Jamaica; not less than $10,000,000 for Belize; not less than $70,000,000 for Costa Rica; not more than $10,000,000 for Guatemala: not less than $35,000,000 for Honduras; not more than $75,000,000 for El Salvador; not less than $2,000,000 for the American Institute for Free Labor Development; not less than $2,000,000 for the Inter-American Foundation; and $25,000,000 unallocated: <proviso><i>Provided further,</i> That none of the funds appropriated for this purpose may be obligated until September 15, 1982, or until the enactment of authorizing legislation, whichever comes first:</proviso> <proviso><i>Provided further,</i> That none of the funds appropriated under this heading and made available only for a country referred to in the first proviso may be available for such country while such country is not taking adequate steps to cooperate with the United States, as certified monthly by the President to the Congress, to prevent narcotic drugs and other controlled substances (as listed in the schedules in section 202 of the Comprehensive Drug Abuse Prevention and Control Act of 1970 (21 U.</proviso>S.C. 812)) which are produced, processed, or transported in such country from entering the United States unlawfully. Notwithstanding any other provision of this Act, none of the funds appropriated in this paragraph may be obligated or expended in any manner inconsistent with the policy hereby reaffirmed, which is stated in S.J. Res. 230 (76 Stat. 697), to wit:</p>
<quotedContent>
<preamble>
<recital class="indent1 firstIndent-1 fontsize10">“Whereas President James Monroe, announcing the Monroe Doctrine in 1823, declared that the United States would consider any<page identifier="/us/stat/96/834">96 STAT. 834</page> attempt on the part of European powers ‘To extend their system to any portion of this Hemisphere as dangerous to our peace and safety’; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">“Whereas in the Rio Treaty of 1947 the parties agreed that ‘an armed attack by any State against an American State shall be considered as an attack against all the American States, and, consequently, each one of the said contracting parties undertakes to assist in meeting the attack in the exercise of the inherent right of individual or collective self-defense recognized by article 51 of the Charter of the United Nations’; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">“Whereas the Foreign Ministers of the Organization of American States at Punta del Este in January 1962 declared: ‘The present Government of Cuba has identified itself with the principles of Marxist-Leninist ideology, has established a political, economic, and social system based on that doctrine, and accepts military assistance from extracontinental Communist powers, including even the threat of military intervention in America on the part of the Soviet Union’; and</recital>
<recital class="indent1 firstIndent-1 fontsize10">“Whereas the international Communist movement has increasingly extended into Cuba, its political, economic, and military sphere of influence: Now, therefore, be it</recital>
<resolvingClause class="indent0 firstIndent1 fontsize10"><i>“Resolved by the Senate and House of Representatiues of the United States of America in Congress assembled,</i></resolvingClause>
</preamble>
<section class="firstIndent1 fontsize10">
<chapeau>That the United States is determined—</chapeau>
<subsection class="indent0 fontsize10">
<num value="a">“(a)</num> <content>to prevent by whatever means may be necessary, including the use of arms, the Marxist-Leninist regime in Cuba from extending by force or the threat of force its aggressive or subversive activities to any part of this hemisphere;</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">“(b)</num> <content>to prevent in Cuba the creation or use of an externally supported military capability endangering the security of the United States; and</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">“(c)</num> <content>to work with the Organization of American States and with freedom-loving Cubans to support the aspirations of the Cuban people for self-determination.”.</content>
</subsection>
</section>
</quotedContent>
<p class="indent0 fontsize10">Nothing in this Act shall be deemed to change or otherwise affect the standards and procedures provided in the National Security Act of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s401">50 USC 401 note</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2151">22 USC 2151 note</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t50/s1541">50 USC 1541 note</ref>.</p></sidenote> 1947, as amended; the Foreign Assistance Act of 1961, as amended; and the War Powers Resolution of 1973. This Act does not constitute the statutory authorization for introduction of United States Armed Forces contemplated by the War Powers Resolution.</p>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Military Assistance Program</heading>
<content>For an additional amount for necessary expenses to carry out the provisions<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2311">22 USC 2311</ref>.</p></sidenote> of section 503 of the Foreign Assistance Act of 1961, $2,000,000, to remain available for obligation until September 30, 1983: <proviso><i>Provided,</i> That such amount and $25,000,000 of funds reprogrammed during the fiscal year 1982 to carry out such section shall be available only to the extent and in the manner provided as follows:</proviso> $10,000,000 shall be available only for Honduras; $5,000,000 shall be available only for Somalia; $2,000,000 shall be available only for Costa Rica; and, $10,000,000 shall be available only for Portugal.</content>
</appropriations>
<page identifier="/us/stat/96/835">96 STAT. 835</page>
<appropriations level="intermediate">
<heading class="centered">International Military Education and Training</heading>
<content>For an additional amount for necessary expenses to carry out the provisions of section 641 of the Foreign Assistance Act of 1961,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2347">22 USC 2347</ref>.</p></sidenote> $3,512,000.</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Foreign Military Credit Sales</heading>
<content>
<p class="indent0 fontsize10">For an additional amount for necessary expenses to enable the President to carry out the provisions of sections 23 and 24 of the Arms Export Control Act, $50,000,000, which sum shall be available<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2763">22 USC 2763</ref>, <ref href="/us/usc/t22/s2764">2764</ref>.</p></sidenote> only for Sudan.</p>
<p class="indent0 fontsize10">In addition to the total amount of gross obligations for the principal amount of direct loans, exclusive of loan guarantee defaults, which may be made during the fiscal year 1982 pursuant to the heading “Foreign Military Credit Sales” of Public Law 97–121, there<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1653">95 Stat. 1653</ref>.</p></sidenote> may be made $50,000,000 of such gross obligations during such fiscal year.</p></content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Special Defense Acquisition Fund</heading>
<appropriations level="small">
<heading class="centered">(limitation on obligations)</heading>
<content>There are authorized to be made available for the Special Defense Acquisition Fund for the fiscal year 1982, $125,000,000.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF STATE</heading>
<appropriations level="intermediate">
<heading class="centered">Migration and Refugee Assistance</heading>
<content>The funds appropriated by the Foreign Assistance and Related Programs Appropriations Act, 1982, for resettlement services and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1647">95 Stat. 1647</ref>.</p></sidenote> facilities for refugees and displaced persons in Africa shall remain available until expended.</content>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="VII">CHAPTER VII</num>
<heading class="centered">DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT</heading>
<appropriations level="intermediate">
<heading class="centered">Housing Programs</heading>
<appropriations level="small">
<heading class="centered">annual contributions for assisted housing</heading>
<content>The Urgent Supplemental Appropriations Act, 1982 (Public Law 97–216) is amended by striking the seventh and eighth provisos<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 183.</p></sidenote> under this heading and inserting in lieu thereof the following: <proviso><i>Provided further,</i> That to the extent the amount of budget authority (including budget authority internally transferred by State Housing Finance Development agencies pursuant to 24 C.</proviso>F.R. Section 883.207) which is recaptured or deobligated during fiscal year 1982 exceeds $3,250,000,000, the amount of recaptured or deobligated contract authority and budget authority which exceeds such $3,250,000,000, if any, shall be deferred until October 1, 1982, except that budget authority internally transferred pursuant to 24 C.F.R. Section 883.207 shall not be deferred: <i>Provided further,</i> That the first $89,321,727 of budget authority deferred in accordance with the immediately preceding proviso, or such lesser amount as is available on October 1, 1982, shall be made available for the modernization of 5,073 vacant uninhabitable public housing units, pursuant to section<page identifier="/us/stat/96/836">96 STAT. 836</page> 14<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s1437l">42 USC 1437<i>l</i></ref>.</p></sidenote> of the United States Housing Act of 1987, as amended, other than section 14(f) of such Act.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">INDEPENDENT AGENCIES</heading>
<appropriations level="intermediate">
<heading class="centered">Selective Service System</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $150,000: <proviso><i>Provided,</i> That the Director of the Selective Service System shall establish at the time of mobilization a Civilian Review Board(s) to review appeals made by alternative service workers to their job assignments or reassignments.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Veterans Administration</heading>
<appropriations level="small">
<heading class="centered">medical and prosthetic research</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Medical and prosthetic research”, $4,198,000, to remain available until September 30, 1983, and which shall be derived by transfer from “Medical care”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">medical administration and miscellaneous operating expenses</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Medical administration and miscellaneous operating expenses”, $8,000,000, to remain available until September 30, 1983, and which shall be derived by transfer from “Medical care”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">grants to the republic of the philippines</heading>
<subheading>(transfer of funds)</subheading>
<content>For payment to the Republic of the Philippines of grants, as authorized by law (38 U.S.C. 632), for assisting in the replacement and upgrading of equipment and in rehabilitating the physical plant and facilities of the Veterans Memorial Medical Center, $500,000, to remain available until September 30, 1983, and which shall be derived by transfer from “Medical care”.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Provisions</heading>
<content><p class="indent0 fontsize10">The limitation in section 501(40) of title V of the Department of Housing and Urban Development-Independent Agencies Appropriation<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1438">95 Stat. 1438</ref>.</p></sidenote> Act, 1982, on the Department of Housing and Urban Development’s data processing services is increased from $34,000,000 to $35,500,000.</p>
<p class="indent0 fontsize10">Gross loan commitments for 1982 to be made under section 202 of the Housing Act of 1959, as amended (12 U.S.C. 1701q) shall not be subject to the rules of the Department of Housing and Urban Development published on May 11, 1982.</p></content>
</appropriations>
</appropriations>
</chapter>
<page identifier="/us/stat/96/837">96 STAT. 837</page>
<chapter>
<num value="VIII">CHAPTER VIII</num>
<heading class="centered">DEPARTMENT OF THE INTERIOR</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of Land Management</heading>
<appropriations level="small">
<heading class="centered">management of lands and resources</heading>
<content>For an additional amount for “Management of lands and resources”, $55,000,000: <proviso><i>Provided,</i> That notwithstanding any other provisions of law, the Secretary of the lnterior and Secretary of Agriculture are authorired to enter into contracts with State and local governmental entities, including local fire districts, for procurement of services in the presuppression, detection, and suppression of fires on any units within their jurisdiction.</proviso> In addition, any contracts or agreements with the jurisdictions for fire management services listed above which are previously executed shall remain valid.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">land acquisition</heading>
<content>For an additional amount for “Land acquisition”, $700,000: <proviso><i>Provided,</i> That notwithstanding the date cited in section 119(d) of Public Law 96–199, this amount together with $1,920,000 appropriated<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1783">43 USC 1783</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1391">95 Stat. 1391</ref>.</p></sidenote> under this head in Public Law 97–100 shall be available for acquisition of lands in the Yaquina Head Outstanding Natural Area, Oregon, to remain available until expended.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Fish and Wildlife Service</heading>
<appropriations level="small">
<heading class="centered">resource management</heading>
<content>For an additional amount for “Resource management”, $1,800,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">construction and anadromous fish</heading>
<content>For an additional amount for “Construction and anadromous fish”, $4,000,000, of which not less than $2,500,000 shall be available for construction and equipping, at Merritt Island NWR, Florida, the Scott J. Manness administrative/visitor facility and the Beau W. Sauselein maintenance center.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Park Service</heading>
<appropriations level="small">
<heading class="centered">operation of the national park system</heading>
<content>For an additional amount for “Operation of the national park system”, $2,200,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">construction</heading>
<content>For an additional amount for “Construction”, $10,680,000, to remain available until expended: <proviso><i>Provided,</i> That $2,000,000 for reconstruction of the Filene Center at the Wolf Trap Farm Park for the Performing Arts shall become available for obligation only upon enactment of authorizing legislation:</proviso> <i>Provided further,</i> That notwithstanding any other provisions of law, the Park Service, using the United States Army Corps of Engineers, shall begin providing hydraulic fill to the Sandy Hook area of the Gateway National<page identifier="/us/stat/96/838">96 STAT. 838</page> Recreation Area within 60 days after enactment of this legislation: <proviso><i>Provided further,</i> That the Park Service shall obligate by November 1, 1982, out of funds available, no more than $160,000 for the rehabilitation of the mounted police training barn at Rock Creek Park Horse Center for use by the National Center for Therapeutic Riding, as directed by the managers of the Committee of Conference on the bill making appropriationsfor the Department of the Interior and Related Agencies for the fiscal year ending September 30, 1981 (Public<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/2957">94 Stat. 2957</ref>.</p></sidenote> Law 96–514).</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">land and water conservation fund</heading>
<subheading>(rescission)</subheading>
<content>The contract authority provided for fiscal year 1982 by 16 U.S.C. 4601<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s460l-10a">16 USC 460<i>l</i>-10a</ref>.</p></sidenote>-l0a is rescinded.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">land acquisition and state assistance</heading>
<content>For an additional amount for “Land acquisition and State assistance”, $30,000 000, to remain available until expended, of which $13,500,000 is for Big Cypress National Preserve, Florida; $4,500,000 is for Big Thicket National Preserve, Texas; $5,500,000 is for Cape Cod National Seashore, Massachusetts; $1,000,000 is for the Cumberland Island National Seashore, Georgia; and $5,600,000 for the Lassen Volcanic National Park, California.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Geological Survey</heading>
<appropriations level="small">
<heading class="centered">surveys, investigations, and research</heading>
<content>For an additional amount for “Surveys, investigations, and research”, $6,200,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of Mines</heading>
<appropriations level="small">
<heading class="centered">mines and minerals</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Mines and minerals”, $6,064,000, to remain available until expended, of which $991,000 shall be derived by transfer from “Drainage of anthracite mines” to carry out the purposes<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/3211">94 Stat. 3211</ref>.</p></sidenote> of section 2(b) of Public Law 96–543.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Surface Mining Reclamation and Enforcement</heading>
<appropriations level="small">
<heading class="centered">abandoned mine reclamation fund</heading>
<content>For an additional amount for “Abandoned Mine Reclamation Fund”, $13,251,000 for the purposes of section 406 of Public Law 95<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t30/s1236">30 USC 1236</ref>.</p></sidenote>–87.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of Indian Affairs</heading>
<appropriations level="small">
<heading class="centered">operation of indian programs</heading>
<content>For an additional amount for “Operation of Indian programs”, $18,100,000: <i>Provided,</i> That $11,100,000 of such amount shall be<page identifier="/us/stat/96/839">96 STAT. 839</page> immediately available for transfer to the State of Alaska to assist in the basic operation and maintenance during the period ending September 30, 1934, of formerly Bureau-owned schools which have been transferred to the State, such sum to be in addition to assistance otherwise available under the Act of April 16, 1934 (48 Stat. 596), as amended (25 U.S.C. 452 et seq.) or any other Act to such schools on the same basis as other public schools: <proviso><i>Provided further,</i> That the Act of December 23, 1981 (95 Stat. 1391, 1400) is amended<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1399">95 Stat. 1399</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t25/s155b">25 USC 155b</ref>.</p></sidenote> under the heading “<inline class="smallCaps">Indian affairs</inline>” in the paragraph headed “<inline class="smallCaps">Tribal trust funds</inline>” by deleting the last sentence of said paragraph and inserting the following in lieu thereof:</proviso>
<quotedContent>
<p class="indent0 fontsize10">“No funds shall be deposited in such ‘Indian money, proceeds of labor’ (IMPL) accounts after September 30, 1982. The unobligated balance in IMPL accounts as of the close of business on September 30, 1982, including the income resulting from the investment of funds from such accounts prior to such date, shall be transferred to and held in escrow accounts at the locations of the IMPL accounts from which they are transferred. Funds in such escrow accounts may be invested as provided in section 1 of the Act of June 24, 1938 (52 Stat. 1037; 25 U.S.C. 162a) and the investment income added to such accounts. The Secretary shall determine no later than September 30, 1985 (after consultation with appropriate tribes and individual Indians) the extent to which the funds held in such escrow accounts represent income from the investment of special deposits relating to specific tribes or individual Indians. Upon such a determination<sidenote><p class="indent0 firstIndent0 fontsize8">Funds, transfer.</p></sidenote> by the Secretary and express acceptance of the determination by the beneficiary, the Secretary shall transfer such funds to trust accounts for such tribes or individual Indians. Not more than ten percent of the funds transferred to trust accounts for any tribe or individual Indian under this provision may be utilized to pay for legal or other representation relating to claims for such funds. Not to exceed two percent of the funds transferred from the IMPL accounts shall be available to reimburse the Bureau of Indian Affairs for administrative expenses incurred in determining ownership of the funds. Acceptance of a determination by the Secretary and the transfer of funds under this provision shall constitute a complete release and waiver of any and all claims by the beneficiary against the United States relating to the unobligated balance of IMPL accounts as of the close of business on September 30, 1982. During the period of October 1, 1985 through September 30, 1987, or earlier if a Secretarial determination on ownership and appropriate fund transfers has been completed, the funds remaining in such escrow accounts because they have not been transferred to trust accounts, may be expended subject to the approval of the Secretary for any purpose authorized under the Act of November 2, 1921 (42 Stat. 208; 25 U.S.C. 13) and requested by the respective governing bodies of the tribes at the locations where such accounts are maintained. The unobligated balances of such escrow accounts as of the close of business on September 30, 1987, shall be deposited into miscellaneous receipts of the Treasury.”</p>
</quotedContent>
</content>
</appropriations>
<appropriations level="small">
<heading class="centered">construction</heading>
<content>For an additional amount for “Construction”, $1,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/840">96 STAT. 840</page>
<appropriations level="intermediate">
<heading class="centered">Office of Territorial Affairs</heading>
<appropriations level="small">
<heading class="centered">administration of territories</heading>
<content>For an additional amount for “Administration of territories”, $3,402,000, to remain available until expended.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">trust territory of the pacific islands</heading>
<content>For an additional amount for “Trust Territory of the Pacific Islands”, $24,957,000, to remain available until expended, of which $1,000,000 shall be available for immediate payment to the people of Bikini under the terms and conditions as set forth in a trust agreement or amendment thereto approved by the Bikini/Kill Council subject only to the disapproval of the Secretary of the Interior: <proviso><i>Provided,</i> That $19,600,000 shall be available for the relocation and resettlement of the Bikini people in the Marshall Islands, principally on Kili and Ejit Islands:</proviso> <proviso><i>Provided further,</i> That such sum shall be paid to a trustee selected by the Bikini/Kili Council subject only to the disapproval of the Secretary of the Interior to be held in trust pursuant to the provisions of the aforementioned trust agreement or amendment thereto approved y the Bikini/Kili Council subject only to the disapproval of the Secretary of the Interior:</proviso> <proviso><i>Provided further,</i> That such fund and the earnings and distribution therefrom shall not be subject to any form of Federal, State, or local taxation:</proviso> <proviso><i>Provided further,</i> That $2,000,000 of such fund shall remain available for future ex gratia distribution to the people of Bikini Atoll pursuant to the provisions of the trust agreement:</proviso> <proviso><i>Provided further,</i> That the Governments of the United States and Trust Territory of the Pacific Islands shall not be liable in any cause of action in law or equity from the administration and distribution of the trust funds:</proviso> <proviso><i>Provided further,</i> That of the remaining funds, $2,500,000 shall be transferred to the “Administration of territories” account for technical assistance activities, to remain available until expended.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the Secretary</heading>
<appropriations level="small">
<heading class="centered">inspector general</heading>
<content>For additional amount for “Inspector General”, $3,150,000.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">RELATED AGENCIES</heading>
<subheading>DEPARTMENT OF AGRICULTURE</subheading>
<appropriations level="intermediate">
<heading class="centered">Forest Service</heading>
<appropriations level="small">
<heading class="centered">national forest system</heading>
<content>For an additional amount for “National forest system”, $64,900,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">construction and land acquisition</heading>
<content><p class="indent0 fontsize10">For an additional amount for “Construction and land acquisition”, $3,000,000, to remain available until expended, for partial payment, subject to the execution of a memorandum of understanding by September 30, 1982 between the Secretary of the Interior, the<page identifier="/us/stat/96/841">96 STAT. 841</page> Secretary of Agriculture, and the Chugach Natives, Incorporated, for the setUement of land claims of the Chugach Natives, Incorporated as authorized by section 1302(h) and section 1430 of the Alaska National Interest Lands Conservation Act (Public Law 96–487) and section 22(f) of the Alaska Native Claims Settlement<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t16/s3192">16 USC 3192</ref>; <ref href="/us/stat/94/2531">94 Stat. 2531</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1621">43 USC 1621</ref>.</p></sidenote> Act, as amended (Public Law 94–204): <proviso><i>Provided,</i> That in the memorandum of understanding, Chugach Natives, Incorporated shall generally describe the lands to be conveyed to it in satisfaction of all its entitlements.</proviso></p>
<p class="indent0 fontsize10">The limitation on obligations provided for construction of forest roads by timber purchasers under this head in Public Law 97–100<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/96/1405">96 Stat. 1405</ref>.</p></sidenote> shall remain available without fiscal year limitation.</p></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Provision</heading>
<content>Notwithstanding the provisions of 5 U.S.C. 5901(a), as amended,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5901">5 USC 5901 note</ref>.</p></sidenote> the uniform allowance for each uniformed employee of the Forest Service, U.S. Department of Agriculture shall not exceed $400 annually.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF ENERGY</heading>
<appropriations level="small">
<heading class="centered">fossil energy research and development</heading>
<content>For an additional amount for “Fossil energy research and development<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s7152">42 USC 7152 note</ref>.</p></sidenote>”, $1,080,000, to remain available until expended: <proviso><i>Provided,</i> That there are transferred to, and vested in, the Secretary of the Interior all functions vested in, or delegated to, the Secretary of Energy and the Department of Energy under or with respect to (1) the Act of May 16, 1910, and other authorities formerly exercised by the Bureau of Mines, but limited to research and development relating to increased efficiency of production technology of solid fuel minerals; (2) section 908 of the Surface Mining Control and Reclamation Act of 1977, relating to research and development concerning alternative coal mining technologies (30 U.S.C. 1328); (3) sections 5(g)(2), 8(a)(4), 8(a)(9), 27(b)(2)(3) of the Outer Continental Shelf Lands Act (43 U.S.C. 1334(g)(2) and 1337(a)(4) and 1337(8)(9)); and (4) section<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t43/s1353">43 USC 1353</ref>.</p></sidenote> 105 of the Energy Policy and Conservation Act (42 U.S.C. 6213):</proviso> <proviso><i>Provided further,</i> That the personnel employed, personnel positions, equipment, facilities, and unexpended balances of the aforementioned transferred programs shall be merged with the “Mines and minerals” account of the Bureau of Mines.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">fossil energy construction</heading>
<subheading>(deferral)</subheading>
<content>Of the funds made available for obligation under this heading in the Department of the Interior and Related Agencies Appropriation Act, 1982 (Public Law 97–100) for the continued design of the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/96/1407">96 Stat. 1407</ref>.</p></sidenote> Solvent Refined Coal-I (SRCI) demonstration facility (Project No. 78–2-d), $64,000,000 is hereby deferred until the enactment of the Department of the Interior and Related Agencies Appropriation Act, 1983. Of the remaining funds, $28,100,000 shall be used to undertake SRCI post-baseline activities of the type specified in ICRCDOE letter numbered 1629 entitled Technical Scope of Work for the Post-Baseline Period; $22,000,000 shall be used for the termi-<page identifier="/us/stat/96/842">96 STAT. 842</page>nation costs of SRCI; and $5,000,000 shall be used for administrative expenses incurred by the Department of Energy in carrying out the aforementioned activities.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">economic regulation</heading>
<subheading>(deferral)</subheading>
<content>Of the $38,200,000 made available for “Economic regulation” until September<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/14">95 Stat. 14</ref>.</p></sidenote> 30, 1982, in Public Law 97–12, $3,000,000 shall not become available for obligation until October 1, 1982, and shall remain available for obligation until September 30, 1983.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF HEALTH AND HUMAN SERVICES</heading>
<appropriations level="intermediate">
<heading class="centered">Health Services Administration</heading>
<appropriations level="small">
<heading class="centered">indian health facilities</heading>
<content>For an additional amount for “Indian health facilities”, $11,200,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Navajo and Hopi Indian Relocation Commission</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>Of the funds made available under this heading in Public Law<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1411">95 Stat. 1411</ref>.</p></sidenote> 97–100, $7,881,000 for relocation operations shall remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES</heading>
<appropriations level="intermediate">
<heading class="centered">National Endowment for the Arts</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $246,000, which shall be available for administering the functions of the Act, to remain available for obligation until September 30, 1983.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Institute of Museum Services</heading>
<content>Of the funds made available under this heading in Public Law<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1414">95 Stat. 1414</ref>.</p></sidenote> 97–100, $720,000 shall remain available for obligation until September 30, 1983.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">FEDERAL INSPECTOR FOR THE ALASKA GAS PIPELINE</heading>
<appropriations level="small">
<heading class="centered">permitting and enforcement</heading>
<subheading>(rescission)</subheading>
<content>Of the funds appropriated under this head in the Interior and Related<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1415">95 Stat. 1415</ref>.</p></sidenote> Agencies Appropriations Act, 1982 (Public Law 97–100), $8,000,000 is rescinded.</content>
</appropriations>
<page identifier="/us/stat/96/843">96 STAT. 843</page>
<appropriations level="small">
<heading class="centered">administrative provision</heading>
<content>None of the funds provided by this chapter or by Public Law 97–100 shall be used to evaluate, consider, process or award oil,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1391">95 Stat. 1391</ref>.</p></sidenote> gas or geothermal leases on Federal lands in the Mount BakerSnoqualmie National Forest, State of Washington, within the hydrographic boundaries of the Cedar River municipal watershed up. stream of river mile 21.6, the Green River municipal watershed upstream of river mile 61.0, the North Fork of the Tolt River proposed municipal watershed upstream of river mile 11.7 and the South Fork Tolt River municipal watershed upstream of river mile 8.4.</content>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="IX">CHAPTER IX</num>
<heading class="centered">DEPARTMENT OF LABOR</heading>
<appropriations level="intermediate">
<heading class="centered">Employment and Training Administration</heading>
<appropriations level="small">
<heading class="centered">employment and training assistance</heading>
<content>for and additional amount for “Employment and training assistance”, $4,000,000, to remain available until September 30, 1983, and which shall be available only for construction of facilities at the Joliet, Illinois Job Corps Center.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">(rescission)</heading>
<content>Of the amounts available for obligation in fiscal year 1982 for “Employment and training assistance”, $48,186,000 are rescinded.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">community service employment for older americans</heading>
<content>For an additional amount for “Community service employment for older Americans”, $210,572,000: <proviso><i>Provided,</i> That not more than $46,825,840 shall be for grants to States under paragraph (8) of section 506(a) of the Older Americans Act of 1965, as amended.</proviso><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s3041e">42 USC 3041e</ref>.</p></sidenote></content>
</appropriations>
<appropriations level="small">
<heading class="centered">grants to states for unemployment insurance and employment services</heading>
<content>For an additional amount for “Grants to States for Unemployment Insurance and Employment Services”, $20,000,000, to remain available until September 30, 1983, to be used only for necessary administrative expenses for carrying out a Federal supplemental benefits program, subject to enactment of authorizing legislation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">advances to the unemployment trust fund and other funds</heading>
<content>Funds appropriated under this head shall be available for nonrepayable advances for a Federal supplemental benefits program, subject to enactment of authorizing legislation.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/844">96 STAT. 844</page>
<appropriations level="intermediate">
<heading class="centered">Labor-Management Services Administration</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<subheading>(transfer of funds)</subheading>
<content>For an additional amount for “Salaries and expenses”, $400,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Occupational Safety and Health Administration</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>In addition to the amounts made available under Public Law<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1183">95 Stat. 1183</ref>.</p></sidenote> 97–92, making further continuing appropriations for fiscal year 1982, for grants to States under section 23(g) of the Occupational Safety<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t29/s672">29 USC 672</ref>.</p></sidenote> and Health Act of 1970, $3,800,000 shall be available for such expenses: <proviso><i>Provided,</i> That none of the funds made available under this head for fiscal year 1982 may be obligated or expended to enforce or prescribe as a condition for initial, continuing, or final approval of State flans under section 18 of the Occupational Safety and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t29/s667">29 USC 667</ref>.</p></sidenote> Health Act of 1970, State administrative or enforcement staffing levels which are greater than levels which are determined by the Secretary to be equivalent to Federal staffing levels.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF HEALTH AND HUMAN SERVICES</heading>
<appropriations level="intermediate">
<heading class="centered">Centers for Disease Control</heading>
<appropriations level="small">
<heading class="centered">preventive health services</heading>
<content>For an additional amount for “Preventive health services”, $11,500,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Alcohol, Drug Abuse, and Mental Health Administration</heading>
<appropriations level="small">
<heading class="centered">alcohol, drug abuse, and mental health</heading>
<content>For an additional amount for “Alcohol, drug abuse, and mental health”, $10,000,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Health Resources Administration</heading>
<appropriations level="small">
<heading class="centered">health resources</heading>
<content><p class="indent0 fontsize10">For an additional amount for “Health resources”, $7,000,000, to remain available until expended for a grant for construction or expansion of a teaching facility under section 720(a)(1) of the Public Health<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s293">42 USC 293</ref>.</p></sidenote> Service Act.</p>
<p class="indent0 fontsize10">Funds appropriated for fiscal year 1982 pursuant to section 1537 of the Public Health Service Act shall not be denied to a health systems agency solely because it fails to meet the numerical criteria for<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s300l-1">42 USC 300<i>l</i>-1</ref>.</p></sidenote> staffing under section 1512(b)(2)(B) of the Act if the minimum size of its professional staff is three, or, if the quotient of the population (rounded to the nearest three hundred thousand) of the health service area which the agency serves divided by three hun-<page identifier="/us/stat/96/845">96 STAT. 845</page>dred thousand is greater than three, the minimum size of the professional staff is the lesser of (i) such quotient, or (ii) twenty-five.</p></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Assistant Secretary for Health</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses” for carrying out title XX of the Public Health Service Act, $10,313,000:<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/578">95 Stat. 578</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s300z">42 USC 300z</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/589">95 Stat. 589</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t42/s300z-7">42 USC 300z-7</ref>.</p></sidenote> <proviso><i>Provided,</i> That section 2008(g) of the Public Health Service Act does not apply to this program.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">health maintenance organization loan and loan guarantee fund</heading>
<content>For an additional amount for “Health Maintenance Organization Loan and Loap Guarantee Fund”, $17,500,000, to be used solely for obligations resulting from defaulted loans guaranteed by the fund.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Health Care Financing Administration</heading>
<appropriations level="small">
<heading class="centered">grants to states for medicaid</heading>
<content>For an additional amount for “Grants to States for Medicaid”, $112,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Social Security Administration</heading>
<appropriations level="small">
<heading class="centered">limitation on administrative expenses</heading>
<content>The limitation on administrative expenses is increased to $3,059,900,000, of which $123,436,000 for automatic data processing and telecommunication activities and $24,591,000 for construction activities shall remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF EDUCATION</heading>
<appropriations level="small">
<heading class="centered">compensatory education for the disadvantaged</heading>
<content>For an additional amount for “Compensatory education for the disadvantaged” for carrying out title I, part A, subpart 1, of the Elementary and Secondary Education Act, as amended, $148,000,000<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s2711">20 USC 2711</ref>.</p></sidenote> to remain available until September 30, 1983: <proviso><i>Provided,</i> That in addition to the amount otherwise made available for making allocations under such subpart for the 1982–1983 school year, the amount appropriated herein shall be allocated to each county on the basis of the 1970 census data or the 1980 census data whichever yields the higher allocation:</proviso> <proviso><i>Provided further,</i> That if the amount appropriated herein is insufficient to make such higher allocations, the allocation to each county shall be ratably reduced:</proviso> <proviso><i>Provided further,</i> That in the case of Puerto Rico, poverty data gathered by the Bureau of the Census in the 1975 Survey of Income and Education shall be used if 1980 census data are not available.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">school assistance in federally affected areas</heading>
<content><p class="indent0 fontsize10">Funds appropriated in Public Law 94–303 for fiscal year 1976<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/90/597">90 Stat. 597</ref>.</p></sidenote> payments under subparagraphs (A), (B), (C), and (D) of section 305 of<page identifier="/us/stat/96/846">96 STAT. 846</page> the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s238">20 USC 238</ref> and note, <ref href="/us/usc/t20/s240">240</ref>, <ref href="/us/usc/t20/s241-1">241–1</ref>.</p></sidenote> Education Amendments of 1974 remaining available after all claims have been paid shall be available, without fiscal year limitation, for fiscal year 1982 payments under section 3 of the Act of September<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s238">20 USC 238</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1183">95 Stat. 1183</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s241-1">20 USC 241–1</ref>.</p></sidenote> 30, 1950, as amended (20 U.S.C. ch. 13), in accordance with Public Law 97–92, as amended, and funds made available in fiscal year 1982 for section 7 of the Act of September 30, 1950, as amended (20 U.S.C. ch. 13), shall remain available until September 30, 1983.</p>
<p class="indent0 fontsize10">For<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s241-1">20 USC 241–1</ref>.</p></sidenote> an additional amount under section 7 of Public Law 874, Eighty-first Congress, to be made available to the Waubay School District, Waubay, South Dakota, $200,000.</p></content>
</appropriations>
<appropriations level="small">
<heading class="centered">education for the handicapped</heading>
<content>For an additional amount for “Education for the handicapped”, $26,500,000 for carrying out the Education of the Handicapped Act, of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1423">20 USC 1423</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1431">20 USC 1431</ref>, <ref href="/us/usc/t20/s1441">1441</ref>.</p></sidenote> which $7,200,000 shall be for part C, section 623, $15,700,000 shall be for part D, and $3,600,000 shall be for part E.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">vocational and adult education</heading>
<content>For an additional amount for “Vocational and adult education”, $2,520,000 to remain available until September 30, 1983 for carrying out<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s2401">20 USC 2401</ref>.</p></sidenote> the Vocational Education Act, of which $1,000,000 shall be for part B, subpart 2, section 171(a)(2), and $1,520,000 shall be for part A<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s2305">20 USC 2305</ref>.</p></sidenote>, subpart 1, section 105: <proviso><i>Provided,</i> That $6,500,000 appropriated for fiscal year 1982 for State advisory councils under section 105 of the Vocational Education Act shall be used to provide to each State, the District of Columbia, Puerto Rico, the Virgin Islands, American Samoa, Guam, Trust Territory of the Pacific Islands, and Northern Mariana Islands an amount equal to the amount it received in the previous fiscal year.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">student financial assistance</heading>
<content>For an additional amount for “Student financial assistance”, $217,000,000 to remain available until September 30, 1983 for carrying out the Higher Education Act, of which $140,000,000 shall be for title IV, part A, subpart 1 and $77,000,000 shall be for title<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070a">20 USC 1070a</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1070b">20 USC 1070b</ref>.</p></sidenote> IV, part A, subpart 2.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">higher and continuing education</heading>
<content>For an additional amount to carry out title III of the Higher Education<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1051">20 USC 1051</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/446">95 Stat. 446</ref>.</p></sidenote> Act, notwithstanding section 516(c)(1) of the Omnibus Reconciliation Act of 1981, $10,000,000 which shall remain available for obligation by the Secretary of Education through September 30, 1983, of which $5,000,000 shall enable the Secretary (1) to award grants under title III of the Higher Education Act notwithstanding<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1069c">20 USC 1069c</ref>.</p></sidenote> section 347 of that Act and (2) to pay expenditures of the Secretary in connection with the awarding of such grants: <proviso><i>Provided,</i> That the Secretary may award these funds to an eligible institution only if the institution is not eligible to receive title III funds under section 347(e) of the Act in fiscal year 1982 and its enrollment of Hispanic and Native American students, as reported on the latest available Education Department Higher Education General Information Survey (HEGIS), is at least 45 per centum:</proviso> <i>Provided further,</i> That<page identifier="/us/stat/96/847">96 STAT. 847</page> the remaining $5,000,000 shall enable the Secretary to award grants under parts A and B of title III of the Act to eligible institutions<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1057">20 USC 1057</ref>, <ref href="/us/usc/t20/s1060">1060</ref>.</p></sidenote> which had an application approved, but did not receive a grant in fiscal year 1982: <proviso><i>Provided further,</i> That any funds that were appropriated for part B of title mof the Higher Education Act for fiscal year 1982 and were reserved in accordance with section 847(e) of the Act but not awarded in fiscal year 1982 to institutions with special<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1069c">20 USC 1069c</ref>.</p></sidenote> needs that historically serve substantial numbers of black students, shall remain available for obligation by the Secretary of Education through September 30, 1983 to enable the Secretary (1) to award such funds to those institutions with special needs that historically serve black students that were not selected for funding by the Secretary under title III of the Act in fiscal year 1982, and (2) to provide technical assistance to such institutions to assist them in applying for such funds, notwithstanding section 321(b) of the Act:<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1060">20 USC 1060</ref>.</p></sidenote></proviso> <proviso><i>Provided further,</i> That of the amounts that shall remain available for obligation under part B of title III of the Higher Education Act, $300,000 shall be for two institutions of higher learning in Vermont under part A of title III of that Act.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">higher education facilities loan and insurance</heading>
<content>For an additional amount for “Higher education facilities loan and insurance”, $9,746,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">college housing loans</heading>
<content>The college housing loan program shall operate under the terms and conditions as contained in H.R. 4560 as passed by the House of Representatives on October 6, 1981, except that the gross commitments for the principal amount of direct loans shall be $40,000,000.</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Special Institutions</heading>
<appropriations level="small">
<heading class="centered">american printing house for the blind</heading>
<content>For an additional amount for the “American Printing House for the Blind”, $200,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">national technical institute for the deaf</heading>
<content>For an additional amount for the “National Technical Institute for the Deaf”, $1,052,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">gallaudet college</heading>
<content>For an additional amount for “Gallaudet College”, $2,080,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">howard university</heading>
<content>For an additional amount for “Howard University”, $5,808,000 of which $810,000 shall be for construction and shall remain available until expended.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/848">96 STAT. 848</page>
<appropriations level="intermediate">
<heading class="centered">Office of the Inspector General</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Office of the Inspector General, salaries and expenses”, $430,000.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">RELATED AGENCIES</heading>
<appropriations level="intermediate">
<heading class="centered">Railroad Retirement Board</heading>
<appropriations level="small">
<heading class="centered">dual benefits payments account</heading>
<content>For an additional amount for payment of windfall benefits, as provided<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s231n">45 USC 231<i>n</i></ref>.</p></sidenote> under section 15(d) of the Railroad Retirement Act of 1974, $11,000,000, which, together with the amounts appropriated in Public<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/96/1183">96 Stat. 1183</ref>.</p></sidenote> Law 97–92, as amended, shall be the maximum amount available for payments through September 30, 1982.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Soldiers’ and Airmen’s Home</heading>
<appropriations level="small">
<heading class="centered">operation and maintenance</heading>
<content>For an additional amount for “Operation and maintenance”, $796,000, to be paid from the Soldiers and Airmen’s Home permanent fund.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">capital outlay</heading>
<content>For renovation of buildings and facilities, including plans and specifications, to be paid from the Soldiers’ and Airmen’s Home permanent fund, $953,000, to remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="X">CHAPTER X</num>
<heading class="centered">LEGISLATIVE BRANCH</heading>
<appropriations level="intermediate">
<heading class="centered">Senate</heading>
<subheading>Salaries, Officers and Employees</subheading>
<appropriations level="small">
<heading class="centered">offices of the majority and minority leaders</heading>
<content>For an additional amount for “Offices of the Majority and Minority Leaders”, $120,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">administrative, clerical, and legislative assistance to senators</heading>
<content>For an additional amount for “Administrative, clerical, and legislative assistance to Senators”, $80,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">offices of the secrrtaries for the majority and minority</heading>
<content>For an additional amount for “Offices of the Secretaries for the Majority and Minority”, $100,000.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/849">96 STAT. 849</page>
<appropriations level="intermediate">
<heading class="centered">Contingent Expenses of the Senate</heading>
<appropriations level="small">
<heading class="centered">miscellaneous items</heading>
<content>For an additional amount for “Miscellaneous Items”, $938,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">administrative provisions</heading>
<section class="firstIndent1 fontsize10">
<num value="101"><inline class="smallCaps">Sec</inline>. 101. </num>
<content>Effective October 1, 1981, the allowance for administrative<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t2/s61-1">2 USC 61–1 note</ref>.</p></sidenote> and clerical assistance of each Senator from the State of Florida is increased to that allowed Senators from States having a population of ten million but less than eleven million, the population of said State having exceeded ten million inhabitants.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="102"><inline class="smallCaps">Sec</inline>. 102. </num>
<content>The third sentence of section 105(b) of the Legislative Branch Appropriation Act, 1957 (2 U.S.C. 123b(b)) is amended by striking out “<quotedText>and committees of the Senate</quotedText>” and inserting in lieu thereof “<quotedText>committees of the Senate, the Secretary of the Senate, and the Sergeant at Arms of the Senate</quotedText>”.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="103"><inline class="smallCaps">Sec</inline>. 103. </num>
<content>Clause (1) of section 117 of Public Law 97–51 (2 U.S.C. 61f-8) is amended to read as follows:<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/964">95 Stat. 964</ref>.</p></sidenote>
<quotedContent>
<paragraph class="indent1 fontsize10">
<num value="1">“(1) </num>
<content>the procurement of the services, on a temporary basis, of individual consultants, or organizations thereof, with the prior consent of the Committee on Rules and Administration; such services may be procured by contract with the providers acting as independent contractors, or in the case of individuals, by employment at daily rates of compensation not in excess of the per diem equivalent of the highest gross rate of annual compensation which may be paid to employees of a standing committee of the Senate; and any such contract shall not be sllbject to the provisions of section 5 of title 41, United States Code, or any other provision of law requiring advertising; and”.</content>
</paragraph>
</quotedContent>
</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="104"><inline class="smallCaps">Sec</inline>. 104.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">Paragraph (2) of subsection (b) of section 506 of the Supplemental Appropriations Act, 1973 (2 U.S.C. 68(b)) is amended to read as follows:
<quotedContent>
<paragraph class="indent1 fontsize10">
<num value="2">“(2)</num> <content>In the event that the term of office of a Senator begins after the first month of any such calendar year or ends (except by reason of death, resignation, or expulsion) before the last month of any such calendar year, the aggregate amount available to such Senator for such year shall be the aggregate amount computed under paragraph (1) of this subsection, divided by 12, and multiplied by the number of months in such year which are included in the Senator’s term of office, counting any fraction ofa month as a full month.”.</content>
</paragraph>
</quotedContent>
</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b) </num>
<content>The amendment made by subsection (a) of this section shall be<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t2/s58">2 USC 58 note</ref>.</p></sidenote> effective on and after January 1, 1982.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="105"><inline class="smallCaps">Sec</inline>. 105.</num> <subsection class="inline"><num value="a">(a)</num> <content class="inline">The first sentence of the first section of the joint resolution relating to the payment of salaries of employees of the Senate, approved April 20, 1960 (Public Law 86–426; 2 U.S.C. 60c-1) is amended by striking out “<quotedText>Senators and officers and employees</quotedText>” and inserting in lieu thereof “<quotedText>the Vice President, Senators, and officers and employees</quotedText>”.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b) </num>
<content>The third sentence of section 104 of title 3, United States Code, is repealed.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>Amendments and repeals made by the preceding provisions of<sidenote><p class="indent0 firstIndent0 fontsize8">Effective date.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t2/s60c-1">2 USC 60c-1 note</ref>.</p></sidenote> this section shall be effective in the case of compensation payable for months after December 1981.</content>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="106"><inline class="smallCaps">Sec</inline>. 106. </num>
<content>If at the close of any fiscal year there is an unexpended<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t2/s68d">2 USC 68d</ref>.</p></sidenote> balance of funds which were appropriated for such year (or for prior<page identifier="/us/stat/96/850">96 STAT. 850</page> fiscal years) and which are subject to disbursement by the Secretary of the Senate for any purpose, then, if such unexpended balance is by law rescinded, any unpaid obligations chargeable to the balance so rescinded (or to appropriations for such purpose for prior years) shall be liquidated from any appropriations for the same general purpose, which, at the time of payment, are available for disbursement.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="107"><inline class="smallCaps">Sec</inline>. 107. </num>
<content>For<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t2/s61b-3">2 USC 61b-3 note</ref>.</p></sidenote> the fiscal year ending September 30, 1982, and for each of the next three succeeding fiscal years, the Secretary of the Senate is authorized to pay to the General Services Administration such amounts as may be necessary to reimburse the Archivist of the United States for expenditures made to conduct a project to provide for the proper preservation of the Senate’s records of continuing value, which expenditures cannot be defrayed from funds otherwise available for such purpose. The aggregate of the sums paid to the General Services Administration under this section shall not exceed $300,000. Amounts paid under this section shall be paid from the contingent fund of the Senate on vouchers approved by the Secretary of the Senate.</content>
</section>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">House of Representatives</heading>
<appropriations level="small">
<heading class="centered">payments to widows and heirs of deceased members of congress</heading>
<content>For payment to Elizabeth C. Adinolfi, sister of William R. Cotter, late a Representative from the State of Connecticut, $60,662.50. For payment to Emily Jean Spencer Ashbrook, widow of John M. Ashbrook, late a Representative from the State of Ohio, $60,662.50.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">allowances and expenses</heading>
<content>For an additional amount for “Official expenses of Members”, $5,987,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Architect of the Capitol</heading>
<appropriations level="small">
<heading class="centered">capitol power plant</heading>
<content>For an additional amount for “Capitol Power Plant”, $1,200,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Copyright Royalty Tribunal</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $51,000.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/851">96 STAT. 851</page>
<appropriations level="intermediate">
<heading class="centered">Administrative Provisions</heading>
<content><p class="indent0 fontsize10">Section 101(c) of Public Law 97–51 is amended by inserting before<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/958">95 Stat. 958</ref>.</p></sidenote> the second semicolon the following: “<quotedText>; except that in applying the provisions under the heading ‘Capitol Police Board’ the term ‘for obligations for fiscal years 1982 and 1983’ shall be substituted for the term ‘for obligations of Fiscal Year 1982’ and</quotedText>”.</p>
<p class="indent0 fontsize10">Not to exceed $125,000 of the unobligated balance of that part of the appropriation <quotedContent>“Salaries and expenses, Library of Congress”</quotedContent> initially for the fiscal year 1980 and continued until September 30, 1982, for moving costs to the James Madison Memorial Building, is hereby further continued available until September 30, 1983.</p></content>
</appropriations>
</chapter>
<chapter>
<num value="XI">CHAPTER XI</num>
<heading class="centered">MILITARY CONSTRUCTION</heading>
<appropriations level="intermediate">
<heading class="centered">Military Construction, Air Force</heading>
<content>For an additional amount for “Military construction, Air Force”, $12,700,000, to remain available until September 30, 1986.</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Family Housing, Defense</heading>
<content>For an additional amount for “Family housing, Defense”, $32,300,000 (and an increase of $32,300,000 in the limitation for operation, maintenance).</content>
</appropriations>
</chapter>
<chapter>
<num value="XII">CHAPTER XII</num>
<heading class="centered">DEPARTMENT OF TRANSPORTATION</heading>
<appropriations level="intermediate">
<heading class="centered">Coast Guard</heading>
<appropriations level="small">
<heading class="centered">operating expenses</heading>
<content>For an additional amount for “Operating expenses”, $30,500,000.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Acquisition, Construction, and Improvements</heading>
<chapeau>Of the unobligated balances available under this heading, not to exceed $16,000,000 shall be reprogrammed upon the approval of the House and Senate Committees on Appropriationsfor the acquisition of an aircraft to replace a C-130 aircraft which had been based at Kodiak, Alaska.</chapeau>
<appropriations level="small">
<heading class="centered">alteration of bridges</heading>
<content>For an additional amount for “Alteration of bridges”, $3,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Aviation Administration</heading>
<appropriations level="small">
<heading class="centered">operations</heading>
<subheading>(including transfer of funds)</subheading>
<content>For an additional amount for “Operations”, $93,200,000, of<page identifier="/us/stat/96/852">96 STAT. 852</page> which $57,500,000 shall remain available until September 30, 1983, together with not to exceed $9,945,000 to remain available until expended and to be derived from the Airport and Airway Trust Fund for reimbursement of expenses incurred by certificated air carriers in the security screening of passengers moving in foreign air transportation and not toexceed $10,000,000 tocontinue to remain available until expended and to be derived by transfer from the appropriation “Construction, Metropolitan Washington airports”: <proviso><i>Provided,</i> That not to exceed $10,000,000 shall be available for reimbursement to the Department of Defense to finance personnel compensation for military controllers.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">research, engineering and development</heading>
<subheading>(airport and airway trust fund)</subheading>
<content>For an additional amount for “Research, engineering and development”, $16,000,000, to be derived from the Airport and Airway Trust Fund, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Highway Administration</heading>
<appropriations level="small">
<heading class="centered">Interstate Transfer Grants—Highways</heading>
<content>For an additional amount for “Interstate transfer grants-highways”, $112,500,000, to remain available until expended.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">access highways to public recreation areas on certain lakes</heading>
<content><p class="indent0 fontsize10">For an additional amount for “Access highways to public recreation areas on certain lakes”, $6,875,000, to remain available until expended.</p>
<p class="indent0 fontsize10">Appropriations under this heading for fiscal year 1980 shall remain available until September 30, 1934.</p></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Railroad Administration</heading>
<appropriations level="small">
<heading class="centered">rail service assistance</heading>
<content><p class="indent0 fontsize10">for an additional amount for “Rail service assistance”, $1,355,000 for payment to the Secretary of the Treasury for debt reduction, and together with the appropriations under “Rail service assistance” contained<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1449">95 Stat. 1449</ref>.</p></sidenote> in Public Law 97–102, to remain available until expended.</p>
<p class="indent0 fontsize10">Unobligated balances of appropriations under this heading in the Department of Transportation and Related Agencies Appropriation Act, 1982 (Public Law 97–102; 95 Stat. 1442) are hereby rescinded, and an amount equal to such balances is appropriated, to remain available until expended.</p></content>
</appropriations>
<appropriations level="small">
<heading class="centered">grants to the national railroad passenger corporation</heading>
<content>Notwithstanding<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s546b">45 USC 546b</ref>.</p></sidenote> any other provision of law, the National Railroad Passenger Corporation (the “Corporation”) shall be exempt from any taxes or other fees imposed by any State, political subdivi-<page identifier="/us/stat/96/853">96 STAT. 853</page>sion of a State, or local taxing authority which are levied on the Corporation, or any railroad subsidiary thereof, from and after October 1, 1981, including such taxes and fees levied after September 30, 1982: <proviso><i>Provided, however,</i> That notwithstanding any provision of law, the Corporation shall not beexempt from any taxes or other fees which it is authorized to pay as of the date of enactment of this provision.</proviso> Taxes and fees levied on the Corporation or any railroad subsidiary thereof by States, political subdivisions of States, or local taxing authorities with respect to periods beginning prior to October 1, 1981, shall bepayable in proportion to the part of the relevant tax period which elapsed prior to such date. Notwithstanding the provision of 28 U.S.C. § 1341, the United States district courts shall have original jurisdiction over any civil actions brought by the Corporation to enforce the exemption conferred hereunder and may grant equitable or declaratory relief as requested by the Corporation.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">redeemable preference shares</heading>
<content>The Secretary of Transportation is hereby authorized to expend proceeds from the sale of fund anticipation notes to the Secretary of the Treasury and any other moneys deposited in the Railroad Rehabilitation and Improvement Fund pursuant to sections 502, 505 through 507, and 509 of the Railroad Revitalization and Regulatory Reform Act of 1976 (Public Law 94–210), as amended, and section<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s822">45 USC 822</ref>, <ref href="/us/usc/t45/s825">825</ref>–<ref href="/us/usc/t45/s827">827</ref>, <ref href="/us/usc/t45/s829">829</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s821">45 USC 821</ref>, <ref href="/us/usc/t45/s822">822</ref> and note, <ref href="/us/usc/t45/s825">825</ref>.</p></sidenote> 803 of Public Law 95–620, for uses authorized for the Fund, in amounts not to exceed $20,000,000 to remain available until expended. Notwithstanding any other promiion of law, the authority granted under this heading in the Department of Transportation and Related Agencies Appropriation Act, 1982 (Public Law 97–102; 95 Stat. 1442) and prior Acts shall continue during the period in which appropriations remain available for this purpose under the heading: “Department of the Treasury, Office of the Secretary, Investment in Fund Anticipation Notes”.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">settlements of railroad litigation</heading>
<content>For liquidation of promissory notes pursuant to section 210(f) of the Regional Rail Reorganization Act of 1973(Public Law 93–236), as<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s720">45 USC 720</ref>.</p></sidenote> amended, $639,424,275, to remain available until expended.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">commuter rail service</heading>
<subheading>(including disapproval of deferral)</subheading>
<content><p class="indent0 fontsize10">The Congress disapproves the proposed deferral D82–243 relating to the Federal Railroad Administration, commuter rail service, as set forth in the message of April 23, 1982, which was transmitted to the Congress by the President. This disapproval shall be effective upon the enactment into law of this bill.</p>
<p class="indent0 fontsize10">For necessary expenses to carry out the commuter rail activities authorized by section 601(d) of the Rail Passenger Service Act (45 U.S.C. 601), as amended $5,000,000, and for necessary expenses to carry out section 1139(b) of Public Law 97–35, $5,000,000, to remain<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/652">95 Stat. 652</ref>.</p></sidenote> available until expended.</p></content>
</appropriations>
<page identifier="/us/stat/96/854">96 STAT. 854</page>
<appropriations level="small">
<heading class="centered">railroad rehabilitation and improvement financing funds</heading>
<content>For an additional amount for “Railroad rehabilitation and improvement financing funds”, $24,766,000, to remain available until expended, for pa ent to the Secretary of the Treasury for debt reduction: <proviso><i>Provided,</i> That total commitments to guarantee loans shall not exceed $100,000,000 of contingent liability for loan principal during fiscal year 1982.</proviso></content>
</appropriations>
<appropriations level="small">
<heading class="centered">rail labor assistance</heading>
<subheading>(transfer of funds)</subheading>
<content>For payment of remaining benefits under title V of the Regional Rail<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s771">45 USC 771</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/669">95 Stat. 669</ref>.</p></sidenote> Reorganization Act of 1973, as authorized by section 1144 of the Northeast Rail Service Act of 1981, $9,000,000, to remain available until expended, to be derived from the unobligated balances of “Payments for purchase of Conrail securities”: <proviso><i>Provided,</i> That notwithstanding any other provision of law, funds appropriated herein shall not be available for payment of any benefit with respect to any arbitration claim filed after September 30, 1982.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Urban Mass Transportation Administration</heading>
<appropriations level="small">
<heading class="centered">urban discretionary grants</heading>
<content><p class="indent0 fontsize10">For an additional amount for “Urban discretionary grants”, $15,000,000, to remain available until expended.</p>
<p class="indent0 fontsize10">From funds previously appropriated for the Urban Mass Transportation Administration. Urban discretionary grants, advances shall be made immediately, upon the approval of the House and Senate Committees on Appropriations, toward extraordinary costs permitted under full funding contracts as necessary to insure project continuity.</p></content>
</appropriations>
<appropriations level="small">
<heading class="centered">interstate transfer grants—transit</heading>
<content>For an additional amount for “Interstate transfer grants—transit”, $22,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">RELATED AGENCIES</heading>
<subheading>NATIONAL TRANSPORTATION SAFETY BOARD</subheading>
<appropriations level="intermediate">
<heading class="centered">Emergency Fund</heading>
<content>For necessary expenses, not otherwise provided for, of the National Transportation Safety Board for accident investigations, including hire of passenger motor vehicles and aircraft; services as authorized by 5 U.S.C. 3109, but at rates for individuals not to exceed the per diem rate equivalent to the rate for a GS-18; uniforms, or allowances therefor, as authorized by law (5 U.S.C. 5901–5902); $1,000,000, to remain available until expended.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/855">96 STAT. 855</page>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF THE TREASURY</heading>
<appropriations level="intermediate">
<heading class="centered">Office Of The Secretary</heading>
<appropriations level="small">
<heading class="centered">investment in fund anticipation notes</heading>
<content>For the acquisition, in accordance with section 509 of the Railroad Revitalization and Regulatory Reform Act of 1976, as amended, and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s829">45 USC 829</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t45/s821">45 USC 821</ref>, <ref href="/us/usc/t45/s822">822</ref> and note, <ref href="/us/usc/t45/s825">825</ref>.</p></sidenote> section 803 of Public Law 95–620, of fund anticipation notes, $20,000,000 to remain available until expended. Unexpended balances under this heading in the Department of Transportation and. Related Agencies Appropriation Act, 1982 (Public Law 97–102; 95 Stat. 1442) and prior Acts are hereby rescinded, and an amount equal to such balances is appropriated, to remain available until expended.</content>
</appropriations>
</appropriations>
</appropriations>
</chapter>
<chapter>
<num value="XIII">CHAPTER XIII</num>
<heading class="centered">DEPARTMENT OF THE TREASURY</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of Government Financial Operations</heading>
<appropriations level="small">
<heading class="centered">postal savings system liquidation</heading>
<content>For necessary funds to be held in trust for payment of claims by or on behalf of depositors to the Postal savings system, as authorized by section 2 of Public Law 92–117, approved August 18, 1971<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s725p">31 USC 725p note</ref>.</p></sidenote>, $200,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">payment to the city of fairfax, virginia</heading>
<content>For payment to the city of Fairfax, Virginia, in accordance with Public Law 96–559, $41,958.78.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/3264">94 Stat. 3264</ref>.</p></sidenote></content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">INTERNAL REVENUE SERVICE</heading>
<appropriations level="intermediate">
<heading class="centered">Salaries and Expenses</heading>
<chapeau>for an additional amount for “Salaries and expenses”, $8,084,000: <proviso><i>Provided,</i> That none of the funds appropriated by this Act shall be used to impose or assess any tax due on custom-made firearms under subchapter D of chapter 32 of the Internal Revenue Code of 1954, as amended.</proviso> sections 4161 and 4181, in all cases where less<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t26/s4161">26 USC 4161</ref>, <ref href="/us/usc/t26/s4181">4181</ref>.</p></sidenote> than fifty items are manufactured or produced per annum.</chapeau>
<appropriations level="small">
<heading class="centered">taxpayer service and returns processing</heading>
<content>For an additional amount for “Taxpayer service and returns processing”, $72,354,000, of which $340,000 shall be used for the tax counseling for the elderly program (TCE) to retroactively reimburse volunteer tax counselors for personal and administrative expenses incurred during the past 1981 filing season.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">examinations and appeals</heading>
<content>For an additional amount for “Examinations and appeals”, $15,563,000.</content>
</appropriations>
<page identifier="/us/stat/96/856">96 STAT. 856</page>
<appropriations level="small">
<heading class="centered">investigations and collections</heading>
<content>For an additional amount for “Investigations and collections”, $19,121,000.</content>
</appropriations>
<appropriations level="small">
<heading class="centered">administrative provision</heading>
<content>None<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 22.</p></sidenote> of the funds provided in this Act or Public Law 97–161 shall be used for the redecoration, refurbishment, or remodeling of the office of the Commissioner of the Internal Revenue Service or the officeof the Chief Counsel of the Internal Revenue Service.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Secret Service</heading>
<appropriations level="small">
<heading class="centered">salaries and expenses</heading>
<content>For an additional amount for “Salaries and expenses”, $8,998,000: <proviso><i>Provided,</i><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/14">95 Stat. 14</ref>.</p></sidenote> That $1,400,000 appropriated in Public Law 97–12, for the costs of construction and installation of a White House complex security system shall remain available until expended:</proviso> <proviso><i>Provided further,</i> that $1,518,000 appropriated herein for expansion of the Beltsville, Maryland, training facility shall remain available until expended.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Provision</heading>
<content>None of the funds made available by this Act shall be available to initiate, implement, or administer the program proposed by the Treasury Department to modify service charges for allotments of pay to savings accounts of Federal civilian employees as proposed in the<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/fr/47/9823">47 FR 9823</ref>.</p></sidenote> Federal Register, volume 47, No. 45, dated March 8, 1982: <proviso><i>Provided,</i>That none of the funds made available by this oranyother Act may be used to place the United States Secret Service, the United States Customs Service, and the Bureau of Alcohol, Tobacco and Firearms under the operation, oversight, or jurisdiction of the Inspector General of the Department of the Treasury.</proviso></content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">UNITED STATES POSTAL SERVICE</heading>
<appropriations level="intermediate">
<heading class="centered">Payment to the Postal Service Fund</heading>
<content>For an additional amount for payment to the Postal Service Fund for revenue forgone on free and reduced rates of mail, pursuant to 39 U.S.C. 240l(c), $39,000,000.</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Payment To The Postal Service Fund</heading>
<subheading>(rescission)</subheading>
<content>Of the funds provided for the “Payment to the Postal Service Fund”<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/95/1183">95 Stat. 1183</ref>.</p></sidenote> for fiscal year 1982 in Public Law 97–92, making further continuing appropriations for fiscal year 1982, $208,660,000 are rescinded.</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/857">96 STAT. 857</page>
<appropriations level="major">
<heading class="centered">INDEPENDENT AGENCIES</heading>
<subheading>GENERAL SERVICES ADMINISTRATION</subheading>
<appropriations level="intermediate">
<heading class="centered">Federal Buildings Fund</heading>
<appropriations level="small">
<heading class="centered">limitations on availability of revenue</heading>
<content><p class="indent0 fontsize10">In addition to the aggregate amount heretofore made available for real property management and related activities in fiscal year 1982, $857,000 shall be made available for such purposes and shall remain available until expended for the construction and acquisition of facilities, as follows:</p>
<p class="indent0 fontsize10">Payment of Construction Claims:</p>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">Alaska: Juneau, United States Post Office and Courthouse, $11,300;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Florida: Fort Lauderdale, Courthouse and Federal Office Building and Parking Facility, $643,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Mississippi: Jackson, Federal Office Building, $202,700.</listContent></listItem>
</list>
<p class="indent0 fontsize10"><proviso><i>Provided,</i> That the immediately foregoing limits of costs may be exceeded to the extent that savings are effected in other such projects but by not to exceed 10 per centum:</proviso> <proviso><i>Provided further,</i> That claims against the Government less than $10,000 arising from direct construction projects, acquisitions of buildings, and purchase contract projects pursuant to Public Law 92–818 mar be liquidated with<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t40/s602a">40 USC 602a</ref>, <ref href="/us/usc/t40/s603">603</ref> and note, <ref href="/us/usc/t40/s606">606</ref>, <ref href="/us/usc/t40/s611">611</ref>.</p></sidenote> prior notification of the Committees on Appropnations of the House and Senate to the extent savings are effected in other such projects:</proviso> <proviso><i>Provided further,</i> That any revenues and collections and any other sums accruing to this fund during fiscal year 1982, excluding reimbursements under section 210(f)(6) of the Federal Property and Administrative Services Act of 1949 (40 U.</proviso>S.C. 490(06)), in excess of $1,869,168,000 shall remain in the fund and shall not be available for expenditure except as authorized in appropriation Acts.</p>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Archives and Records Service</heading>
<appropriations level="small">
<heading class="centered">operating expenses</heading>
<content>For an additional amount for “Operating expenses”, $4,100,000, to remain available until expended, of which $1,500,000 shall be for allocations and grants for historical publications and records, and $600,000 shall beforthe preservation of House and Senate historical records.</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">OFFICE OF PERSONNEL MANAGEMENT</heading>
<appropriations level="intermediate">
<heading class="centered">Payment to Civil Service Retirement and Disability Fund</heading>
<content>For an additional amount for “Payment to Civil Service Retirement and Disability Fund”, $303,257,000.</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Government Payment for Annuitants, Employees Health Benefits</heading>
<content>For an additional amount for “Government payment for annuitants, employees health benefits”, $303,806,000.</content>
</appropriations>
</appropriations>
</chapter>
</title>
<page identifier="/us/stat/96/858">96 STAT. 858</page>
<title>
<num value="II">TITLE II—</num>
<heading class="centered">INCREASED PAY COSTS FOR THE FISCAL YEAR 1982</heading>
<chapeau>For additional amounts for appropriations for the fiscal year 1982, for increased pay costs authorized by or pursuant to law as follows:</chapeau>
<appropriations level="major">
<heading class="centered">LEGISLATIVE BRANCH</heading>
<appropriations level="intermediate">
<heading class="centered">Senate</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries, officers and employees”, $8,771,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Officeof the Legislative Counsel of the Senate”, $66,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Officeof Senate Legal Counsel”, $13,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Senate Policy Committees”, $110,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Inquiries and investigations”, $1,975,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Folding documents”, $6,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">House of Representatives</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“House leadership offices”, $141,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries, officers and employees”, $1,651,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Committee employees”, $1,955,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Committee on Appropriations (studies and investigations)”, $16,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Legislative Counsel”, $137,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Law Revision Counsel”, $29,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Members’ clerk hire”, $4,902,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Allowances and expenses”, $1,279,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Special and select committees”, $374,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Joint Items</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Joint Economic Committee”, $55,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Joint Committee on Taxation”, $169,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Education of Page “, $11,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Technology Assessment</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $150,000.</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Congressional Budget Office</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $358,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Architect of the Capitol</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">Office of the Architect of the Capitol: “Salaries”, $137,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Capitol buildings”, $230,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Capitol grounds”, $50,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Senate office buildings”, $200,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“House office buildings”, $200,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Capitol power plant”, $106,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Library buildings and grounds: structural and mechanical care”, $70,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Botanic Garden</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $40,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/859">96 STAT. 859</page>
<appropriations level="intermediate">
<heading class="centered">Library of Congress</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,187,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Copyright Office: “Salaries and expenses”, $504,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Congressional Research Service: “Salaries and expenses”, $1,605,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Copyright Royalty Tribunal</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $36,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">General Accounting Office</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $6,700,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">THE JUDICIARY</heading>
<appropriations level="intermediate">
<heading class="centered">Supreme Court of the United States</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $427,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Court of Customs and Patent Appeals</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $58,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Court of International Trade</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $86,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Court of Claims</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $270,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Courts of Appeals, District Courts, and Other Judicial Services</heading>
<appropriations level="small">
<heading class="centered">(including transfers of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries of judges”, $2,850,000; and in addition, $50,000 shall be derived by transfer from “Space and Facilities”;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries of supporting personnel”, $2,400,000; and in addition, $4,500,000 which shall be derived by transfer from “Fees of jurors and commissioners”, and $6,000,000 shall be derived by transfer from “Space and facilities”;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Defender services”, $670,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Bankruptcy courts, salaries and expenses”, $3,500,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Office of the United States Courts</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $750,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Judicial Center</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $170,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">EXECUTIVE OFFICE OF THE PRESIDENT</heading>
<appropriations level="intermediate">
<heading class="centered">White House Office</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $775,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/860">96 STAT. 860</page>
<appropriations level="intermediate">
<heading class="centered">Executive Residence at the White House</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $122,980;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Special Assistance to the President</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $48,160;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Council of Economic Advisers</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $31,820;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Council on Envmonmental Quality and Office of Environmental Quality</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Council on Environmental Quality and Office of Environmental Quality”, $17,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Policy Development</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $104,060;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Security Council</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $200,380;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office Of Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $190,060;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Management and Budget</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,442,220;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Federal Procurement Policy</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $73,960;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the United States Trade Representative</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $188,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF AGRICULTURE</heading>
<appropriations level="intermediate">
<heading class="centered">(Including Transfers of Funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Secretary”, $284,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Departmental Administration”, for budget and program analysis, and public participation, $110,000; for operations and finance, personnel, equal opportunity, safety and health management, and small and disadvantaged business utilization, $440,000; making a total of $550,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Inspector General”, $693,000 and in addition $385,000 shall be derived by transfer from the appropriation “Food stamp program” and merged with this appropriation;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the General Counsel”, $441,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“World Agricultural Outlook Board”, $69,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Foreign Agricultural Service”, $542,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/861">96 STAT. 861</page>
<appropriations level="intermediate">
<heading class="centered">Agricultural Stabilization and Conservation Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,077,000. In addition, not to exceed an additional $5,681,000 may be transferred to and merged with this appropriation from the Commodity Credit Corporation fund;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Rural Electrification Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $600,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Farmers Home Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $5,092,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Soil Conservation Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Conservation operations”, $7,849,000 to be derived by transfer from unobligated balances appropriated by Public Law 96–304 for<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/94/857">94 Stat. 857</ref>.</p></sidenote> emergency measures under “Watershed and flood prevention operations”; “River basin surveys and investigations”, $618,000 to be derived by transfer from unobligated balances appropriated by Public Law 96–304 for emergency measures under “Watershed and flood prevention operations”; “Watershed planning”, $855,000 to be derived by transfer from unobligated balances appropriated by Public Law 96–304 for emergency measures under “Watershed and flood prevention operations”;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Watershed and flood prevention operations”, $2,000,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Resource conservation and development”, $500,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Animal and Plant Health Inspection Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $4,585,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Agricultural Marketing Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Marketing services”, $800,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Funds for strengthening markets, income, and supply (section 32)”, (increase of $190,000 in the limitation, “marketing agreements and orders”);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Food Safety and Inspection Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $10,022,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Packers and Stockyards Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $377,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Forest Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Forest research”, $1,753,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“State and private forestry”, $486,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“National forest system”, $18,813,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Construction and land acquisition”, $3,598,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/862">96 STAT. 862</page>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF COMMERCE</heading>
<appropriations level="intermediate">
<heading class="centered">General Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,4671000, to be derived by transfer from “Regional development programs”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of the Census</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,200,000, to be derived by transfer from “Regional development programs”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Economic and Statistical Analysis</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,295,000, to be derived by transfer from “Regional development programs”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Oceanic and Atmospheric Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operations, research, and facilities”, $21,294,000, to remain available until expended;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Patent and Trademark Office</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,874,000, to remain available until expended;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF DEFENSE—MILITARY</heading>
<appropriations level="intermediate">
<heading class="centered">Military Personnel</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Military personnel, Army”, $1,476,573,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Military personnel, Navy”, $1,073,144,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Military personnel, Marine Corps”, $316,634,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Military personnel, Air Force”, $1,198,858,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Reserve personnel, Army”, $104,800,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Reserve personnel, Navy”, $28,230,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Reserve personnel, Marine Corps”, $12,880,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Reserve personnel, Air Force”, $32,403,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“National Guard personnel, Army”, $162,300,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“National Guard personnel, Air Force”, $54,033,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Operation And Maintenance</heading>
<appropriations level="small">
<heading class="centered">(including transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Army”, $180,000,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Navy”, $238,400,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Marine Corps”, $12,700,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Air Force”, $86,774,000; and in addition, $75,726,000 of which $36,100,000 shall be derived by transfer from “Aircraft procurement, Air Force, 1980/1982”, $10,000,000<page identifier="/us/stat/96/863">96 STAT. 863</page> shall be derived by transfer from “Missile procurement, Air Force, 1982/1934”, $12,000,000 shall be derived by transfer from “Aircraft procurement, Air Force, 1982/1934”, and $17,626,000 shall be derived by transfer from “Research, development, test, and evaluation, Navy, 1982/1983”;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Defense Agencies”, $144,800,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Army Reserve”, $11,211,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Navy Reserve”, $3,247,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Marine Corps Reserve”, $145,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Air Force Reserve”, $9,500,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Army National Guard”, $20,247,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Air National Guard”, $23,400,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“National Board for the Promotion of Rifle Practice, Army”, $16,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Court of Military Appeals, Defense”, $93,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Family Housing, Defense</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Family housing, Defense”, $9,800,000 (and an increase of $9,800,000 in the limitation on Department of Defense, operation, maintenance);</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF DEFENSE—CIVIL</heading>
<subheading>DEPARTMENT OF THE ARMY</subheading>
<appropriations level="intermediate">
<heading class="centered">Corps of Engineers—Civil</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Construction, general”, $13,000,000, to remain available until expended;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, general”, $17,000,000, to remain available until expended;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“General expenses”, $5,000,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Cemeterial Expenses, Army</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”; $79,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Soldiers’ and Airmen’s Home</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance”, $753,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF EDUCATION</heading>
<appropriations level="intermediate">
<heading class="centered">Departmental Management</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $4,676,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Inspector General, Salaries and expenses”, $559,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF HEALTH AND HUMAN SERVICES</heading>
<appropriations level="intermediate">
<heading class="centered">Food and Drug Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $10,300,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/864">96 STAT. 864</page>
<appropriations level="intermediate">
<heading class="centered">Health Services Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Indian health services”, $18,160,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Centers for Disease Control</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Preventive health services”, $7,132,000, of which $2,300,000 is to be derived from unobligated swine-flu funds provided under Public Law<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/90/363">90 Stat. 363</ref>.</p></sidenote> 94–266;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Institutes of Health</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“National Library of Medicine”, $633,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Director”, $1,066,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Alcohol, Drug Abuse, and Mental Health Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Saint Elizabeths Hospital” $4,454,000, of which $3,454,000 is to be derived by transfer from deobligated prior year funds in “Health resources”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Health Resources Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Health resources”, $1,270,000, to be derived by transfer from deobligated prior year funds;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Assistant Secretary for Health</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,858,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Health Care Financing Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Program management”, $8,060,000, of which $4,800,000 is to be derived by transfer from the “Federal Hospital Insurance Trust Fund” and the “Federal Supplementary Medical Insurance Trust Fund”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Social Security Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Assistance payments program”, $1,600,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Special benefits for disabled coalminers”, $300,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Supplemental security income program”, $20,711,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Refugee assistance”, $123,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administrative expenses” (increase of $71,100,000 in the limitation on administrative expenses paid from the trust funds and supplemental security income program);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Assistant Secretary for Human Development Services</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Human development services”, $2,497,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Departmental Management</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“General departmental management”, $6,473,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Inspector General”, $1,559,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office for Civil Rights”, $397,000;<page identifier="/us/stat/96/865">96 STAT. 865</page></listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of Consumer Affairs”, $88,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF THE INTERIOR</heading>
<appropriations level="intermediate">
<heading class="centered">Bureau of Land Management</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Management of lands and resources”, $3,728,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Fish and Wildlife Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Resource management”, $4,572,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Park Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation of the national park system”, $6,446,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“National recreation and preservation”, $235,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“John F. Kennedy Center for the Performing Arts”, $70,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Geological Survey</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Surveys, investigations, and research”, $7,042,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of Indian Affairs</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation of Indian programs”, $8,252,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the Solicitor</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $150,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the Secretary</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Departmental management”, $775,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF JUSTICE</heading>
<appropriations level="intermediate">
<heading class="centered">General Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,041,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Parole Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $206,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Legal Activities</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses, general legal activities”, $5,022,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses, Foreign Claims Settlement Commission”, $29,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses, United States attorneys and marshals”, $12,167,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses, Community Relations Service”, $227,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Bureau of Investigation</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $23,000,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/866">96 STAT. 866</page>
<appropriations level="intermediate">
<heading class="centered">Immigration and Naturalization Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $12,000,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Drug Enforcement Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $6,000,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Prison System</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $6,700,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Justice Assistance, Research, and Statistics</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Research and statistics”, $232,000, to be derived by transfer of reversionary funds from “Law Enforcement Assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF LABOR</heading>
<appropriations level="intermediate">
<heading class="centered">Employment and Training Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Program administration”, $4,847,000, to be derived by transfer from “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Labor-Management Services Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,710,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Employment Standards Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $4,974,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Occupational Safety and Health Administration</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,927,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<page identifier="/us/stat/96/867">96 STAT. 867</page>
<appropriations level="intermediate">
<heading class="centered">Bureau of Labor Statistics</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,498,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Departmental Management</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $8,377,000, to be derived by transfer from Employment and Training Administration, “Employment and training assistance”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF STATE</heading>
<appropriations level="intermediate">
<heading class="centered">Administration of Foreign Affairs</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $22,078,000, notwithstanding section 15(a) of the State Department Basic Authorities Act of 1956.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s2680">22 USC 2680</ref>.</p></sidenote></listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF TRANSPORTATION</heading>
<appropriations level="intermediate">
<heading class="centered">Federal Highway Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on general operating expenses” (increase of $2,500,000 in the limitation on general operating expenses): <i>Provided,</i> That none of the funds in this or any other Act shall be available for the implementation of the Federal Highway Administration’s rule “Design standards for highways; resurfacing, restoration, and rehabilitation of streets and highways other than freeways”;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Railroad Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Office of the Administrator”, $200,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Urban Mass Transportation Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Administrative expenses”, $500,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Aviation Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operations”, $83,794,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Operation and maintenance, Metropolitan Washington airports”, $456,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Coast Guard</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $78,100,000, of which $14,000,000 shall be derived by transfer from the appropriation “Coast Guard, Retired pay”;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Reserve training”, $2,868,000, of which $650,000 shall be derived by transfer from the appropriation “Research and Special Programs Administration, Research and special programs” and $218,000 shall be derived by transfer from the unobligated balances of “Cooperativeautomotive research”;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/868">96 STAT. 868</page>
<appropriations level="intermediate">
<heading class="centered">Saint Lawrence Seaway Development Corporation</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administrative expenses, Saint Lawrence Seaway Development Corporation” (increase of $38,000 in the limitation on administrative expenses);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the Inspector General</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $445,000 together with $155,000 derived from funds available pursuant to 23 U.S.C. 104(a) for payment of obligations;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of the Secretary</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $700,000 together with $74,548 of unobligated<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/87/1049">87 Stat. 1049</ref>.</p></sidenote> balances onginally appropriated in Public Law 98–240 for carrying out the responsibilities of the Regional Rail Reorganization Act<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t46/s701">46 USC 701 note</ref>.</p></sidenote> of 1978.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">DEPARTMENT OF THE TREASURY</heading>
<appropriations level="intermediate">
<heading class="centered">Office of the Secretary</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $1,766,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“International affairs”, $992,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Revenue Sharing</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $61,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Law Enforcement Training Center</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $265,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of Government Financial Operations</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,588,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of Alcohol, Tobacco and Firearms</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,685,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Customs Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $18,565,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of the Mint</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,386,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Bureau of the Public Debt</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Administering the public debt”, $1,594,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Internal Revenue Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $8,068,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Taxpayer service and returns processing”, $25,222,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Examination and appeals”, $34 846,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Investigation and collections”, $23,117,000;<page identifier="/us/stat/96/869">96 STAT. 869</page></listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Administrative provision—Internal Revenue Service: Any appropriation made available to the Internal Revenue Service for fiscal year 1982 may be transferred to any other Internal Revenue Service appropriation to the extent made necessary by increased pay costs authorized by law.</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Secret Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $5,855,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="major">
<heading class="centered">NATIONAL AERONAUTICS AND SPACE ADMINISTRATION</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Research and program management”, $80,000,000, of which $50,000,000 shall remain available until September 30, 1983;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="major">
<heading class="centered">VETERANS ADMINISTRATION</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Medical care”, $147,308,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Medical and prosthetic research”, $4,244,000, to remain available until September 30, 1983;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“General operating expenses”, $21,925,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="major">
<heading class="centered">OTHER INDEPENDENT AGENCIES</heading>
<appropriations level="intermediate">
<heading class="centered">Action</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses, domestic programs”, $952,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Administrative Conference of the United States</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $52,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Civil Aeronautics Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $375,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Commission Of Fine Arts</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $12,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Committee for Purchase from the Blind and Other Severely Handicapped</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $19,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Commodity Futures Trading Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $788,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Consumer Product Safety Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $500,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Equal Employment Opportunity Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $4,850,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/870">96 STAT. 870</page>
<appropriations level="intermediate">
<heading class="centered">Farm Credit Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administrative expenses” (increase of $259,000 in the limitation on administrative expenses);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Communications Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,000,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Election Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $184,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Emergency Management Agency</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,084,000, to be derived by transfer from “State and local assistance” and an additional $500,000 to be derived by transfer from “Emergency planning and assistance”, for a total available by transfer of $2,584,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Home Loan Bank Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administrative and nonadministrative expenses, Federal Home Loan Bank Board” (increase of $400,000 in the limitation on administrative expenses and an increase of $300,000 in the limitation on nonadministrativeexpenses);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Savings and Loan Insurance Corporation</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administrative expenses, Federal Savings and Loan Insurance Corporation” (increase of $30,000 in the limitation on administrative expenses);</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Labor Relations Authority</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $645,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Maritime Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $273,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Mine Safety and Health Review Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $225,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">General Services Administration</heading>
<subheading>Federal Buildings Fund</subheading>
<appropriations level="small">
<heading class="centered">limitations on availability of revenue</heading>
<content>In addition to the aggregate amount heretofore made available for real property management and related activities in fiscal year 1982, $3,022,000 shall be available for such purposes and the limitation on the amount available for program direction and centralized services is increased to $91,607,000: <i>Provided,</i> That any revenues and collections and any other sums accruing to this fund during fiscal year<page identifier="/us/stat/96/871">96 STAT. 871</page> 1982, excluding reimbursement under section 210(f)(6) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 490(f)(6)), in excess of $1,871,333,000 shall remain in the fund and shall not be available for expenditure except as authorized in appropriation Acts.</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Supply Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $4,088,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Transportation and Public Utilities Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $611,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Archives and Records Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $1,681,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Automated Data and Telecommunications Service</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $488,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Federal Property Resources Service</heading>
<appropriations level="small">
<heading class="centered">(transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Operating expenses”, $1,079,000; of which $501,000 shall be transferred from the appropriation “Rare silver dollars”;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">General Management and Administration</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $4,994,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Office oflnspector General”, $677,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Holocaust Memorial Council</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Holocaust memorial council”, $17,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Intelligence Community Staff</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Intelligence community staff”, $632,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Intergovernmental Agencies</heading>
<appropriations level="small">
<heading class="centered">advisory commission on intergovernmental relations</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $82,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">International Communication Agency</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $7,115,000, notwithstanding section 701 of the United States Information and Educational Exchange Act of 1948, as amended;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t22/s1476">22 USC 1476</ref>.</p></sidenote></listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">International Trade Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $603,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/872">96 STAT. 872</page>
<appropriations level="intermediate">
<heading class="centered">Merit Systems Protection Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $326,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">Office of Special Counsel: “Salaries and expenses”, $104,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Capital Planning Commission</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $106,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Foundation on the Arts and the Humanities</heading>
<appropriations level="small">
<heading class="centered">national endowment for the arts</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $170,000;</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Labor Relations Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,400,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Science Foundation</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Research and related activities”, $1,900,000 (and an increase of $300,000 in the limitation on program development and management), to remain available until September 30, 1983;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">National Transportation Safety Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $580,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Office of Personnel Management</heading>
<appropriations level="small">
<heading class="centered">(including transfer of funds)</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $3,312,000 together with an additional amount of $803,000 for current fiscal year administration expenses for the retirement and insurance programs to be transferred from the appropriate trust funds of the Office of PeTSOnnel Management in amounts to be determined by the Office of Personnel Management without regard to other statutes.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Pennsylvania Avenue Development Corporation</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $48,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Railroad Retirement Board</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Limitation on administration” (increase of $661,000 in use limitation on administration paid from the railroad retirement account): <i>Provided,</i> That the total number of full-time equivalent employees available to the Railroal Retirement Board under this heading and other appropriations of funds and other limitations on administration to pay expenses for activities required by law to be performed by the Board shall not be less than 1,578;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">Selective Service System</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $938,000;</listContent></listItem>
</list>
</content>
</appropriations>
<page identifier="/us/stat/96/873">96 STAT. 873</page>
<appropriations level="intermediate">
<heading class="centered">Smithsonian Institution</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $2,700,000;</listContent></listItem>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses, Woodrow Wilson International Center for Scholars”, $25,000;</listContent></listItem>
</list>
</content>
</appropriations>
<appropriations level="intermediate">
<heading class="centered">United States Tax Court</heading>
<content>
<list>
<listItem><listContent class="indent1 fontsize10 depth0">“Salaries and expenses”, $381,000.</listContent></listItem>
</list>
</content>
</appropriations>
</appropriations>
</title>
<title>
<num value="III">TITLE III</num>
<heading class="centered">GENERAL PROVISIONS</heading>
<section class="firstIndent1 fontsize10">
<num value="301"><inline class="smallCaps">Sec</inline>. 301. </num>
<content>No part of any appropriation contained in this Act shall<sidenote><p class="indent0 firstIndent0 fontsize8">Restriction.</p></sidenote> remain available for obligation beyond the current fiscal year unless expressly so provided herein.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="302"><inline class="smallCaps">Sec</inline>. 302. </num>
<content>Except where specifically increased or decreased elsewhere in this Act, the restrictions contained within appropriations, or provisions affecting appropriations or other funds, available during the fiscal year 1982, limiting the amount which may be expended for personal services, or for purposes involving personal services, or amounts which may be transferred between appropriations or authorizations available for or involving such services, are hereby increased to the extent necessary to meet increased pay costs authorized by or pursuant to law.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="303"><inline class="smallCaps">Sec</inline>. 303. </num>
<content>Notwithstanding any other provision of law, funds provided to the Department of Energy by this Act or any other Act for any fiscal year shall be usedto maintain not less than the number of full-time permanent Federal employees specified herein for each of the following offices, agencies, or categories of activity: (1) the Office of the Assistant Secretary for Conservation and Renewables, 352 employees, of which not less than 154 employees shall be assigned to conservation research and development activities, and not less than 180 employees shall be assigned to State and local conservation activities; (2) the Office of the Assistant Secretary for Fossil Energy, 754 employees, of which not less than 150 employees shall be assigned to activities of the headquarters organization, not less than 280 employees shall be assigned to the Pittsburgh Energy Technology Center, and not less than 250 employees shall be assigned to the Morgantown Energy Technology Center; (3) the Economic Regulatory Administration, 460 employees, of which not less than 40 employees shall be asaigned to the Office of Fuels Conversion; and (4) the Energy Information Administration, 490 employees: <proviso><i>Provided,</i> That, notwithstanding any other provision of law, in any case in which the President proposes to rescind, reserve, or defer funds which are available to maintain the Federal personnel levels required by this section, the President shall continue to obligate such funds in order to maintain such levels until a period of 46 days of continuous session of Congress has expired after the President has transmitted to the Congress a special message with respect to such rescission, reservation, or deferral under section 1012 or 1013 of the lmpoundment Control Act of 1974, as the case may be:</proviso><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1402">31 USC 1402</ref>, <ref href="/us/usc/t31/s1403">1403</ref>.</p></sidenote> <i>Provided further,</i> That if, within such 45-day period, the Congress passes a rescission bill with respect to any such rescission or reservation or fails to pass an impoundment resolution with respect to any such reservation, the President may withhold from obligation the funds<page identifier="/us/stat/96/874">96 STAT. 874</page> for which such special message was transmitted with respect to such rescission, reservation, or deferral: <proviso><i>Provided further,</i> That nothing in the foregoing provisions shall permit the transfer of funding or full-time permanent positions provided for programs and activities funded in Energy and Water Development Appropriation Acts to programs or activities funded in Interior and Related Agencies Appropriation Acts or vice versa.</proviso></content>
</section>
<section class="firstIndent1 fontsize10">
<num value="304"><inline class="smallCaps">Sec</inline>. 304. </num>
<content>Funds a propriated by chapter VIIof the Urgent Supplemental<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 191.</p></sidenote> Appropriations Act of 1982, Public Law 97–216, in the amount of $18,000,000 earmarked for use for flood control and related measures on the Cowlitz and Toutle Rivers shall be obligated or expended as expeditiouslr as practicable due to a declared state of emergency in the State of Washington as a result of a serious threat of catastrophic flooding.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="305"><inline class="smallCaps">Sec</inline>. 305. </num>
<subsection class="inline"><num value="a">(a)</num> <chapeau>The Congress finds that—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>since the enactment of Public Law 94–142, the Education for<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1401">20 USC 1401 note</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1411">20 USC 1411</ref>.</p></sidenote> All Handicapped Children Act of 1975, amending part B of the Education of the Handicapped Act, significant numbers of handicapped youngsters have been successfully brought into the Nation’s educational system;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>part B of the Education of the Handicapped Act has been consistently upheld since its enactment and any attempt to weaken the rights of handicapped children or the rights of parents of handicapped children has been rejected by the Congress;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>handicapped children have consistently demonstrated that they can and do take full advantage of the educational opportunities afforded to them;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>the success of part B of the Education of the Handicapped Act in States where it is in effect can be attributed in large measure to the statutory and regulatory provisions assuring the rights and participation of parents in determining the education of their children; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>the Department of Education has on August 4, 1982 published proposed changes in the regulations implementing part B of the Education of the Handicapped Act designed to eliminate the assurances that the rights and participation of parents and handicapped school children be recognized.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b) </num>
<chapeau>It is the sense of the Congress that—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>the proposed final regulations implementing part B of the Education of the Handicapped Act should not become effective, and should not be transmitted to the Congress under paragraph (1) of section 481(d) of the General Education Provisions Act, until<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t20/s1232">20 USC 1232</ref>.</p></sidenote>—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>after the 97th Congress has returned from the recess which is scheduled to begin in October 1982, or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>after the 98th Congress is convened, whichever first occurs;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the forty-five day period specified in such paragraph (1) should begin on the day that such regulations are transmitted to the Congress in accordance with clause (1) of this subsection; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>paragraph (2) (exoopt the first sentence) of section 431(d) of such Actshould not apply to such forty-five day period.</content>
</paragraph>
</subsection>
</section>
<section class="firstIndent1 fontsize10">
<num value="306"><inline class="smallCaps">Sec</inline>. 306. </num>
<content>Effective<sidenote><p class="indent0 firstIndent0 fontsize8">Restriction.</p><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> upon enactment of this Actand for the remainder of fiscal year 1983, notwithstanding any other provision of law, no funds may be paid out of the Treasury of the United States or out<page identifier="/us/stat/96/875">96 STAT. 875</page> of any fund of a Government corporation to any private individual or corporation in satisfaction of any assurance agreement or payment guarantee or other form of loan guarantee entered into by any agency or corporation of the United States Government with respect to loans made and credits extended to the Polish People’s Republic, unless the Polish People’s Republic has been declared to be in default of its debt to such individual or corporation or unless the President has provided a monthly written report to the Speaker of the House of Representatives and the President of the Senate explaining the manner in which the national interest of the United States has been served by any payments during the previous month under loan guarantee or credit assurance agreement with respect to loans made or credits extended to the Polish People’s Republic in the absence of a declaration of default.</content>
</section>
<section class="firstIndent1 fontsize10">
<num value="307"><inline class="smallCaps">Sec</inline>. 307. </num>
<content><p class="indent0 fontsize10">Notwithstanding any other provision of law, none of the funds made available by this or any other Act, heretofore or hereafter enacted, may be used to carry out section 103 and section 305(d)(3) of S. 1193 “An Act to authorize appropriations for fiscal<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 273, 294.</p></sidenote> years 1982 and 1983 for the Department of State, the International Communication Agency and the Board for International Broadcasting, and for other purposes”, unless reprogrammed in accordance with the procedures established by the Committees on Appropriations of the House and Senate.</p>
<p class="indent0 fontsize10">This Act may be cited as the “<shortTitle role="act">Supplemental Appropriations Act,<sidenote><p class="indent0 firstIndent0 fontsize8">Short title.</p></sidenote> 1982</shortTitle>”.</p></content>
</section>
</title>
<notes topic="vetoOverride">
<note>
<signature>
<name><inline class="smallCaps">Melvin Price</inline></name>
<role class="italic">Speaker of the House of Representatives Pro Tempore</role>
</signature>
<signature>
<name><inline class="smallCaps">Strom Thurmond</inline></name>
<role class="italic">President of the Senate pro tempore.</role>
</signature>
<heading class="centered">IN THE HOUSE OF REPRESENTATIVES, U.S.,</heading>
<p class="rightAlign"><i>September 9, 1982.</i></p>
<p class="indent1 firstIndent0 fontsize10">The House of Representatives having proceeded to reconsider the bill (H.R. 6863) entitled “An Act making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes”, returned by the President of the United States with his objections, to the House of Representatives, in which it originated, it was</p>
<resolvingClause class="indent1 firstIndent0 fontsize10"><i>Resolved,</i> </resolvingClause>
<p class="inline">That the said bill pass, two-thirds of the House of Representatives agreeing to pass the same.</p>
<signature>
<name><inline class="smallCaps">Edmund L. Henshaw, Jr.</inline></name>
<role class="italic">Clerk.</role>
</signature>
<page identifier="/us/stat/96/876">96 STAT. 876</page>
<notation>I certify that this Act originated in the House of Representatives.</notation>
<signature>
<name><inline class="smallCaps">Edmund L. Henshaw, Jr.</inline></name>
<role class="italic">Clerk.</role>
</signature>
<signature>
<name><i>By W. Raymond Colley</i></name>
<role class="italic">Deputy Clerk.</role>
</signature>
<heading class="centered">IN THE HOUSE OF REPRESENTATIVES, U.S.,</heading>
<p class="rightAlign"><i>September 10 (legislative day, September 8), 1982.</i></p>
<p class="indent1 firstIndent0 fontsize10">The Senate having proceeded to reconsider the bill (H.R. 6863) entitled “An Act making supplemental appropriations for the fiscal year ending September 30, 1982, and for other purposes”, returned by the President of the United States with his objections, to the House of Representatives, in which it originated, and passed by the House of Representatives on reconsideration of the same, it was</p>
<resolvingClause class="indent1 firstIndent0 fontsize10"><i>Resolved,</i> </resolvingClause>
<p class="inline">That the said bill pass, two-thirds of the Senators present having voted in the affirmative.</p>
<signature>
<name><inline class="smallCaps">William F. Hildenbrand</inline></name>
<role class="italic">Secretary.</role>
</signature>
</note>
</notes>
</main>
<legislativeHistory>
<heading><inline class="underline">LEGISLATIVE HISTORY</inline>—<ref href="/us/bill/97/hr/6863">H.R. 6863</ref>:</heading>
<note>
<headingText>HOUSE REPORTS:</headingText> No. <ref href="/us/hrpt/97/673">97–673</ref>(<committee>Comm. on Appropriations</committee>) and No. <ref href="/us/hrpt/97/747">97–747</ref> (<committee>Comm. of Conference</committee>).
</note>
<note>
<headingText>SENATE REPORT</headingText> No. <ref href="/us/hrpt/97/516">97–516</ref> (<committee>Comm. on Appropriations</committee>).
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">July 29, considered and passed House.</p>
<p class="indent4 firstIndent-1">Aug. 5, 9–11, considered and passed Senate, amended.</p>
<p class="indent4 firstIndent-1">Aug. 18, House agreed to conference report; receded and concurred in certain Senate amendments, in others with amendments, and disagreed to certain Senate amendments.</p>
<p class="indent4 firstIndent-1">Aug. 20, Senate agreed to conference report; resolved amendments in disagreement.</p>
</note>
<note>
<heading>WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 18, No. 85 (1982):</heading>
<p class="indent4 firstIndent-1">Aug. 28, Presidential veto message.</p>
</note>
<note>
<heading>CONGRESSIONAL RECORD, Vol. 128 (1982):</heading>
<p class="indent4 firstIndent-1">Sept. 9, House overrode veto.</p>
<p class="indent4 firstIndent-1">Sept. 10, Senate overrode veto.</p>
</note>
</legislativeHistory>
</pLaw>
</component>

<component>
<pLaw>
<meta>
<dc:title>Public Law 97–258: To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”.</dc:title>
<dc:type>Public Law</dc:type>
<docNumber>258</docNumber>
<citableAs>Public Law 97–258</citableAs>
<citableAs>96 Stat. 877</citableAs>
<approvedDate>1982-09-13</approvedDate>
<dc:publisher>United States Government Publishing Office</dc:publisher>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<processedBy>Digitization Vendor</processedBy>
<processedDate>2025-07-31</processedDate>
<congress>97</congress>
<session>1</session>
<publicPrivate>public</publicPrivate>
</meta>
<preface>
<page identifier="/us/stat/96/877">96 STAT. 877</page>
<dc:type>Public Law</dc:type> <docNumber>97–258</docNumber>
<congress value="97">97th Congress</congress>
</preface>
<main>
<longTitle>
<docTitle>An Act</docTitle>
<officialTitle>To revise, codify, and enact without substantive change certain general and permanent laws, related to money and finance, es title 31, United States Code, “Money and Finance”.</officialTitle><sidenote><p class="centered fontsize8"><approvedDate date="1982-09-13">Sept. 13, 1982</approvedDate></p><p class="centered fontsize8">[<ref href="/us/bill/97/hr/6128">H.R. 6128</ref>]</p></sidenote>
</longTitle>
<enactingFormula><i>Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled</i>,</enactingFormula><sidenote><p class="indent0 firstIndent0 fontsize8">Money and Finance.</p><p class="indent0 firstIndent0 fontsize8">Enactment as title 31, United States Code.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s101">31 USC prec. 101 note</ref>.</p></sidenote>
<section>
<heading class="smallCaps centered">title 31, united states code</heading>
<section class="firstIndent1 fontsize10">
<num value="1"><inline class="smallCaps">Section</inline> 1. </num>
<content>Certain general and permanent laws of the United States, related to money and finance, are revised, codified, and enacted as title 31, United States Code, “Money and Finance”, as follows:</content>
</section>
</section>
<title>
<num value="31">TITLE 31—</num>
<heading class="centered bold">MONEY AND FINANCE</heading>
<toc>
<referenceItem role="subtitle"><designator><inline class="smallCaps">Subtitle</inline></designator><target>Sec.</target></referenceItem>
<referenceItem role="subtitle"><designator>I.</designator> <label leaderChar="." leaderAlign="right">GENERAL</label><target>101</target></referenceItem>
<referenceItem role="subtitle"><designator>II.</designator> <label leaderChar="." leaderAlign="right">THE BUDGET PROCESS</label><target>1101</target></referenceItem>
<referenceItem role="subtitle"><designator>III.</designator> <label leaderChar="." leaderAlign="right">FINANCIAL MANAGEMENT</label><target>3101</target></referenceItem>
<referenceItem role="subtitle"><designator>IV.</designator> <label leaderChar="." leaderAlign="right">MONEY</label><target>5101</target></referenceItem>
<referenceItem role="subtitle"><designator>V.</designator> <label leaderChar="." leaderAlign="right">GENERAL ASSISTANCE ADMINISTRATION</label><target>6101</target></referenceItem>
<referenceItem role="subtitle"><designator>VI.</designator> <label leaderChar="." leaderAlign="right">MISCELLANEOUS</label><target>9101</target></referenceItem>
</toc>
<subtitle>
<num value="I">SUBTITLE I—</num><heading class="centered bold">GENERAL</heading>
<toc>
<referenceItem role="chapter"><designator><inline class="smallCaps">Chapter</inline></designator><target>Sec.</target></referenceItem>
<referenceItem role="chapter"><designator>1.</designator> <label leaderChar="." leaderAlign="right">DEFINITIONS</label><target>101</target></referenceItem>
<referenceItem role="chapter"><designator>3.</designator> <label leaderChar="." leaderAlign="right">DEPARTMENT OF THE TREASURY</label><target>301</target></referenceItem>
<referenceItem role="chapter"><designator>5.</designator> <label leaderChar="." leaderAlign="right">OFFICE OF MANAGEMENT AND BUDGET</label><target>501</target></referenceItem>
<referenceItem role="chapter"><designator>7.</designator> <label leaderChar="." leaderAlign="right">GENERAL ACCOUNTING OFFICE</label><target>701</target></referenceItem>
</toc>
<chapter>
<num value="1">CHAPTER 1—</num><heading class="centered">DEFINITIONS</heading>
<toc>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>101.</designator> <label>Agency.</label></referenceItem>
<referenceItem role="section"><designator>102.</designator> <label>Executive agency.</label></referenceItem>
<referenceItem role="section"><designator>103.</designator> <label>United States.</label></referenceItem>
</toc>
<section>
<num value="101">§ 101.</num> <heading class="bold">Agency</heading>
<content>In this title, “agency” means a department agency, or instrumentality of the United States Government.</content>
</section>
<section>
<num value="102">§ 102.</num> <heading class="bold">Executive agency</heading>
<content>In this title, “executive agency” means a department, agency, or instrumentality in the executive branch of the United States Government.</content>
</section>
<section>
<num value="103">§ 103.</num> <heading class="bold">United States</heading>
<content>In this title, “United States”, when used in a geographic sense, means the States of the United States and the District of Columbia.</content>
</section>
</chapter>
<page identifier="/us/stat/96/878">96 STAT. 878</page>
<chapter>
<num value="3">CHAPTER 3—</num><heading class="centered">DEPARTMENT OF THE TREASURY</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator><label>ORGANIZATION</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>301.</designator> <label>Department of the Treasury.</label></referenceItem>
<referenceItem role="section"><designator>302.</designator> <label>Treasury of the United States.</label></referenceItem>
<referenceItem role="section"><designator>303.</designator> <label>Bureau of Engraving and Printing.</label></referenceItem>
<referenceItem role="section"><designator>304.</designator> <label>Bureau of the Mint.</label></referenceItem>
<referenceItem role="section"><designator>305.</designator> <label>Federal Financing Bank.</label></referenceItem>
<referenceItem role="section"><designator>306.</designator> <label>Fiscal Service.</label></referenceItem>
<referenceItem role="section"><designator>307.</designator> <label>Office of the Comptroller of the Currency.</label></referenceItem>
<referenceItem role="section"><designator>308.</designator> <label>United States Customs Service.</label></referenceItem>
<referenceItem role="section"><designator>309.</designator> <label>Continuing in office.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator><label>ADMINISTRATIVE</label></referenceItem>
<referenceItem role="section"><designator>321.</designator> <label>General authority of the Secretary.</label></referenceItem>
<referenceItem role="section"><designator>322.</designator> <label>Working capital fund.</label></referenceItem>
<referenceItem role="section"><designator>323.</designator> <label>Investment of operating cash.</label></referenceItem>
<referenceItem role="section"><designator>324.</designator> <label>Disposing and extending the maturity of obligations.</label></referenceItem>
<referenceItem role="section"><designator>325.</designator> <label>International affairs authorization.</label></referenceItem>
<referenceItem role="section"><designator>326.</designator> <label>Availability of appropriations for certain expenses.</label></referenceItem>
<referenceItem role="section"><designator>327.</designator> <label>Advancements and reimbursements for services.</label></referenceItem>
<referenceItem role="section"><designator>328.</designator> <label>Accounts and payments of former disbursing officials.</label></referenceItem>
<referenceItem role="section"><designator>329.</designator> <label>Limitations on outside activities.</label></referenceItem>
<referenceItem role="section"><designator>330.</designator> <label>Practice before the Department.</label></referenceItem>
<referenceItem role="section"><designator>331.</designator> <label>Reports.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">ORGANIZATION</heading>
<section>
<num value="301">§ 301.</num> <heading class="bold">Department of the Treasury</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Department of the Treasury is an executive department of the United States Government at the seat of the Government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The head of the Department is the Secretary of the Treasury. The Secretary is appointed by the President, by and with the advice and consent of the Senate.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Department has a Deputy Secretary of the Treasury appointed by the President, by and with the advice and consent of the Senate. The Deputy Secretary shall carry out—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>duties and powers prescribed by the Secretary; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the duties and powers of the Secretary when the Secretary is absent or unable to serve or when the office of Secretary is vacant.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Department has an Under Secretary, an Under Secretary for Monetary Affairs, 2 Deputy Under Secretaries, and a Treasurer of the United States, appointed by the President, by and with the advice and consent of the Senate. The Department also has a Fiscal Assistant Secretary appointed by the Secretary. They shall carry out duties and powers prescribed by the Secretary. When appointing the Under Secretary, the President may designate the Under Secretary as Counselor. When appointing each Deputy Under Secretary, the President may designate the Deputy Under Secretary as an Assistant Secretary.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>The Department bas 5 Assistant Secretaries appointed by the President, by and with the advice and consent of the Senate. The Assistant Secretaries shall carry out duties and powers prescribed by the Secretary. The Assistant Secretaries appointed under this subsection are in addition to the Assistant Secretaries appointed under subsection (d) of this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Department has a General Counsel appointed by the President, by and with the advice and consent of the Senate. The General Counsel is the chief law officer of the Department. Without<page identifier="/us/stat/96/879">96 STAT. 879</page> regard to those provisions of title 5 governing appointment in the competitive service, the Secretary may appoint not more than 5 Assistant General Counsels. The Secretary may designate one of the Assistant General Counsels to act as the General Counsel when the General Counsel is absent or unable to serve or when the office of General Counsel is vacant. The General Counsel and Assistant General Counsels shall carry out duties and powers prescribed by the Secretary.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The President may appoint, by and with the advice and consent of the Senate, an Assistant General Counsel who shall be the Chief Counsel for the Internal Revenue Service. The Chief Counsel is the chief law officer for the Service and shall carry out duties and powers prescribed by the Secretary.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <content>The Department shall have a seal.</content>
</subsection>
</section>
<section>
<num value="302">§ 302.</num> <heading class="bold">Treasury of the United States</heading>
<content>The United States Government has a Treasury of the United States. The Treasury is in the Department of the Treasury.</content>
</section>
<section>
<num value="303">§ 303.</num> <heading class="bold">Bureau of Engraving and Printing</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Bureau of Engraving and Printing is a bureau in the Department of the Treasury.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The head of the Bureau is the Director of the Bureau of Engraving and Printing appointed by the Secretary of the Treasury. The Director—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>shall carry out duties and powers prescribed by the Secretary; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>reports directly to the Secretary.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="304">§ 304.</num> <heading class="bold">Bureau of the Mint</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Bureau of the Mint is a bureau in the Department of the Treasury.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>The head of the Bureau is the Director of the Mint. The Director is appointed by the President, by and with the advice and consent of the Senate. The term of the Director is 5 years. The President may remove the Director from office. On removal, the President shall send a message to the Senate giving the reasons for removal.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Director shall carry out duties and powers prescribed by the Secretary of the Treasury.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="305">§ 305.</num> <heading class="bold">Federal Financing Bank</heading>
<content>The Federal Financing Bank, established under sectjon 4 of the Federal Financing Bank Act of 1973 (12 U.S.C. 2283), is subject to the direction and supervision of the Secretary of the Treasury.</content>
</section>
<section>
<num value="306">§ 306.</num> <heading class="bold">Fiscal Service</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Fiscal Service is a service in the Department of the Treasury.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The head of the Fiscal Service is the Fiscal Assistant Secretary appointed under section 301(d) of this title.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Fiscal Service has a—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>Bureau of Government Financial Operations, having as its head a Commissioner of Government Financial Operations; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Bureau of the Public Debt, having as its head a Commissioner of the Public Debt.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/880">96 STAT. 880</page>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary of the Treasury may designate another officer of the Department to act as the Fiscal Assistant Secretary when the Fiscal Assistant Secretary is absent or unable to serve or when the officeof Fiscal Assistant Secretary is vacant.</content>
</subsection>
</section>
<section>
<num value="307">§ 307.</num> <heading class="bold">Office of the ComptroUer of the Currency</heading>
<content>The Office of the Comptroller of the Currency, established under section 324 of the Revised Statutes (12 U.S.C. 1), is an office in the Department of the Treasury.</content>
</section>
<section>
<num value="308">§ 308.</num> <heading class="bold">United States Customs Service</heading>
<content>The United States Customs Service, established under section 1 of the Act of March 3, 1927 (19 U.S.C. 2071); is a service in the Department of the Treasury.</content>
</section>
<section>
<num value="309">§ 309.</num> <heading class="bold">Continuing in office</heading>
<content>When the term of office of an officer of the Department of the Treasury ends, the officer may continue to serve until a successor is appointed and qualified.</content>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">ADMINISTRATIVE</heading>
<section>
<num value="321">§ 321.</num> <heading class="bold">General authority of the Secretary</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>prepare plans for improving and managing receipts of the United States Government and managing the public debt;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>carry out services related to finances that the Secretary is required to perform;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>issue warrants for money drawn on the Treasury consistent with appropriations;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>mint coins, engrave and print currency and security documents, and refine and assay bullion, and may strike medals;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote>prescribe regulations that the Secretary considers best calculated to promote the public convenience and security, and to protect the Government and individuals from fraud and loss, that apply to anyone who may—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>receive for the Government, Treasury notes, United States notes, or other Government securities; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>be engaged or employed in preparing and issuing those notes or securities;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>collect receipts;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>with a view to prosecuting persons, take steps to discover fraud and attempted fraud involving receipts and decide on ways to prevent and detect fraud; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<chapeau>maintain separate accounts of taxes received in each State, territory, and possession of the United States, and collection district, with each account listing—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>each kind of tax;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the amount of each tax; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the money paid as pay and allowances to officers and employees of the Department collecting taxes in that State, territory, possession, or district.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Secretary may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>prescribe regulations to carry out the duties and powers of the Secretary;</content>
</paragraph>
<page identifier="/us/stat/96/881">96 STAT. 881</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>delegate duties and powers of the Secretary to another officer or employee of the Department of the Treasury;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>transfer within the Department the records, property, officers, employees, and unexpended balances of appropriations, allocations, and amounts of the Department that the Secretary considers necessary to carry out a delegation made under clause (2) of this subsection;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>detail, in addition to details authori?ed under another law, not more than 6 officers and employees of the Department at any one time to enforce the laws related to the Department, except that of those 6 officers and employees not more than 4 officers and employees—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>paid from the appropriations for the collection of customs may be so detailed;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>paid from the appropriations for internal revenue ma be so detailed; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>paid from the appropriations for suppressing counterfeiting and other crimes may be so detailed;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>authorize, at rates and under conditions prescribed by the Secretary, the private use of telephone lines controlled by the Department when the use does not interfere with Department business; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>buy arms and ammunition required by officers and employees of the Department in carrying out their duties and powers.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>Duties and powers of officers and employees of the Department are vested in the Secretary except duties and powers—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>vested by subchapter II of chapter 5 of title 5 in administrative<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s551">5 USC 551</ref>.</p></sidenote> law judges employed by the Secretary; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>of the Comptroller of the Currency.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="322">§ 322.</num> <heading class="bold">Working capital fund</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Department of the Treasury has a working capital fund. Amounts in the fund are available for expenses of operating and maintaining common administrative services of the Department that the Secretary of the Treasury, with the approval of the Director of the Office of Management and Budget, decides may be carried out more advantageously and more economically as central services. Amounts in the fund may total not more than $1,000,000 at any time.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Amounts in the fund remain available until expended. Amounts may be appropriated to the fund.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The fund consists of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>amounts appropriated to the fund;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>to the extent transferred to the fund by the Secretary, the reasonable value of supply inventories, equipment, and other assets and inventories on order for providing services out of amounts in the fund, less related liabilities and unpaid obligations;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>amounts received from the sale or exchange of property; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>payments received for loss or damage to property of the fund.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The fund shall be reimbursed, or credited with advance payments, from amounts available to the Department or from other sources, for supplies and services at rates that will equal the expenses of operation, including accrual of annual leave and the<page identifier="/us/stat/96/882">96 STAT. 882</page> depreciation of plant and equipment. Amounts the Secretary decides are in excess of the needs of the fund shall be deposited at the end of each fiscal year in the Treasury as miscellaneous receipts.</content>
</subsection>
</section>
<section>
<num value="323">§ 323.</num> <heading class="bold">Investment of operating cash</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>To manage United States cash, the Secretary of the Treasury may invest any part of the operating cash of the Treasury for not more than 90 days. Investments may be made in obligations of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>depositaries maintaining Treasury tax and loan accounts secured by pledged collateral acceptable to the Secretary; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the United States Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Subsection (a) of this section does not—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>require the Secretary to invest a cash balance held in a particular account; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>permit the Secretary to require the sale of obligations by a particular person, dealer, or financial institution.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Secretary shall consider the prevailing market in prescribing rates of interest for investments under subsection (a)(1) of this section.</content>
</subsection>
</section>
<section>
<num value="324">§ 324.</num> <heading class="bold">Disposing and extending the maturity of obligations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>dispose of obligations—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>acquired by the Secretary for the United States Government; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>delivered by an executive agency; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>make arrangements to extend the maturity of those obligations.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary may dispose or extend the maturity of obligations under subsection (a) of this section in the way, in amounts, at prices (for cash, obligations, property, or a combination of cash, obligations, or property), and on conditions the Secretary considers advisable and in the public interest. However, the Secretary may not dispose of obligations of one issuer, held by the Secretary at one time, having on the date of disposal a total face or par value of more than $1,000,000 or, if no-par obligations, a stated or book value of more than $1,000,000.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The authority under this section is in addition to authority under another law.</content>
</subsection>
</section>
<section>
<num value="325">§ 325.</num> <heading class="bold">International affairs authorization</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Under regulations prescribed by the Secretary of the Treasury, the Secretary may provide officers and employees of the Department of the Treasury carrying out international affairs duties and powers of the Department with allowances and benefits comparable to those provided under chapter 9 of title I of the Foreign Service Act of 1980 (22 U.S.C. 4081 et seq.).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation.</p></sidenote>The following amounts may be appropriated to the Secretary for the fiscal year ending September 30, 1982:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>not more than $22,896,000 to carry out the international affairs duties and powers of the Department (including amounts for official functions and reception and representation expenses).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>not more than $1,000,000 for increases in—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5382">5 USC 5382</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5301">5 USC 5301 <i>et seq</i></ref>.</p></sidenote>pay, under section 5382(c) and subchapter I of chapter 53 of title 5 (except section 5303), of officers and employees<page identifier="/us/stat/96/883">96 STAT. 883</page> carrying out the duties and powers referred to in clause (1) of this subsection;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>departmental contributions attributable to those pay increases; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>allowances and benefits, because of cost of living increases, provided under subsection (a) of this section.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<chapeau>Necessary amounts may be appropriated to the Secretary for<sidenote><p class="indent0 firstIndent0 fontsize8">Appropriation.</p></sidenote> each fiscal year beginning after September 30, 1982—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>to carry out the international affairs duties and powers of the Department (including amounts for official functions and reception and representation expenses);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>for increases in—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>pay, under section 5382(c) and subchapter I of chapter<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5382">5 USC 5382</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5301">5 USC 5301 <i>et seq</i></ref>.</p></sidenote> 53 of title 5 (except section 5303), of officers and employees carrying out the duties and powers referred to in clause (1) of this subsection;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>departmental contributions attributable to those pay increases; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>allowances and benefits, because of cost of living increases, provided under subsection (a) of this section.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section>
<num value="326">§ 326.</num> <heading class="bold">Availability of appropriations for certain expenses</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Under regulations prescribed by the Secretary of the Treasury, an appropriation for the Department of the Treasury available to pay travel expenses also is available to pay expenses to attend meetings of organizations related to the function or activity for which the appropriation is made.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary may approve reimbursement to agents on protective missions for subsistence expeDSe13 authorized by law without regard to rates established under section 5702 of title 5.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5702">5 USC 5702</ref>.</p></sidenote></content>
</subsection>
</section>
<section>
<num value="327">§ 327.</num> <heading class="bold">Advancements and reimbursements for services</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In this section, “service” includes service provided in<sidenote><p class="indent0 firstIndent0 fontsize8">“Service.”</p></sidenote>—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>disbursing and receiving amounts.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>servicing bonds.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>making accounts.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>maintaining bank accounts.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>When the Secretary of the Treasury provides a service for an agency (except the Department of the Treasury) for which amounts have not been appropriated to the Department, the agency may advance for credit or reimburse the Department the amounts necessary to provide the service. Notwithstanding section 3302 of this title, amounts advanced or reimbursed may be credited to the appropriation of the Department that is current when the service is provided.</content>
</subsection>
</section>
<section>
<num value="328">§ 328.</num> <heading class="bold">Accounts and payments of former disbursing officials</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>If a chief disbursing official or a director of a disbursing center of the Department of the Treasury dies, resigns, or leaves office, the deputy chief disbursing official or the deputy director of the disbursing center designated by the Secretary of the. Treasury may continue the accounts and payments in the name of the former disbursing official or director through the last day of the 2d month after the month in which the death, resignation, or separation occurs. The accounts and payments shall be allowed, audited, and settled as provided by law. The Secretary shall honor checks signed in the<page identifier="/us/stat/96/884">96 STAT. 884</page> name of the former disbursing official or director in the same way as if the former disbursing official or director had continued in office.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Only the deputy chief or deputy director designated under subsection (a) of this section is liable for actions taken in the name of the former disbursing official under subsection (a).</content>
</subsection>
</section>
<section>
<num value="329">§ 329.</num> <heading class="bold">Limitations on outside activities</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Secretary of the Treasury and the Treasurer may not—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>be involved in trade or commerce;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>own any part of a vessel (except a pleasure vessel);</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>buy or hold as a beneficiary in trust public property;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>be involved in buying or disposing of obligations of a State or the United States Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>personally take or use a benefit gained from conducting business of the Department of the Treasury except as authorized by law.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Fine.</p></sidenote>An officer violating this subsection shall be fined $3,000, removed from office, and thereafter may not hold an office of the Government.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>An individual (except prosecutors) giving information leading to the prosecution and conviction of an individual violating this subsection shall receive $1,500 of the fine when paid.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>An officer or employee of the Department (except the Secretary or Treasurer) may not—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>carry on a trade or business in the funds, debts, or pr rtyof a State or the Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>personally use a benefit gained from conducting business of the Department.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Fine.</p></sidenote>An officer or employee violating this subsection shall be fined $500 and removed from office.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="330">§ 330.</num> <heading class="bold">Practice before the Department</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau><sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s500">5 USC 500</ref>.</p></sidenote>Subject to section 500 of title 5, the Secretary of the Treasury may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>regulate the practice of representatives of persons before the Department of the Treasury; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>before admitting a representative to practice, require that the representative demonstrate—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>good character;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>good reputation;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>necessary qualifications to enable the representative to provide to persons valuable service; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>competency to advise and assist persons in presenting their cases.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>After notice and opportunity for a proceeding, the Secretary may suspend or disbar from practice before the Department a representative who—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>is incompetent;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>is disreputable;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>violates regulations prescribed under this section; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>with intent to defraud, willfully and knowingly misleads or threatens the person being represented or a prospective person to be represented.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="331">§ 331.</num> <heading class="bold">Reports</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall submit to Congress each year an annual report. The report shall include—</chapeau>
<page identifier="/us/stat/96/885">96 STAT. 885</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a statement of the public receipts and public expenditures for the prior fiscal year;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>estimat:es of public receipts and public expenditures for the current and next fiscal years;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>plans for improving and increasing public receipts to provide Congress with information on ways to raise amounts necessary to meet public expenditures;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>a statement of all contracts for supplies or services made by the Secretary during the prior fiscal year;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>a statement of appropriations expended to pay for miscellaneous claims not otherwise provided for;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>a statement on all payments made from the fund under section 3126 of this titlefor the prior fiscal year; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<chapeau>estimates of amounts for payment under section 1322(b) of this title.</chapeau>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the total and individual amounts of contingent liabilities and unfunded liabilities of the United States Government;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>as far as practicable, trust fund liabilities, liabilities of Government corporations, indirect liabilities not included as a part of the public debt, and liabilities of insurance and annuity programs (including their actuarial status);</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>collateral pledged and assets available (or to be realized) as security for the liabilities (separately noting Government obligations) and other assets specifically available to liquidate the liabilities of the Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>the total amount in each category under clauses (A)-(C) of this paragraph for each agency.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The report shall present the information required under paragraph (1) of this subsection in a concise way, with explanatory material (including an analysis of the significance of liabilities based on past experience and probable risk) the Secretary considers desirable.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>On the first day of each regular session of Congress, the Secretary shall submit to Congress a report for the prior fiscal year on the total amount of public receipts and public expenditures listing receipts, when practicable, by ports, districts, and States and the expenditures by each appropriation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary shall report to either House of Congress in person or in writing, as required, on matters referred to the Secretary by that House of Congress.</content>
</subsection>
</section>
</subchapter>
</chapter>
<chapter>
<num value="5">CHAPTER 5—</num><heading class="centered">OFFICE OF MANAGEMENT AND BUDGET</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>ORGANIZATION</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>501.</designator> <label>Office of Management and Budget.</label></referenceItem>
<referenceItem role="section"><designator>502.</designator> <label>Officers.</label></referenceItem>
<referenceItem role="section"><designator>503.</designator> <label>Office of Information and Regulatory Affairs.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>ADMINISTRATIVE</label></referenceItem>
<referenceItem role="section"><designator>521.</designator> <label>Employees.</label></referenceItem>
<referenceItem role="section"><designator>522.</designator> <label>Necessary expenditures.</label></referenceItem>
</toc>
<page identifier="/us/stat/96/886">96 STAT. 886</page>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">ORGANIZATION</heading>
<section>
<num value="501">§ 501.</num> <heading class="bold">Office of Management and Budget</heading>
<content>The Office of Management and Budget is an office in the Executive Office of the President.</content>
</section>
<section>
<num value="502">§ 502.</num> <heading class="bold">Officers</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The head of the Office of Management and Budget is the Director of the Office of Management and Budget. The Director is appointed by the President, by and with the advice and consent of the Senate. Under the direction of the President, the Director shall administer the Office.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Office has a Deputy Director of the Office of Management and Budget, appointed by the President, by and with the advice and consent of the Senate. The Deputy Director—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>shall carry out the duties and powers prescribed by the Director; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>acts as the Director when the Director is absent or unable to serve or when the office of Director is vacant.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Office has 3 Assistant Directors who shall carry out the duties and powers prescribed by the Director.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Office may have not more than 6 additional officers, each of whom is appointed in the competitive service by the Director, with the approval of the President. Each additional officer shall carry out the duties and powers prescribed by the Director. The Director shall specify the titleof each additional officer.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>When the Director and Deputy Director are absent or unable to serve or when the offices of Director and Deputy Director are vacant, the President may designate an officer of the Office to act as Director.</content>
</subsection>
</section>
<section>
<num value="503">§ 503.</num> <heading class="bold">Office of Information and Regulatory Affairs</heading>
<content>The Office of Information and Regulatory Affairs, established under<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t44/s3503">44 USC 3503</ref>.</p></sidenote> section 3503 of title 44, is an office in the Office of Management and Budget.</content>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">ADMINISTRATIVE</heading>
<section>
<num value="521">§ 521.</num> <heading class="bold">Employees</heading>
<content>The Director of the Office of Management and Budget shall appoint and fix the pay of employees of the Office under regulations prescribed by the President.</content>
</section>
<section>
<num value="522">§ 522.</num> <heading class="bold">Necessary expenditures</heading>
<content>The Director of the Office of Management and Budget may make necessary expenditures for the Office under regulations prescribed by the President.</content>
</section>
</subchapter>
</chapter>
<chapter>
<num value="7">CHAPTER 7—</num><heading class="centered">GENERAL ACCOUNTING OFFICE</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>DEFINITIONS AND GENERAL ORGANIZATION</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>701.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>702.</designator> <label>General Accounting Office.</label></referenceItem>
<referenceItem role="section"><designator>703.</designator> <label>Comptroller General and Deputy Comptroller General.</label></referenceItem>
<referenceItem role="section"><designator>704.</designator> <label>Relationship to other laws.</label></referenceItem>
<page identifier="/us/stat/96/887">96 STAT. 887</page>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>GENERAL DUTIES AND POWERS</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>711.</designator> <label>General authority.</label></referenceItem>
<referenceItem role="section"><designator>712.</designator> <label>Investigating the use of public money.</label></referenceItem>
<referenceItem role="section"><designator>713.</designator> <label>Audit of Internal Revenue Service and Bureau of Alcohol, Tobacco, and Firearms.</label></referenceItem>
<referenceItem role="section"><designator>714.</designator> <label>Audit of Financial Institutions Examination Council, Federal Reserve Board, Federal reserve banks, Federal Deposit Insurance Corporation, and Office of Comptroller of the Currency.</label></referenceItem>
<referenceItem role="section"><designator>715.</designator> <label>Audit of accounts and operations of the District of Columbia government.</label></referenceItem>
<referenceItem role="section"><designator>716.</designator> <label>Availability of information and inspection of records.</label></referenceItem>
<referenceItem role="section"><designator>717.</designator> <label>Evaluating programs and activities of the United States Government.</label></referenceItem>
<referenceItem role="section"><designator>718.</designator> <label>Availability of draft reports.</label></referenceItem>
<referenceItem role="section"><designator>719.</designator> <label>Comptroller General reports.</label></referenceItem>
<referenceItem role="section"><designator>720.</designator> <label>Agency reports.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER III—</designator> <label>PERSONNEL</label></referenceItem>
<referenceItem role="section"><designator>731.</designator> <label>General.</label></referenceItem>
<referenceItem role="section"><designator>732.</designator> <label>Personnel management system.</label></referenceItem>
<referenceItem role="section"><designator>733.</designator> <label>Senior Executive Service.</label></referenceItem>
<referenceItem role="section"><designator>734.</designator> <label>Assignments and details to Congress.</label></referenceItem>
<referenceItem role="section"><designator>735.</designator> <label>Relationship to other laws.</label></referenceItem>
<referenceItem role="section"><designator>736.</designator> <label>Authorization of appropriations.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER IV—</designator> <label>PERSONNEL APPEALS BOARD</label></referenceItem>
<referenceItem role="section"><designator>751.</designator> <label>Organization.</label></referenceItem>
<referenceItem role="section"><designator>752.</designator> <label>Chairman and General Counsel.</label></referenceItem>
<referenceItem role="section"><designator>753.</designator> <label>Duties and powers.</label></referenceItem>
<referenceItem role="section"><designator>754.</designator> <label>Action by the Comptroller General.</label></referenceItem>
<referenceItem role="section"><designator>755.</designator> <label>Judicial review.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER V—</designator> <label>ANNUITIES</label></referenceItem>
<referenceItem role="section"><designator>771.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>772.</designator> <label>Annuity of the Comptroller General.</label></referenceItem>
<referenceItem role="section"><designator>773.</designator> <label>Election of survivor benefits.</label></referenceItem>
<referenceItem role="section"><designator>774.</designator> <label>Survivor annuities.</label></referenceItem>
<referenceItem role="section"><designator>775.</designator> <label>Refunds.</label></referenceItem>
<referenceItem role="section"><designator>776.</designator> <label>Payment of survivor benefits.</label></referenceItem>
<referenceItem role="section"><designator>777.</designator> <label>Annuity increases.</label></referenceItem>
<referenceItem role="section"><designator>778.</designator> <label>Dependency and disability decisions.</label></referenceItem>
<referenceItem role="section"><designator>779.</designator> <label>Use of appropriations.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">DEFINITIONS AND GENERAL ORGANIZATION</heading>
<section>
<num value="701">§ 701.</num> <heading class="bold">Definitions</heading>
<chapeau>In this chapter—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>“agency” includes the District of Columbia government but does not include the legislative branch or the Supreme Court.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>“appropriations” means appropriated amounts and includes, in appropriate context—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>funds;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>authority to make obligations by contract before appropriations; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>other authority making amounts available for obligation or expenditure.</content>
</subparagraph>
</paragraph>
</section>
<section>
<num value="702">§ 702.</num> <heading class="bold">General Accounting Office</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The General Accounting Office is an instrumentality of the United States Government independent of the executive departments.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The head of the Officeis the Comptroller General of the United States. The Office has a Deputy Comptroller General of the United States.</content>
</subsection>
<page identifier="/us/stat/96/888">96 STAT. 888</page>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>The Administrator of General Services shall provide the Comptroller General with space in the General Accounting Office Building that the Comptroller General considers necessary for use by the Comptroller General.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<content>The Comptroller General may adopt a seal for the Office.</content>
</subsection>
</section>
<section>
<num value="703">§ 703.</num> <heading class="bold">Comptroller General and Deputy Comptroller General</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General and Deputy Comptroller General are appointed by the President, by and with the advice and consent of the Senate.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>When a vacancy occurs in the office of Comptroller General or Deputy Comptroller General, a commission is established to recommend individuals to the President for appointment to the vacant office. The commission shall be composed of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the Speaker of the House of Representatives;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the President pro tempore of the Senate;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the majority and minority leaders of the House of Representatives and the Senate;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>the chairmen and ranking minority members of the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>when the office of Deputy Comptroller General is vacant, the Comptroller General.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>A commission established because of a vacancy in the office of the Comptroller General shall recommend at least 8 individuals. The President may ask the commission to recommend additional individuals.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as provided in subsection (e) of this section, the term of the Comptroller General is 15 years. The Comptroller General may not be reappointed. The term of the Deputy Comptroller General expires on the date an individual is appointed Comptroller General. The Deputy Comptroller General may continue to serve until a successor is appointed.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Deputy Comptroller General—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>carries out duties and powers prescribed by the Comptroller General; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>acts for the Comptroller General when the Comptroller General is absent or unable to serve or when the office of Comptroller General is vacant.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Comptroller General shall designate an officer or employee of the General Accounting Office to act as Comptroller General when the Comptroller General and Deputy Comptroller General are absent or unable to serve or when the offices of Comptroller General and Deputy Comptroller General are vacant.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>A Comptroller General or Deputy Comptroller General retires on becoming 70 years of age. Either maybe removed at any time by—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>impeachment; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<chapeau>joint resolution of Congress, after notice and an opportunity for a hearing, only for—</chapeau>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content>permanent disability;</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content>inefficiency;</content>
</clause>
<clause class="indent3 fontsize10">
<num value="iii">(iii) </num>
<content>neglect of duty;</content>
</clause>
<clause class="indent3 fontsize10">
<num value="iv">(iv) </num>
<content>malfeasance; or</content>
</clause>
<clause class="indent3 fontsize10">
<num value="v">(v) </num>
<content>a felony or conduct involving moral turpitude.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A Comptroller General or Deputy Comptroller General removed from office under paragraph (1) of this subsection may not be reappointed to the office.</content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/889">96 STAT. 889</page>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <chapeau>The annual rate of basic pay of the—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>Comptroller General is equal to the rate for level II of the Executive Schedule; and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5313">5 USC 5313</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Deputy Comptroller General is equal to the rate for level III of the Executive Schedule.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5314">5 USC 5314</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
<section>
<num value="704">§ 704.</num> <heading class="bold">Relationship to other laws</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>To the extent applicable, all laws generally related to administering an agency apply to the Comptroller General.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A copy of a record and a transcript from a record or proceeding of the Comptroller General, that theComptroller General or Deputy Comptroller General certifies under seal, shall be admitted as evidence with the same effect as a copy or transcript referred to in section 1733 of title 28.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s1733">28 USC 1733</ref>.</p></sidenote></content>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">GENERAL DUTIES AND POWERS</heading>
<section>
<num value="711">§ 711.</num> <heading class="bold">General authority</heading>
<chapeau>The Comptroller General may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>prescribe regulations to carry out the duties and powers of the Comptroller General;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>delegate the duties and powers of the Comptroller General to officers and employees of the General Accounting Office as the Comptroller General decides is necessary to carry out those duties and powers;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>regulate the practice of representatives of persons before the Office; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>administer oaths to witnesses when auditing and settling accounts.</content>
</paragraph>
</section>
<section>
<num value="712">§ 712.</num> <heading class="bold">Investigating the use of public money</heading>
<chapeau>The Comptroller General shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>investigate all matters related to the receipt, disbursement, and use of public money;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>estimate the cost to the United States Government of<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> complying with each restriction on expenditures of a specific appropriation in a general appropriation law and report each estimate to Congress with recommendations the Comptroller General considers desirable;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>analyze expenditures of each executive agency the Comptroller General believes will help Congress decide whether public money has been used and expended economically and efficiently;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>make an investigation and report ordered by either House<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> of Congress or a committee of Congress having jurisdiction over revenue, appropriations, or expenditures; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<chapeau>give a committee of Congress having jurisdiction over revenue, appropriations, or expenditures the help and information the committee requests.</chapeau>
</paragraph>
</section>
<section>
<num value="713">§ 713.</num> <heading class="bold">Audit of Internal Revenue Service and Bureau of Alcohol, Tobacco, and Firearms</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Under regulations of the Comptroller General, the Comptroller General shall audit the Internal Revenue Service and the Bureau of<page identifier="/us/stat/96/890">96 STAT. 890</page> Alcohol, Tobacco, and Firearms, of the Department of the Treasury. An audit under this section does not affect a final decision of the Secretary of the Treasury under section 6406 of the Internal Revenue Code of 1954 (26 U.S.C. 6406).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>To carry out this section and to the extent provided by and only subject to section 6103 of the Internal Revenue Code of 1954 (26 U.S.C. 6103)—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>returns and return information (as defined in section 6103(b) of the Internal Revenue Code of 1954 (26 U.S.C. 6103(b)) shall be made available to the Comptroller General; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>records and property of, or used by, the Service or the Bureau, shall be made available to the Comptroller General.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>At least once every 6 months, the Comptroller General shall designate each officer and employee of the General Accounting Office by name and title to whom returns, return information, or records or property of the Service or the Bureau that can identify a particular taxpayer may be made available. Each designation or a certified copy of the designation shall be sent to the Committee on Finance of the Senate, the Committee on Ways and Means of the House of Representatives, the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House, the Joint Committee on Taxation, the Commissioner of Internal Revenue, and the Director of the Bureau.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>Except as expressly provided by law, an officer or employee of the Office may make known information derived from a record or property <i>of,</i> or in use by, the Service or the Bureau that <i>can </i>identify a particular taxpayer only to another officer or employee of the Office whose duties or powers require that the record or property be made known.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="714">§ 714.</num> <heading class="bold">Audit of Financial Institutions Examination Council, Federal Reserve Board, Federal reserve banks, Federal Deposit Insurance Corporation, and Office of Comptroller of the Currency</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">“Agency.”</p></sidenote>In this section, “agency” means the Financial Institutions Examination Council, the Federal Reserve Board, Federal reserve banks, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Under regulations of the Comptroller General, the Comptroller General shall audit an agency, but may carry out an onsite examination of an open insured bank or bank holding company only if the appropriate agency has consented in writing. Audits of the Federal Reserve Board and Federal reserve banks may not include—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>transactions for or with a foreign central bank, government of a foreign country, or nonprivate international financing organization;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>deliberations, decisions, or actions on monetary policy matters, including discount window operations, reserves of member banks, securities credit, interest on deposits, and open market operations;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>transactions made under the direction of the Federal Open Market Committee; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>a part of a discussion or communication among or between members of the Board of Governors and officers and employees<page identifier="/us/stat/96/891">96 STAT. 891</page> of the Federal Reserve System related to clauses (1)-(3) of this subsection.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in this subsection, an officer or employee of the General Accounting Office may not disclose information identifying an open bank, an open bank holding company, or a customer of an open or closed bank or bank holding company. The Comptroller General may disclose information related to the affairs of a closed bank or closed bank holding company identifying a customer of the closed bank or closed bank holding company only if the Comptroller General believes the customer had a controlling influence in the management of the closed bank or closed bank holding company or was related to or affiliated with a person or group having a controlling influence.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>An officer or employee of the Office may discuss a customer, bank, or bank holding company with an official of an agency and may report an apparent criminal violation to an appropriate law enforcement authority of the United States Government or a State.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>This subsection does not authorize an officer or employee of an agency to withhold information from a committee of Congress authorized to have the information.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <content>To carry out this section, all records and property of or used by an agency, including samples of reports of examinations of a bank or bank holding company the Comptroller General considers statistically meaningful and workpapers and correspondence related to the reports shall be made available to the Comptroller General. The Comptroller General shall give an agency a current list of officers and employees to whom, with proper identification, records and property may be made available, and who may make notes or copies necessary to carry out an audit. An agency shall give the Comptroller General suitable and lockable offices and furniture, telephones, and access to copying facilities.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Except for the temporary removal of workpapers of the Comptroller General that do not identify a customer of an open or closed bank or bank holding company, an open bank, or an open bank holding company, all workpapers of the Comptroller General and records and property of or used by an agency that the Comptroller General possesses during an audit, shall remain in the agency. The Comptroller General shall prevent unauthorized access to records or property.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="715">§ 715.</num> <heading class="bold">Audit of accounts and operations of the District of Columbia government</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In addition to the audit carried out under section 455 of the District of Columbia Self-Government and Governmental Reorganization Act (Public Law 93–198, 87 Stat. 803; D.C. Code, § 47–117), the Comptroller General each year shall audit the accounts and operations of the District of Columbia government. An audit shall be carried out according to principles, under regulations, and in a way the Comptroller Genera prescribes. When prescribing the procedures to follow and the extent of the inspection of records, the Comptroller General shall consider generally accepted principles of auditing, including the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Comptroller General shall submit each audit report to<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress, Mayor and Council of District of Columbia.</p></sidenote> Congress and the Mayor and Council of the District of Columbia The report shall include the scope of an audit, information the<page identifier="/us/stat/96/892">96 STAT. 892</page> Comptroller General considers necessary to keep Congress, the Mayor, and the Council informed of operations audited, and recommendations the Comptroller General considers advisable.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>By the 90th day after receiving an audit report from the Comptroller General, the Mayor shall state in writing to the Council measures the District of Columbia government is taking to comply with the recommendations of the Comptroller General. A copy of the statement shall be sent to Congress.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Information disclosure.</p></sidenote>After the Council receives the statement of the Mayor, the Council may make available for public inspection the report of the Comptroller General and other material the Council considers pertinent.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>To carry out this section, records and property of or used by the District of Columbia government necessary to make an audit easier shall be made available to the Comptroller General. The Mayor shall provide facilities to carry outan audit.</content>
</subsection>
</section>
<section>
<num value="716">§ 716.</num> <heading class="bold">Availability of information and inspection of records</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Each agency shall give the Comptroller General information the Comptroller General requires about the duties, powers, activities, organization, and financial transactions of the agency. The Comptroller General may inspect an agency record to get the information. This subsection does not apply to expenditures made under section 3524 or 3526(e) of this title.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>When an agency record is not made available to the Comptroller General within a reasonable time, the Comptroller General may make a written request to the head of the agency. The request shall state the authority for inspecting the records and the reason for the inspection. The head of the agency has 20 days after receiving the request to respond. The response shall describe the record withheld<sidenote><p class="indent0 firstIndent0 fontsize8">Reports.</p></sidenote> and the reason the record IS being withheld. If the Comptroller General is not given an opportunity to inspect the record within the 20-day period, the Comptroller General may file a report with the President, the Director of the Office of Management and Budget, the Attorney General, the head of the agency, and Congress.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>Through an attorney the Comptroller General designates in writing, the Comptroller General may bring a civil action in the district court of the United States for the District of Columbia to require the head of the agency to produce a record—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>after 20 days after a report is filed under paragraph (1) of this subsection; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>subject to subsection (d) of this section.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>The Attorney General may represent the head of the agency. The court may punish a failure to obey an order of the court under this subsection as a contempt of court.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>Subject to subsection (d) of this section, the Comptroller General may subpena a record of a person not in the United States Government when the record is not made available to the Comptroller General to which the Comptroller General has access by law or by agreement of that person from whom access is sought. A subpena shall identify the record and the authority for the inspection and may be issued by the Comptroller General The Comptroller General may have an individual serve a subpena under this subsection by delivering a copy to the person named in the subpena or by mailing a copy of the subpena by certified or registered mail, return receipt requested, to the residence or principal place of business of the person. Proof of service is shown by a verified return by the individ-<page identifier="/us/stat/96/893">96 STAT. 893</page>ual serving the subpena that states how the subpena was served or by the return receipt signed by the person served.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>If a person residing, found, or doing business in a judicial district refuses to comply with a subpena issued under paragraph (1) of this subsection, the Comptroller General, through an attorney the Comptroller General designates in writing, may bring a civil action in that district court to require the person to produce the record. The court has jurisdiction of the action and may punish a failure to obey an order of the court under this subsection as a contempt of court.</chapeau>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Comptroller General may not bring a civil action for a record withheld under subsection (b) of this section or issue a subpena under subsection (c) of this section if—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the record related to activities the President designates as foreign intelligence or counterintelligence activities;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<chapeau>the record is specifically exempted from disclosure to the Comptroller General bya statute that—</chapeau>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content>without discretion requires that the record be withheld from the Comptroller General;</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content>establishes particular criteria for withholding the record from the Comptroller General; or</content>
</clause>
<clause class="indent3 fontsize10">
<num value="iii">(iii) </num>
<content>refers to particular types of records to be withheld from the Comptroller General; or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>by the 20th day after a report is filed under subsection (b)(1) of this section, the President or the Director certifies to the Comptroller General and Congress that a record could be withheld under section 652(b)(6) or (7) of title 5 and disclosure<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s552">5 USC 552</ref>.</p></sidenote> reasonably could be expected to impair substantially the operations of the Government.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The President or the Director may not delegate certification under paragraph (1)(C) of this subsection.. A certification shall include a complete explanation of the reasons for the certification.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General shall maintain the same level of confidentiality for a record made available under this section as is required of the head of the agency from which it is obtained. Officers and employees of the General Accounting Office are subject to the same statutory penalties for unauthorized disclosure or use as officers or employees of the agency.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Comptroller General shall keep information described in section 652(b)(6) of title 5 that the Comptroller General obtains in a way that prevents unwarranted invasions of personal privacy.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>This section does not authorize information to be withheld from Congress.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="717">§ 717.</num> <heading class="bold">Evaluating programs and activities of the United States Government</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In this section, “agency” means a department, agency, or<sidenote><p class="indent0 firstIndent0 fontsize8">“Agency.”</p></sidenote> instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Comptroller General shall evaluate the results of a program or activity the Government carries out under existing law—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>ontheinitiative of the Comptroller General;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>when either House of Congress orders an evaluation; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>when a committee of Congress with jurisdiction over the program or activity requests the evaluation.</chapeau>
</paragraph>
</subsection>
<page identifier="/us/stat/96/894">96 STAT. 894</page>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Comptroller General shall develop and recommend to Congress ways to evaluate a program or activity the Government carriesout under existing law.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>On request of a committee of Congress, the Comptroller General shall help the committee to—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>develop a statement of legislative goals and ways to assess and report program performance related to the goals, including recommended ways to assess performance, information to be reported, responsibility for reporting, frequency of reports, and feasibility of pilot testing; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>assess program evaluations prepared by and for an agency.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>On request of a member of Congress, the Comptroller General shall give the member a copy of the material the Comptroller General compiles in carrying out this subsection that has been released by the committee for which the material was compiled.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="718">§ 718.</num> <heading class="bold">Availability of draft reports</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>A draft report of an audit under section 714 of this title shall be submitted to the Financial Institutions Examination Council, the Federal Reserve Board, the Federal Deposit Insurance Corporation, or the Office of the Comptroller of the Currency for comment for 30 days.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General may submit a part of a draft report to an agency for comment for more than 30 days only if the Comptroller General decides, after a showing by the agency, that a longer period is necessary and likely to result in a more accurate report. The report may not be delayed because the agency does not comment within the comment period.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>When a draft report is submitted to an agency for comment, the Comptroller General shall make the draft report available on requestto—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>either House of Congress, a committee of Congress, or a member of Congress if the report was begun because of a request of the House, committee, or member; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House of Representatives if the report was not begun because of a request of either House of Congress, a committee of Congress, or a member of Congress.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>This subsection is subject to statutory and executive order guidelines for handling and storing classified information and material.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>A final report of the Comptroller General shall include—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a statement of significant changes of a finding, conclusion, or recommendation in an earlier draft report because of comments on the draft by an agency;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a statement of the reasons the changes were made; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>for a draft report submitted under subsection (a) of this section, written comments of the agency submitted during the comment period.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="719">§ 719.</num> <heading class="bold">Comptroller General reports</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>At the beginning of each regular session of Congress, the Comptroller General shall report to Congress (and to the President when requested by the President) on the work of the Comptroller General. A report shall include recommendations on—</chapeau>
<page identifier="/us/stat/96/895">96 STAT. 895</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>legislation the Comptroller General considers necessary to make easier the prompt and accurate making and settlement of accounts; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>other matters related to the receipt, disbursement, and use of public money the Comptroller General considers advisable.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Comptroller General shall include in the report to Congress under subsection (a) of this section—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>a review of activities under sections 717(b)-(d) and 731(e)(2) of this title, including recommendations under section 717(c) of this title;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>information on carrying out duties and powers of the Comptroller General under clauses (A) and (C) of this paragraph. subsections (g) and (h) of this section, and sections 717, 731(e)(2), 734, 1112, and 1118 of this title; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the name of each officer and employee of the General Accounting Office assigned or detailed to a committee of Congress, the committee to which the officer or employee is assigned or detailed, the length of the period of assignment or detail, a statement on whether the assignment or detail is finished or continuing, and compensation paid out of appropriations available to the Comptroller General for the period of the assignment or detail that has been completed.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>In a report under subsection (a) of this section or in a special report to Congress when Congress is in session, the Comptroller General shall include recommendations on greater economy and efficiency in public expenditures.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Comptroller General shall report to Congress—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>specially on expenditures and contracts an agency makes in violation of law;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>on the adequacy and effectiveness of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>administrative audits of accounts and claims in an agency; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>inspections by an agency of offices and accounts of fiscal officials; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>as frequently as practicable on audits carried out under sections 713 and 714 of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>The Comptroller General shall report each year to the Committees on Finance and Governmental Affairs of the Senate, the Committees on Ways and Means and Government Operations of the House of Representatives, and the Joint Committee on Taxation. Each report shall include—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>procedures and requirements the Comptroller General, the Commissioner of Internal Revenue, and the Director of the Bureau of Alcohol, Tobacco, and Firearms, prescribe to protect the confidentiality of returns and return information made available to the Comptroller General under section 713(b)(1) of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the scope and subject matter of audits under section 713 of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>findings, conclusions, or recommendations the Comptroller General develops as a result of an audit under section 713 of this title, including significant evidence of inefficiency or mismanagement.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>The Comptroller General shall report on analyses carried out under section 712(3) of this title to the Committees on Governmental Affairs and Appropriations of the Senate, the Committees on Government Operations and Appropriations of the House, and the<page identifier="/us/stat/96/896">96 STAT. 896</page> committees with jurisdiction over legislation related to the operation of each executive agency.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>The Comptroller General shall give the President information on expenditures and accounting the President requests.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <chapeau>When the Comptroller General submits a report to Congress, the Comptroller General shall deliver copies of the report to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the Committees on Governmental Affairs and Appropriations of the Senate;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Committees on Government Operations and Appropriations of the House;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>a committee of Congress that requested information on any part of a program or activity of a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government that is thesubject of any part of a report; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>any other committee of Congress requesting a copy.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="h">(h)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Comptroller General shall prepare—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>each month a list of reports issued during the prior month; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>at least once each year a list of reports issued during the prior 12 months.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A copy of each list shall be sent to each committee of Congress and each member of Congress. On request, the Comptroller General promptly shall provide a copy of a report to a committee or member.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="i">(i)</num> <chapeau>On request of a committee of Congress, the Comptroller General shall explain to and discuss with the committee or committee staff a report the Comptroller General makes that would help the committee—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>evaluate a program or activity of an agency within the jurisdiction of the committee; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>in its consideration of proposed legislation.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="720">§ 720.</num> <heading class="bold">Agency reports</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">“Agency.”</p></sidenote>In this section, “agency” means a department, agency, or instrumentality of the United States Government (except a mixed-ownership Government corporation) or the District of Columbia government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>When the Comptroller General makes a report that includes a recommendation to the head of an agency, the head of the agency shall submit a written statement on action taken on the recommendation by the head of the agency. The statement shall be submitted to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the Committee on Governmental Affairs of the Senate and the Committee on Government Operations of the House of Representatives before the 61st day after the date of the report; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Committees on Appropriations of both Houses of Congress in .the first request for appropriations submitted more than 60 days after the date of the report.</content>
</paragraph>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="III">SUBCHAPTER III—</num><heading class="centered">PERSONNEL</heading>
<section>
<num value="731">§ 731.</num> <heading class="bold">General</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Comptroller General may appoint, pay, assign, and remove officers (except the Deputy Comptroller General) and employees the<page identifier="/us/stat/96/897">96 STAT. 897</page> Comptroller General decides are necessary to carry out the duties and powers of the General Accounting Office.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Comptroller General may establish for appropriate officers and employees a merit pay system consistent with section 5401(a) of title 5.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The annual rate of basic pay of the General Counsel of the General Accounting Office is equal to the rate for level IV of the Executive Schedule.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5315">5 USC 5315</ref>.</p></sidenote></content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>When a change in organization, management responsibility, or workload makes it necessary, the Comptroller General may fix the rate of basic pay of 5 positions at rates not more than the rate for level IV of the Executive Schedule.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>The Comptroller General may procure the services of experts and consultants under section 3109 of title 5, except that the services<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s3109">5 USC 3109</ref>.</p></sidenote> of not more than—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>10 experts and consultants may be procured for not more than 3 years; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>10 experts and consultants may be procured permanently, temporarily, or intermittently to carry out sections 717(b)-(d) and 719(b)(1)(A) of this title at rates that are notmore than the rate for level V of the Executive Schedule.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5316">5 USC 5316</ref>.</p></sidenote></content>
</paragraph>
</subsection>
</section>
<section>
<num value="732">§ 732.</num> <heading class="bold">Personnel management system</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Comptroller General shall maintain a personnel management system. The Comptroller General may prescribe a regulation about the system only after notice and opportunity for public comment. A reprisal or threat of reprisal may not be made against an officer or employee of the General Accounting Office because of comments on a proposed regulation about the system.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The personnel management system shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>include the principles of section 2301(b) of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s2301">5 USC 2301</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>prohibit personnel practices prohibited under section 2302(b) of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s2302">5 USC 2302</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>prohibit political activities prohibited under subchapter III of chapter 73 of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7321">5 USC 7321</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>ensure that officers and employees of the Office are appointed, promoted, and assigned only on the basis of merit and fitness, but without regard to those provisions of title 5<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s101">5 USC 101</ref>.</p></sidenote> governing appointments and other personnel actions in the competitive service;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>give a preference to an individual eligible for a preference in the executive branch of the United States Government in a way and to an extent consistent with a preference given an individual in the executive branch; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>provide that the Comptroller General shall fix the basic pay of officers and employees of the Office not fixed by law, consistent with section 5801(a) of title 5.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5301">5 USC 5301</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>Under the personnel management system<sidenote><p class="indent0 firstIndent0 fontsize8">Pay rates.</p></sidenote>—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the Comptroller General shall publish a schedule of basic par rates for officers and employees of the Office;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>except as provided in clause (4) of this subsection and section 733(a)(3)(A) of this title, the highest basic pay rate under the pay schedule may not be more than the highest basic rate fot GS-15;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>except as provided in section 733(a)(3)(B) of this title, basic pay rates of officers and employees of the Office shall be<page identifier="/us/stat/96/898">96 STAT. 898</page> adjusted at the same time and to the same extent as basic pay rates<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5332">5 USC 5332 note</ref>.</p></sidenote> of the General Schedule are adjusted;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>the pay schedule for officers and employees of the Office may provide that the basic pay rates for not more than 100 positions may be at rates not more than the highest rate for GS-18, less the number of positions in the General Accounting Office Senior Executive Service under section 733 of this title (except positions included in the Service under section 733(c) of this title); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>officers and employees of the Office are entitled to grade and basic pay retention consistent with subchapter Vl of chapter<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5361">5 USC 5361</ref>.</p></sidenote> 53 of title 5.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>The personnel management system shall provide—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>for a system to appraise the performance of officers and employees of the General Accounting Office that meets the requirements<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s4302">5 USC 4302</ref></p></sidenote> of section 4302 of title 5;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>that the Comptroller General has the same responsibility for performance appraisals under this subsection as the Director of the Office of Personnel Management has under section 4302 of title 5;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>for a reduction in grade or removal of an officer or employee because of unacceptable performance consistent with section 4303 of title 5;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>for other personnel actions consistent with chapter 75 of title<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7501">5 USC 7501 <i>et seq</i></ref>.</p></sidenote> 5; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>a procedure for processing complaints and grievances not otherwise provided for under clauses (3) and (4) of this subsection or subsection (e) or (f)(1) of this section.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>The personnel management system shall provide—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a procedure that ensures that each officer and employee of the General Accounting Office may form, join, or assist, or not form, join, or assist, an employee organization freely and without fear of penalty or reprisal; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>for a labor-management relations program consistent with chapter<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7101">5 USC 7101 <i>et seq</i></ref>.</p></sidenote> 71 of title 5.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The personnel management system shall—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Employment, nondiscrimination.</p></sidenote>provide that all personnel actions affecting an officer, employee, or applicant for employment be taken without regard to race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>include a minority recruitment program consistent with section<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7201">5 USC 7201</ref>.</p></sidenote> 7201 of title 5.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>This subchapter and subchapter IV of this chapter do not affect a right or remedy of an officer, employee, or applicant for employment under a law prohibiting discrimination in employment in the Government on the basis of race, color, religion, age, sex, national origin, political affiliation, marital status, or handicapping condition. However, for officers, employees, or applicants in the General Accounting Office—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the General Accounting Office Personnel Appeals Board has the same authority over oversight and appeals matters as an executive agency has over oversight and appeals matters; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the Comptroller General has the same authority over matters (except oversight and appeals) as an executive agency has over matters (except oversight and appeals).</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/899">96 STAT. 899</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>This section does not affect a lawful effort to achieve equal employment opportunity through affirmative action.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <content>An officer or employee of the General Accounting Office<sidenote><p class="indent0 firstIndent0 fontsize8">Competitive status.</p></sidenote> completing at least one year of continuous service under a nontemporary appointment under the personnel management s acquires a competitive status for appointment to a position m the competitive service for which the officer or employee is qualified.</content>
</subsection>
</section>
<section>
<num value="733">§ 733.</num> <heading class="bold">Senior Executive Service</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Comptroller General may establish a General Accounting Office Senior Executive Service—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>meeting the requirements of section 3131 of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s3131">5 USC 3131</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>providing requirements for positions consistent with section 3132(a)(2) of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s3132">5 USC 3132</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>providing rates of basic pay—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>not more than the maximum rate or less than the minimum rate for the Senior Executive Service under section 5382 of title 6; and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5382">5 USC 5382</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>adjusted at the same time and to the same extent as rates in the Senior Executive Service under section 5382 of title 5 are adjusted;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>providing a performance appraisal system consistent with subchapter II of chapter 43 of title 6;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s4311">5 USC 4311</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>allowing the Comptroller General to award ranks to officers and employees in the Office Senior Executive Service consistent with section 4507 of title 5;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s4507">5 USC 4507</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>providing for removal consistent with section 3592 of title 5, and for removal or suspension consistent with section 7543 of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s3592">5 USC 3592</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7543">5 USC 7543</ref>.</p></sidenote> title 5; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>allowing the Comptroller General to pay performance awards to officers and employees of the Office Senior Executive Service consistent with section 5384 of title 5.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5384">5 USC 5384</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as provided in subsection (a), the Comptroller General may apply any part of title 6 that applies to an applicant for or<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s101">5 USC 101</ref>.</p></sidenote> officer or employee in the Senior Executive Service under title 5 to the Office Senior Executive Service.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Office Senior Executive Service may include positions referred to in section 731(c), (d), or (e)(2) of this title.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>Section 782 (b)(6), (c), (d) (1)-(4), and (e) of this title does not apply to the Office Senior Executive Service.</content>
</subsection>
</section>
<section>
<num value="734">§ 734.</num> <heading class="bold">Assignments and details to Congress</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Comptroller General may assign or detail an officer or employee of the General Accounting Office to full-time continuous duty with a committee of Congress for not more than one year.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A committee of the Senate or a joint committee of Congress for which the Secretary of the Senate disburses amounts shall reimburse the Comptroller General for the pay of each officer or employee of the Office for the time the officer or employee is assigned or detailed to the committee or joint committee.</content>
</subsection>
</section>
<section>
<num value="735">§ 735.</num> <heading class="bold">Relationship to other laws</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as provided in section 733(c) of this title, this subchapter and subchapter IV of this chapter do not affect sections 702(b), 703, 731(c)-(e), 772, 775 (a) and (d) of this title.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as specifically provided in this subchapter and subchapter IV of this chapter, those subchapters do not change the<page identifier="/us/stat/96/900">96 STAT. 900</page> application of a law applicable to officers and employees of the General Accounting Office.</content>
</subsection>
</section>
<section>
<num value="736">§ 736.</num> <heading class="bold">Authorization of appropriations</heading>
<content>Amounts necessary to carry out this subchapter and subchapter IV of this chapter may be appropriated to the Comptroller General.</content>
</section>
</subchapter>
<subchapter>
<num value="IV">SUBCHAPTER IV—</num><heading class="centered">PERSONNEL APPEALS BOARD</heading>
<section>
<num value="751">§ 751.</num> <heading class="bold">Organization</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The General Accounting Office has a General Accounting Office Personnel Appeals Board. The Board is composed of 5 members appointed by the Comptroller General. An individual may be appointed only if the individual—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>has 3 years full-time or part-time experience in adjudicating or arbitrating personnel matters;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>is not a current or former officer or employee of the Office;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>has the demonstrated ability, background, training, and experience necessary to be qualified specially to serve on the Board; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>demonstrates a capacity and willingness to devote sufficient time todispose of cases in a timely way.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Comptroller General shall appoint members only—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>from a written list of candidates, submitted to the Comptroller General in a way and at the time the Comptroller General requires, by any organization the Comptroller General believes is composed primarily of individuals experienced in adjudicating or arbitrating personnel matters; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>after the Comptroller General consults with organizations representing employees of the Office and with any member of each committee of Congress, having legislative jurisdiction over the personnel management system maintained under section 732 of this title, whom the chairman of the committee designates.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Member’s term of office.</p></sidenote>The term of a member of the Board is 3 years. A member may not be reappointed. An individual appointed to fill a vacancy occurring before the expiration of a term of office is appointed for the remainder of the term. However, if the unexpired part of a term is less than one year, the Comptroller General may appoint an individual for a 3-year term plus the unexpired part of the term. When the term of a member ends, the member may continue to serve until a successor takes office or for 6 months after the term expires, whichever is earlier.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>A member may be removed by a majority of the Board (except the member subject to removal) only for inefficiency, neglect of duty, or malfeasance in office. A member subject to removal shall begiven notice and an opportunity for a hearing before the Board unless the member waives the opportunity in writing.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Pay rate.</p></sidenote>While carrying out a member’s duties (including travel), a member who is not an officer or employee of the United States Government is entitled to pay at a rate equal to the daily rate for GS-18. Each member is entitled to travel expenses and per diem allowances<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5703">5 USC 5703</ref>.</p></sidenote> under section 5703 of title 5.</content>
</subsection>
</section>
<page identifier="/us/stat/96/901">96 STAT. 901</page>
<section>
<num value="752">§ 752.</num> <heading class="bold">Chairman and General Counsel</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The General Accounting Office Personnel Appeals Board shall select one of its members as Chairman. The Chairman is the chief executive and administrative officer of the Board.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General shall appoint as General Counsel of the Board an individual the Chairman selects. The General Counsel serves at the pleasureof the Chairman.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Chairman shall fix the pay of the General Counsel. The annual rate of basic pay of the General Counsel may be not more than the maximum rate for GS-15.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>The General Counsel shall—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>investigate an allegation about a prohibited personnel practice under section 732(b)(2) of this title todecide if there are reasonable grounds to believe the practice has occurred, exists, or will be taken by an officer or an employee of the General Accounting Office;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>investigate an allegation about a prohibited political activity under section 732(bX3) of this title;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>investigate a matter under the jurisdiction of the Board if the Board or a member of the Board requests; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>help the Board carry out its duties and powers.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section>
<num value="753">§ 753.</num> <heading class="bold">Duties and powers</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The General Accounting Office Personnel Appeals Board may consider and order corrective or disciplinary action in a case arising from—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>an officer or employee appeal about a removal. suspension for more than 14 days, reduction in grade or pay, or furlough of not more than 30 days;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a prohibited personnel practice under section 732(b)(2) of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>a prohibited political activity under section 732(b)(3) of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>a decision of an appropriate unit of employees for collective bargaining;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>an election or certification of a collective bargaining representative;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>a matter appealab1e to the Board under the labor-management relations program under section 732(e)(2) of this title, including a labor practice prohibited under section 732(e)(1) of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>an action involving discrimination prohibited under section 732(0(1) of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content>an issue about Office personnel the Comptroller General by regulation decides the Board shall resolve.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Board may delegate to a member or a panel of members the authority to act under subsection (a) of this section. A decision of a member or panel under subsection (a) is deemed to be a final decision of the Board unless the Board reconsiders the decision under subsection (c) of this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>On motion of a party or on its own initiative, the Board may reconsider a decision under subsection (a) of this section by the 80th day after the decision is made.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>The Board shallprescribe regulations<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote>—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>providing for officer and employee appeals consistent with sections 7701 and 7702 of title 5; and<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s7701">5 USC 7701</ref>, <ref href="/us/usc/t5/s7702">7702</ref>.</p></sidenote></content>
</paragraph>
<page identifier="/us/stat/96/902">96 STAT. 902</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>on the operating procedure of the Board.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="754">§ 754.</num> <heading class="bold">Action by the Comptroller General</heading>
<content>When the Comptroller General has authority, the Comptroller General promptly shall carry out action the General Accounting Office Personnel Appeals Board orders under section 758 of this title.</content>
</section>
<section>
<num value="755">§ 755.</num> <heading class="bold">Judicial review</heading>
<chapeau>A person may apply for review of a final decision under section 753(a)(1)-(3), (6), or (7) of this title by filing a petition for review with the United States Court of Appeals for the District of Columbia Circuit or with the court of appeals of the United States for the circuit<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2341">28 USC 2341 <i>et seq</i></ref>.</p></sidenote> in which the person resides. Chapter 158 of title 28 applies to a review under this subchapter, except the petition for review shall be filed by the 30th day after the petitioner receives notice of the decision. The court shall set aside a final decision the court decides is—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>arbitrary, capricious, an abuse of discretion, or otherwise not consistent with law;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>not made consistent with required procedures; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>unsupported by substantial evidence.</content>
</paragraph>
</section>
</subchapter>
<subchapter>
<num value="V">SUBCHAPTER V—</num><heading class="centered">ANNUITIES</heading>
<section>
<num value="771">§ 771.</num> <heading class="bold">Definitions</heading>
<chapeau>In this subchapter—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>“dependent child” means an unmarried dependent child (including a stepchild or adopted child) who is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>under 18 years of age; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>incapable of self-support because of physical or mental disability.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>“surviving spouse” means a surviving spouse of an individual who was a Comptroller General or retired Comptroller General and the spouse—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>was married to the individual for at least 2 years immediately before the individual died; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>has not remarried and is the parent of issue by the marriage.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>service as a Comptroller General equals the number of years and complete months an individual is Comptroller General.</content>
</paragraph>
</section>
<section>
<num value="772">§ 772.</num> <heading class="bold">Annuity of the Comptroller General</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as provided in subsection (c) of this section, a Comptroller General serving a complete tierm as Comptroller General or who is retired for age under section 703(e)(1) of this title after serving at least 10 years is entitled to receive an annuity for life equal to the pay the Comptroller General is receiving on completion of the term or at the time of retirement. An annuity of a Comptroller General who completes a term before becoming 65 years of age is reduced by .25 percent for each complete month the Comptroller General is under 65 yearsof age.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Except as provided in subsection (c) of this section, a Comptroller General becoming permanently disabled shall be retired and is entitled to receive an annuity for life equal to—</chapeau>
<page identifier="/us/stat/96/903">96 STAT. 903</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the pay of the Comptroller General at the time of retirement if the Comptroller General served at least 10 years; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>50 percent of the pay if the Comptroller General served less than 10 years.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A Comptroller General who, when appointed, is or has been subject to subchapter III of chapter 83 of title 5 remains subject to<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s8331">5 USC 8331</ref>.</p></sidenote> subchapter III unless the Comptroller General elects in writing to receive an annuity wider this section. An election is irrevocable and must be made within 10 years and 60 days after the start of service as Comptroller General. A Comptroller General electing to receive an annuity under this section is entitled toa refund of the lump-sum credit to the account of the Comptroller General in the Civil Service Retirement and Disability Fund.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>A Comptroller General (except a Comptroller General remaining subject to subchapter III of chapter 83 of title 5) shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>deposit with the General Accounting Office for redeposit in the Treasury as miscellaneous receipts as a contribution to the annuity—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>3.5 percent of the pay received as Comptroller General before deductions are made under clause (2)(A) of this subsection plus 8 percent interest compounded every December 31 on the amount to be deposited, if electing survivor benefits under this subchapter; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>8 percent of the pay received as Comptroller General before deductions are made under clause (2)(B) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if not electing survivor benefits under this subchapter; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>have—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>3.5 percent of the pay received as Comptroller General deducted as a contribution to the annuity if electing survivor benefits under this subchapter; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>8 percent of the pay received as Comptroller General deducted as a contribution to the annuity if not electing survivor benefits under this subchapter.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>A Comptroller General receiving benefits under this section may not receive retirement or disability benefits under another law of the United States.</content>
</subsection>
</section>
<section>
<num value="773">§ 773.</num> <heading class="bold">Election of survivor benefits</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>To provide survivor benefits, a Comptroller General may elect in writing to reduce the pay and annuity of the Comptroller General. An election shall be made within 6 months of taking office or, if an election is made under section 772(c) of this title, by the 60th day after making an election under section 772(c).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>A Comptroller General electing to provide survivor benefits shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>have 4.5 percent of the pay received as Comptroller General and annuity of the Comptroller General deducted; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>deposit with the General Accowiting Office for redeposit in the Treasury as miscellaneous receipts—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>4.5 percent of the pay and annuity received as Comptroller General before the deductions begin;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>4.5 percent of basic pay received as a member of Congress or for other civilian service on which a surviving spouse’s annuity is computed under section 774(d) of this title; and</content>
</subparagraph>
<page identifier="/us/stat/96/904">96 STAT. 904</page>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<chapeau>4 percent interest before January 1, 1948, and 4.5 percent interest after December 31, 1947, compounded every December 31, on amounts deposited.</chapeau>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>This subchapter does not prevent a surviving spouse or dependent child from receiving another annuity while receiving an annuity under section 774 of this title. However, service used in computing an annuity under section 774 may not be used in computing the other annuity.</content>
</subsection>
</section>
<section>
<num value="774">§ 774.</num> <heading class="bold">Survivor annuities</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Definitions.</p></sidenote>In this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>“allowable military service” means honorable active service ofnot more than 5years in an armed force (including service in the National Guard when ordered to active duty for the United States Government), when the service is not creditable in computing another annuity.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>“other prior allowable service” means civilian service as an officer or employee of the Government or District of Columbia government not covered by subsection (d)(1) of this section.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>“congressional employee” has the same meaning given that<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s2107">5 USC 2107</ref>.</p></sidenote> term in section 2107 of title 5.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>A survivor annuity shall be paid under this subchapter when a Comptroller General—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>makes an election under section 773of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>dies in office or while receiving an annuity under section 772 of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>had at least 5 years of civilian service at death computed under subsections (a) and (d) of this section; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>had deductions or deposits under section 773 of this title made for the last 5 years of civilian service.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>If the Comptroller General or retired Comptroller General is survived—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>only by a spouse, the surviving spouse shall receive an annuity computed under subsection (d) of this section beginning on the death of the Comptroller General or retired Comptroller General or when the spouse is 50 years of age, whichever is later;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>$1,548; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>$4,644 divided by the number of dependent children; or</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the annuity a surviving spouse would be entitled to receive under clause (2) of this subsection divided by the number of dependent children;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>$1,860; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<chapeau>$6,580 divided by the number of dependent children.</chapeau>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<chapeau>The annuity of a surviving spouse is equal to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>1.25 percent of the average annual pay (based on the 3 years of highest pay received as Comptroller General and other prior allowable service) times—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<chapeau>the number of years of—</chapeau>
<page identifier="/us/stat/96/905">96 STAT. 905</page>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content>service as Comptroller General or a member of Congress; and</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content>prior allowable military service; and</content>
</clause>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>not more than 15 years of prior allowable service as a congressional employee; plus</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>.75 percentof the average pay computed under clause (1) of this subsection times the number of years of other allowable service.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>A surviving spouse’s annuity may not be more than 40 percent of the average annual pay computed under subsection (d)(1) of this section. If a Comptroller General does not make the deposit under section 773(b) of this title, a surviving spouse’s annuity shall be credited with the service during which a deposit was not made, unless the spouse elects not to have the service credited. However, the annuity shall be reduced by 10 percent of the amount of the unpaid deposit, computed on the date the Comptroller General or retired Comptroller General dies.</content>
</subsection>
</section>
<section>
<num value="775">§ 775.</num> <heading class="bold">Refunds</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>A Comptroller General separated from office before becoming entitled to receive an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted from pay or deposited as a contribution under section 772, plus 3 percent interest on the amount compounded every December 31.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A Comptroller General making an election under section 778 of this title whois separated from office before becoming entitled to an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted under section 773 of this title, 4 percent interest before January 1, 1948, and 8 percent interest after December 31, 1947, compounded every December 31 until the separation date.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>A lump-sum refund of the amounts deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, shall be paid under subsection (d) of this section if—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a Comptroller General dies in office before completing 5 years of civilian service under section 774 of this title or after completing 6 years of civilian service but without a survivor entitled to an annuity under section 774(b) and (c) of this title; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>if a retired Comptroller General dies without a survivor entitled to an annuity under section 774(b) and (c) of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>If a Comptroller General or retired Comptroller General dies before a refund is made under this section, the refund shall be paid in the following order of precedence:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>to a beneficiary the Comptroller General or retired Comptroller General designated in writing if the designation was received by the General Accounting Office before the death of the Comptroller General or retired Comptroller General.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>to a surviving spouse.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>to the children and to a descendant of a deceased child by representation.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>to the parents equally or, if only one surviving parent, to that survivor.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>to the executor or administrator of the estate of the Comptroller General or retired Comptroller General.</content>
</paragraph>
<page identifier="/us/stat/96/906">96 STAT. 906</page>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>to the next of kin that the General Counsel of the General Accounting Office decides is entitled to the refund under the laws of the domicile of the Comptroller General or retired Comptroller General at the time of death.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>The General Counsel is not subject to section 771(1) an (2) of this title when making a decision about a surviving spouse or child under subsection (c) or (d) of this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>If the annuities of all individuals entitled to survivor annuities under this subchapter end before the amount of annuities paid equals the amount deducted under sections 772 and 773 of this title, plus interest of 4 percent before January l, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, the remainder shall be paid under subsection (d) of this section.</content>
</subsection>
</section>
<section>
<num value="776">§ 776.</num> <heading class="bold">Payment of survivor benefits</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An annuity under section 774 of this title accrues monthly and is paid monthly on the first business day of the month after the month in which an annuity accrues.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>A surviving spouse’s annuity ends when the spouse remarriesor dies.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A dependent child’s annuity ends when the child becomes 18 years of age, marries, or dies, whichever is earliest. However, if a child is not self-supporting because of a physical or mental disability, an annuity ends when the child recovers, marries, or dies.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>If a surviving spouse dies and a dependent child survives, the child’s annuity is recomputed under section 774(c)(3) of this title.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>When a dependent child’s annuity ends, the annuity of another dependent child is recomputed as if the child whose annuity has ended did not survive a Comptroller General or retired Comptroller General.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>An accrued annuity unpaid when the annuity of a survivor ends—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>for a reason except death, shall be paid to the survivor; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>when a survivor dies, shall be paid in the following order of precedence:</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>to the executor or administrator of the estate of the individual.</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<chapeau>if there is no executor or administrator, then after 30 days after the date of death, to an individual the General Counsel of the General Accounting Office decides is legally entitled to the payment.</chapeau>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <content>A payment under subsection (c)(2)(B) of this section or section 775(d) of this title is a bar torecovery by another individual.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A benefit under this section and sections 773–775 of this title is not assignable or subject to legal process.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="777">§ 777.</num> <heading class="bold">Annuity increases</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Comptroller General shall compute—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>on January 1 of each year, or within a reasonable time after January 1, the percent change in the Consumer Price Index between June and December of the prior year; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>on July 1 of each year, or within a reasonable time after July 1, the percent change in the Index between June of the same year and December of the prior year.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>If a percent change compute under subsection (a)(1) of this section indicates a rise in the Index, an annuity payable under this<page identifier="/us/stat/96/907">96 STAT. 907</page> subchapter and beginning before March 2 shall increase on March 1 by the percent change computed under subsection (a)(1), adjusted to the nearest .1 percent. If a percent change computed under subsection (a)(2) of this section indicates a rise in the Index, an annuity payable under this subchapter and beginning before September 2 shall increase on September 1 by the percent change computed under subsection (a)(2), adjusted to the nearest .1 percent.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>An increase under this section may not be more than an increase prescribed under section 8840(b) of title 5.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s8340">5 USC 8340</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>An annuity under section 772 of this title may not be more than the basic pay of the Comptroller General.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="778">§ 778.</num> <heading class="bold">Dependency and disability decisions</heading>
<content>The General Counsel of the General Accounting Office shall decide a question of dependency, disability, or dependency and disability under sections 773–776 of this title. A decision under this section is final.</content>
</section>
<section>
<num value="779">§ 779.</num> <heading class="bold">Use of appropriations</heading>
<content>Annuities and refunds under this subchapter shall be paid by the Comptroller General from appropriations of the General Accounting Office.</content>
</section>
</subchapter>
</chapter>
</subtitle>
<subtitle>
<num value="II">SUBTITLE II—</num><heading class="centered bold">THE BUDGET PROCESS</heading>
<toc>
<referenceItem role="chapter"><designator><inline class="smallCaps">Chapter</inline></designator><target>Sec.</target></referenceItem>
<referenceItem role="chapter"><designator>11.</designator> <label leaderChar="." leaderAlign="right">THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION.</label><target>1101</target></referenceItem>
<referenceItem role="chapter"><designator>13.</designator> <label leaderChar="." leaderAlign="right">APPROPRIATIONS</label><target>1301</target></referenceItem>
<referenceItem role="chapter"><designator>15.</designator> <label leaderChar="." leaderAlign="right">APPROPRIATION ACCOUNTING</label><target>1501</target></referenceItem>
</toc>
<chapter>
<num value="11">CHAPTER 11—</num><heading class="centered">THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION</heading>
<toc>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>1101.</designator> <label>Definitions.</label></referenceItem>
<referenceItem role="section"><designator>1102.</designator> <label>Fiscal year.</label></referenceItem>
<referenceItem role="section"><designator>1103.</designator> <label>Budget ceiling.</label></referenceItem>
<referenceItem role="section"><designator>1104.</designator> <label>Budget and appropriations authority of the President.</label></referenceItem>
<referenceItem role="section"><designator>1105.</designator> <label>Budget contents and submission to Congress.</label></referenceItem>
<referenceItem role="section"><designator>1106.</designator> <label>Supplemental budget estimates and changes.</label></referenceItem>
<referenceItem role="section"><designator>1107.</designator> <label>Deficiency and supplemental appropriations.</label></referenceItem>
<referenceItem role="section"><designator>1108.</designator> <label>Preparation and submission of appropriations requests to the President.</label></referenceItem>
<referenceItem role="section"><designator>1109.</designator> <label>Current programs and activities estimates.</label></referenceItem>
<referenceItem role="section"><designator>1110.</designator> <label>Year-ahead requests for authorizing legislation.</label></referenceItem>
<referenceItem role="section"><designator>1111.</designator> <label>Improving economy and efficiency.</label></referenceItem>
<referenceItem role="section"><designator>1112.</designator> <label>Fiscal, budget, and program information.</label></referenceItem>
<referenceItem role="section"><designator>1113.</designator> <label>Congressional information.</label></referenceItem>
<referenceItem role="section"><designator>1114.</designator> <label>Budget information on consulting services.</label></referenceItem>
</toc>
<section>
<num value="1101">§ 1101.</num> <heading class="bold">Definitions</heading>
<chapeau>In this chapter—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>“agency” includes the District of Columbia government but does not include the legislative branch or the Supreme Court.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>“appropriations” means appropriated amounts and includes, in appropriate context—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>funds;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>authority to make obligations by contract before appropriations; and</content>
</subparagraph>
<page identifier="/us/stat/96/908">96 STAT. 908</page>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>other authority making amounts available for obligation or expenditure.</content>
</subparagraph>
</paragraph>
</section>
<section>
<num value="1102">§ 1102.</num> <heading class="bold">Fiscal year</heading>
<content>The fiscal year of the Treasury begins on October 1 of each year and ends on September 30 of the following year. Accounts of receipts and expenditures required under law to be published each year shall be published for the fiscal year.</content>
</section>
<section>
<num value="1103">§ 1103.</num> <heading class="bold">Budget ceiling</heading>
<content>Congress reaffirms its commitment that budget outlays of the United States Government for a fiscal year may be not more than the receipts of the Government for that year.</content>
</section>
<section>
<num value="1104">§ 1104.</num> <heading class="bold">Budget and appropriationsauthority of the President</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The President shall prepare budgets of the United States Government under section 1105 of this title and proposed deficiency and supplemental appropriations under section 1101 of this title. To the extent practicable, the President shall use uniform terms in stating the purposes and conditions of appropriations.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as provided in this chapter, the President shall prescribe the contents and order of statements in the budget on expenditures and estimated expenditures and statements on proposed appropriations and information submitted with the budget and proposed appropriations. The President shall include with the budget and proposed appropriations information on personnel and other objects of expenditure in the way that information was included<sidenote><p class="indent0 firstIndent0 fontsize8">Waiver.</p></sidenote> in the budget for fiscal year 1950. However, the requirement that information be included in the budget in that way may be waived or chatlged by joint action of the Committees on Appropriations of both Houses of Congrees. This subsection does not limit the authority of a committee of Congress to request information in a form it prescribes.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>When the President makes a basic change in the form of the budget, the President shall submit with the budget information showing where items in the budget for the prior fiscal year are contained in the present budget. However, the President may change the functional categories in the budget only in consultation with the Committees on Appropriations ancl on the Budget of both Houses of Congress.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote>The President shall develop programs and prescribe regulations to improve the compilation, analysis, publication, and dissemination of statistical information by executive agencies. The President shall carry out this subsection through the Administrator for the Office of Information and Regulatory Affairs in the Office of Management and Budget.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Under regulations prescribed by the President, each agency shall provide information required by the President in carrying out this chapter. The President has access to, and may inspect, records of an agency to obtain information.</content>
</subsection>
</section>
<section>
<num value="1105">§ 1105.</num> <heading class="bold">Budget contents and submission to Congress</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>During the first 15 days of each regular session of Congress, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summary and supporting information. The President shall include in each budget the following:</chapeau>
<page identifier="/us/stat/96/909">96 STAT. 909</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>information on activities and functions of the Government.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>when practicable, information on costs and achievements of Government programs.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>other desirable classifications of information.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>a reconciliation of the summary information on expenditures with proposed appropriations.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>except as provided in subsection (bl of this section, estimated expenditures and proposed appropriations the President decides are necessary to support the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<chapeau>estimated receipts of the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year under—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>laws in effect when the budget is submitted; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>proposals in the budget to increase revenues.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>appropriations, expenditures, and receipts of the Government in the prior fiscal year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content>estimated expenditures and receipts, and appropriations and proposed appropriations, of the Government for the current fiscal year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">(9) </num>
<chapeau>balanced statements of the—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>condition of the Treasury at the end of the prior fiscal year;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>estimated condition of the Treasury at the end of the current fiscal year; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>estimated condition of the Treasury at the end of the fiscal year for which the budget is submitted if financial proposals in the budget are adopted.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="10">(10) </num>
<content>essential information about the debt of the Government.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="11">(11) </num>
<content>other financial information the President decides is desirable to explain in practicable detail the financial condition of the Government.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="12">(12) </num>
<chapeau>for each proposal in the budget for legislation that would establish or expand a Government activity or function, a table showing—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the amount proposed in the budget for appropriation and for expenditure because of the proposal in the fiscal year for which the budget is submitted; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the estimated appropriation required because of the proposal for each of the 4 fiscal years after that year that the proposal will be in effect.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="13">(13) </num>
<content>an allowance for additional estimated expenditures and proposed appropriations for the fiscal year for which the budget is submitted.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="14">(14) </num>
<content>an allowance for unanticipated uncontrollable expenditures for that year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="15">(15) </num>
<content>a separate statement on each of the items referred to in section 30l(a)(1)-(5) of the Congressional Budget Act of 1974 (2 U.S.C. 632(a)(1)-(5)).<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1322">31 USC 1322</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="16">(16) </num>
<content>the level of tax expenditures under existing law in the tax expenditures budget (as defined in section 3(a)(3) of the Congressional Budget Act of 1974 (2 U.S.C. 622(a)(3)) for the fiscal year<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1302">31 USC 1302</ref>.</p></sidenote> for which the budget is submitted, considering projected economic factors and changes in the existing levels based on proposals in the budget.</content>
</paragraph>
<page identifier="/us/stat/96/910">96 STAT. 910</page>
<paragraph class="indent1 fontsize10">
<num value="17">(17) </num>
<content>information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for grants, contracts, and other payments under each program for which there is an authorization of appropriations for that following ftscal year when the appropriations are authorized to be included in an appropriation law for the fiscal year before the fiscal year in which the appropriation is to be available for obligation.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="18">(18) </num>
<content>a comparison of the total amount of budget outlays for the prior fiscal year, estimated in the budget submitted for that year, for each major program having relatively uncontrollable outlays with the total amount of outlays for that program in that year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="19">(19) </num>
<content>a comparison of the total amount of receipts for the prior fiscal year, estimated in the budget submitted for that year, with receipts received in that year, and for each major source of receipts, a comparison of the amount of receipts estimated in that budget with the amount of receipts from that source in that year.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="20">(20) </num>
<content>an analysis and explanation of the differences between each amount compared under clauses (18) and (19) of this subsection.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="21">(21) </num>
<chapeau>a horizontal budget showing—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the programs for meteorology and of the National Climate Program established under section 5 of the National<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s25">31 USC 25 and note</ref>.</p></sidenote> Climate Program Act (15 U.S.C. 2904);</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>specific aspects of the program of, and appropriations for, each agency; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>estimated goals and financial requirements.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="22">(22) </num>
<chapeau>a statement of budget authority, proposed budget authority, budget outla andproposed budget outlays, and descriptive information m termsof—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>a detailed structure of national needs that refers to the missions and programs of agencies (as defined in section 101 of this title); and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the missions and basic programs.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="23">(23) </num>
<content>separate appropriation accounts for appropriations under the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.) and the Federal Mine Safety and Health Act of 1977 (30 U.S.C. 801et seq.).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="24">(24) </num>
<content>recommendations on the return of Government capital to the Treasury by a mixed-ownership corporation (as defmed in section 9101(2) of this title) that the President decides are desirable.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Legislative and judicial branch expenditures.</p></sidenote>Estimated expenditures and proposed appropriations for the legislative branch and the judicial branch to be included in each budget under subsection (a)(5) of this section shall be submitted to the president before October 16 of each yeair and included in the budget by the President without change.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The President shall recommend in the budget appropriate action to meet an estimated deficiency when the estimated receipts for the fiscal year for which the budget is submitted (under laws in effect when the budget is submitted) and the estimated amounts in the Treasury at the end of the current fiscal year available for expenditure in the fiscal year for which the budget is submitted, are less than the estimated expenditures for that year. The President shall make recommendations required by the public interest when<page identifier="/us/stat/96/911">96 STAT. 911</page> the estimated receipts and estimated amounts in the Treasury are more than the estimated expenditures.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>When the President submits a budget or supporting information about a budget, the President shall include a statement on all changes about the current fiscal year that were made before the budget or information was submitted.</content>
</subsection>
</section>
<section>
<num value="1106">§ 1106.</num> <heading class="bold">Supplemental budget estimates and changes</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Before July 16 of each year, the President shall submit to Congress a supplemental summary of the budget for the fiscal year for which the budget is submitted under section 1105(a) of this title. The summary shall include—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>for that fiscal year—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>substantial changes in or reappraisals of estimates of expenditures and receipts;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>substantial obligations imposed on the budget after its submission;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>current information on matters referred to in section 1105(a)(8) and (9)(B) and (C) of this title; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>additional information the President decides is advisable to provide Congress with complete and current information about the budget and current estimates of the functions, obligations, requirements, and financial condition of the United States Government;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>for the 4 fiscal years following the fiscal year for which the budget is submitted, information on estimated expenditures for programs authorized to continue in future years, or that are considered mandatory, under law; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>for future fiscal years, information on estimated expenditures of balances carried over from the fiscal year for which the budget is submitted.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Before April 11 and July 16 of each year, the President shall submit to Congress a statement of changes in budget authority requested, estimated budget outlays, and estimated receipts for the fiscal year for which the budget is submitted (including prior changes proposed for the executive branch of the Government) that the President decides are necessary and appropriate based on current information. The statement shall include the effect of those changes on the information submitted under section 1105(a)(1)-(14) and (b) of this title and shall include supporting information as practicable. The statement submitted before July 16 may be included in the information submitted under subsection (a)(1) of this section.</content>
</subsection>
</section>
<section>
<num value="1107">§ 1107.</num> <heading class="bold">Deficiency and supplemental appropriations</heading>
<content>The President may submit to Congress proposed deficiency and supplemental appropriations the President decides are necessary because of laws enacted after the submission of the budget or that are in the public interest. The President shall include the reasons for the submission of the proposed appropriations and the reasons the proposed appropriations were not included in the budget. When the total proposed appropriations would have required the President to make a recommendation under section 1105(c) of this title if they had been included in the budget, the President shall make a recommendation under that section.</content>
</section>
<page identifier="/us/stat/96/912">96 STAT. 912</page>
<section>
<num value="1108">§ 1108.</num> <heading class="bold">Preparation and submission of appropriations requests to the President</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">“Agency.”</p></sidenote>In this section (except subsections (b)(1) and (e)), “agency” means a department, agency, or instrumentality of the United States Government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>The head of each agency shall prepare and submit to the President each appropriation request for the agency. The request shall be prepared and submitted in the form prescribed by the President under this chapter and by the date established by the President. When the head of an agency does not submit a request by that date, the President shall prepare the request for the agency to be included in the budget or changes in the budget or as deficiency and supplemental appropriations. The President may change agency appropriation requests. Agency appropriation requests shall be developed from cost-based budgets in the way and at times prescribed by the President. The head of the agency shall use the cost-based budget to administer the agency and to divide appropriations or amounts.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Supplemental appropriations.</p></sidenote>An officer or employee of an agency in the executive branch may submit to the President or Congress a request for legislation authorizing deficiency or supplemental appropriations for the agency only with the approval of the head of the agency.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The head of an agency shall include with an appropriation request submitted to the President a report that the statement of obligations submitted with the request contains obligations consistent with section 1501 of this title. The head of the agency shall support the report with a certification of the consistency and shall support the certification with records showing that the amounts have been obligated. The head of the agency shall designate officials to make the certifications, and those officials may not delegate the duty to make the certifications. The certifications and records shall be kept in the agency—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>in a form that makes audits and reconciliations easy; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>for a period necessary to carry out audits and reconciliations.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>To the extent practicable, the head of an agency shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>provide information supporting the agency’s budget request for its missions by function and subfunction (including the mission of each organizational unit of the agency); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>relate the agency’s programs to its missions.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Except as provided in subsection (f) of this section, an officer or employee of an agency (as defined in section 1101 of this title) may submit to Congress or a committee of Congress an appropriations estimate or request, a request for an increase in that estimate or request, or a recommendation on meeting the financial needs of the Government only when requested by either House of Congress.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>The Interstate Commerce Commission shall submit to Congress copies of budget estimates, requests, and information (including personnel needs), legislative recommendations, prepared testimony for congressional hearings, and comments on legislation at the same time they are sent to the President or the Office of Management and Budget. An officer of an agency may not impose conditions on or impair communication by the Commission with Congress, or a committee or member of Congress, about the information.</content>
</subsection>
<page identifier="/us/stat/96/913">96 STAT. 913</page>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <content>Amounts available under law are available for field examinations of appropriation estimates. The use of the amounts is subject only to regulations prescribed by the appropriate standing committees of Congress.</content>
</subsection>
</section>
<section>
<num value="1109">§ 1109.</num> <heading class="bold">Current programs and activities estimates</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Before November 11 of each year, the President shall submit to both Houses of Congress the estimated budget outlays and proposed budget authority that would be included in the budget for the following fiscal year if programs and activities of the United States Government were carried on during that year at the same level as the current fiscal year without a change in policy. The President shall state the estimated budget outlays and proposed budget authority by function and subfunction under the classifications in the budget summary table under the heading “Budget Authority and Outlays by Function and Agency”, by major programs in each function, and by agency. The President also shall include a statement of the economic and program assumptions on which those budget outlays and budget authority are based, including inflation, real economic growth, and unemployment rates, program caseloads, and pay increases.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Joint Economic Committee shall review the estimated budget outlays and proposed budget authority and submit an economic evaluation of the budget outlays and budget authority to the Committees on the Budget of both Houses before January 1 of each year.</content>
</subsection>
</section>
<section>
<num value="1110">§ 1110.</num> <heading class="bold">Year-ahead requests for authorizing legislation</heading>
<content>A request to enact legislation authorizing new budget authority to continue a program or activity for a fiscal year shall be submitted to Congress before May 16 of the year before the year in which the fiscal year begins. If a new program or activity will continue for more than oneyear, the request must be submitted for at least the first and 2d fiscal years.</content>
</section>
<section>
<num value="1111">§ 1111.</num> <heading class="bold">Improving economy and efficiency</heading>
<chapeau>To improve economy and efficiency in the United States Government, the President shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>make a study of each agency to decide, and may send<sidenote><p class="indent0 firstIndent0 fontsize8">Study.</p></sidenote> Congress recommendations, on changes that should be made in—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the organization, activities, and business methods of agencies;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>agency appropriations;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the assignment of particular activities to particular services; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>regrouping of services; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>evaluate and develop improved plans for the organization, coordination, and management of the executive branch of the Government.</content>
</paragraph>
</section>
<section>
<num value="1112">§ 1112.</num> <heading class="bold">Fiscal, budget, and program information</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In this section, “agency” means a department, agency, or<sidenote><p class="indent0 firstIndent0 fontsize8">“Agency.”</p></sidenote> instrumentality of the United States Government except a mixed-ownership Government corporation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>In cooperation with the Comptroller General, the Secretary of the Treasury and the Director o1the Office of Management and<page identifier="/us/stat/96/914">96 STAT. 914</page> Budget shall establish and maintain standard data processing and information systems for fiscal, budget, and program information for use by agencies to meet the needs of the Government, and to the extent practicable, of State and local governments.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Comptroller General—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>in cooperation with the Secretary, the Director of the Office of Management and Budget, and the Director of the Congressional Budget Office, shall establish, maintain, and publish standard terms and classifications for fiscal, budget, and program information of the Government, including information on fiscal policy, receipts, expenditures, programs, projects, activities, and functions;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote>when advisable, shall report to Congress on those terms and classifications, and recommend legislation necessary to promote the establishment, maintenance, and use of standard terms and classifications by the executive branch of the Government; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>in carrying out this subsection, shall give particular consideration to the needs of the Committees on Appropriations and on the Budget of both Houses of Congress, the Committee on Ways and Means of the House, the Committee on Finance of the Senate, and the Congressional Budget Office.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>Agencies shall use the standard terms and classifications published under subsection (c)(1) of this section in providing fiscal, budget, and program information to Congress.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>In consultation with the President, the head of each executive agency shall take actions necessary to achieve to the extent possible—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>consistency in budget and accounting classifications;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>synchronization between those classifications and organizational structure; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>information by organizational unit on performance and program costs to support budget justifications.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>In cooperation with the Director of the Congressional Budget Office, the Comptroller General, and appropriate representatives of State and local governments, the Director of the Office of Management and Budget (to the extent practicable) shall provide State and local governments with fiscal, budget, and program information necessary for accurate and timely determination by those governments of the impact on their budgets of assistance of the United States Government.</content>
</subsection>
</section>
<section>
<num value="1113">§ 1113.</num> <heading class="bold">Congressional information</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>When requested by a committee of Congress having jurisdiction over receipts or appropriations, the President shall provide the committee with assistance and information.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>When requested by a committee of Congress, by the Comptroller General, or by the Director of the Congressional Budget Office, the Secretary of the Treasury, the Director of the Office of Management and Budget, and the head of each executive agency shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>provide information on the location and kind of available fiscal, budget. and program information;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>to the extent practicable, prepare summary tables of that fiscal, budget, and program information and related information the committee, the Comptroller General, or the Director of the Congressional Budget Office considers necessary; and</content>
</paragraph>
<page identifier="/us/stat/96/915">96 STAT. 915</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>provide a program evaluation carried out or commissioned by an executive agency.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>In cooperation with the Director of the Congressional Budget Office, the Secretary, and the Director of the Office of Management and Budget, the Comptroller General shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>establish and maintain a current directory of sources of, and information systems for, fiscal, budget, and program information and a brief description of the contents of each source and system;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>when requested, provide assistance to committees of Congress and members of Congress in obtaining information from the sources in the directory; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>when requested, provide assistance to committees and, to the extent practicable, to members of Congress in evaluating the information obtained from the sources in the directory.</chapeau>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>To the extent they consider necessary, the Comptroller General and the Director of the Congressional Budget Office individually or jointly shall establish and maintain a file of information to meet recurring needs of Congress for fiscal, budget, and program information to carry out this section and sections 717 an 1112 of this title. The file shall include information on budget requests, congressional authorizations to obligate and expend, apportionment and reserve actions, and obligations and expenditures. The Comptroller General and the Director shall maintain the file and an index to the file so that it is easier for the committees and agencies of Congress to use the file and index through data processing and communications techniques.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Comptroller General shall—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>carry out a continuing program to identify the needs of committees and members of Congress for fiscal, budget, and program information to carry outthis section and section 1112 of this title;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>assist committees of Congress in developing their information needs;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>monitor recurring reporting requirements of Congress and committees; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>make recommendations to Congress and committees for changes and improvements in those reporting requirements to meet information needs identified by the Comptroller General, to improve their usefulness to congressional users, and to eliminate unnecessary reporting.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>Before September 2 of each year, the Comptroller General shall<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> report to Congress on—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the needs identified under paragraph (1)(A) of this subsection;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the relationship of those needs to existing reporting requirements;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the extent to which reporting by the executive branch of the United States Government currently meets the identified needs;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>the changes to standard classifications necessary to meet congressional needs;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>activities, progress, and results of the program of the Comptroller General under paragraph (1)(B)-(D) of this subsection; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="F">(F) </num>
<content>progress of the executive branch in the prior year.</content>
</subparagraph>
</paragraph>
<page identifier="/us/stat/96/916">96 STAT. 916</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote>Before March 2 of each year, the Director of the Office of Management and Bucket and the Secretary shall report toCongress on plans for meeting the needs identified under paragraph (1)(A) of this subsection, including—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>plans for carrying out changes to classifications to meet information needs of Congress;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the status of information systems in the prior year; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the use of standard classifications.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section>
<num value="1114">§ 1114.</num> <heading class="bold">Budget information on consulting services</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The head of each agency shall include in the budget justification for the agency submitted each year to the Committees on Appropriations of both Houses of Congress—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>amounts requested for consulting services;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the appropriation accounts from which the amounts are to be paid; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>a description of the need for the consulting services, including a list of the major programs requiring those services.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Inspector General or comparable official of each agency shall submit to Congress each year, with the budget justification for the agency, an evaluation of the progress of the agency in establishing effective management controls and improving the accuracy and completeness of the information provided to the Federal Procurement Data System on contracts for consulting services. If the agency does not have an Inspector General or comparable official, the head of the agency or officer or employee designated by the head of the agency shall submit the evaluation.</content>
</subsection>
</section>
</chapter>
<chapter>
<num value="13">CHAPTER 13—</num><heading class="centered">APPROPRIATIONS</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>GENERAL</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>1301.</designator> <label>Application.</label></referenceItem>
<referenceItem role="section"><designator>1302.</designator> <label>Determining amounts appropriated.</label></referenceItem>
<referenceItem role="section"><designator>1303.</designator> <label>Effect of changee in titles of appropriations.</label></referenceItem>
<referenceItem role="section"><designator>1304.</designator> <label>Judgments, awards, and compromise settlements.</label></referenceItem>
<referenceItem role="section"><designator>1305.</designator> <label>Miscellaneous permanent appropriations.</label></referenceItem>
<referenceItem role="section"><designator>1306.</designator> <label>Use of foreign credits.</label></referenceItem>
<referenceItem role="section"><designator>1307.</designator> <label>Public building construction.</label></referenceItem>
<referenceItem role="section"><designator>1308.</designator> <label>Telephone and metered services.</label></referenceItem>
<referenceItem role="section"><designator>1309.</designator> <label>Social security tax.</label></referenceItem>
<referenceItem role="section"><designator>1310.</designator> <label>Appropriations for private organizations.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>TRUST FUNDS AND REFUNDS</label></referenceItem>
<referenceItem role="section"><designator>1321.</designator> <label>Trust funds.</label></referenceItem>
<referenceItem role="section"><designator>1322.</designator> <label>Payments of unclaimed trust fund amounts and refund of amounts erroneously deposited.</label></referenceItem>
<referenceItem role="section"><designator>1323.</designator> <label>Trust funds for certain fees, donations, quasi-public amounts, and unearned amounts.</label></referenceItem>
<referenceItem role="section"><designator>1324.</designator> <label>Refund of internal revenue collections.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER III—</designator> <label>LIMITATIONS, EXCEPTIONS, AND PENALTIES</label></referenceItem>
<referenceItem role="section"><designator>1341.</designator> <label>Limitations on expending and obligating amounts.</label></referenceItem>
<referenceItem role="section"><designator>1342.</designator> <label>Limitation on voluntary services.</label></referenceItem>
<referenceItem role="section"><designator>1343.</designator> <label>Buying and leasing passenger motor vehicles and aircraft.</label></referenceItem>
<referenceItem role="section"><designator>1344.</designator> <label>Passenger motor vehicle and aircraft use.</label></referenceItem>
<referenceItem role="section"><designator>1345.</designator> <label>Expenses of meetings.</label></referenceItem>
<referenceItem role="section"><designator>1346.</designator> <label>Commissions, councils, boards, and interagency and similar groups.</label></referenceItem>
<referenceItem role="section"><designator>1347.</designator> <label>Appropriations or authorizations required for agencies in existence for more than one year.</label></referenceItem>
<referenceItem role="section"><designator>1348.</designator> <label>Telephone installation and charges.</label></referenceItem>
<page identifier="/us/stat/96/917">96 STAT. 917</page>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>1349.</designator> <label>Adverse personnel actions</label></referenceItem>
<referenceItem role="section"><designator>1350.</designator> <label>Criminal penalty.</label></referenceItem>
<referenceItem role="section"><designator>1351.</designator> <label>Reports on violations.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">GENERAL</heading>
<section>
<num value="1301">§ 1301.</num> <heading class="bold">Application</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The reappropriation and diversion of the unexpended balance of an appropriation for a purpose other than that for which the appropriation originally was made shall be construed and accounted for as a new appropriation. The unexpended balance shall be reduced by the amount tobe diverted.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>An appropriation in a regular, annual appropriation law may be construed to be permanent or available continuously only if the appropriation—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>is for rivers and harbors, lighthouses, public buildings, or the pay of the Navy and Marine Corpe; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>expressly provides that it is available after the fiscal year covered by the law in which it appears.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>A law may be construed to make an appropriation out of the Treasury or to authorue making a contract for the payment of money in excess of an appropriation only if the law specifically states that an appropriation is made or that such a contract may be made.</content>
</subsection>
</section>
<section>
<num value="1302">§ 1302.</num> <heading class="bold">Determining amounts appropriated</heading>
<content>Except as specifically provided by law, the total amount appropriated in an appropriation law is determined by adding up the specific amounts or ratesappropriated in each paragraph of the law.</content>
</section>
<section>
<num value="1303">§ 1303.</num> <heading class="bold">Effect of changes in titles of appropriations</heading>
<content>Expenditures for a particular object or purpose authorued by a law (and referred to in that law by the specific title previously used for the appropriation item in the appropriation law concerned) may be made from a corresponding appropriation item when the specific title is changed or eliminated from a later appropriation law.</content>
</section>
<section>
<num value="1304">§ 1304.</num> <heading class="bold">Judgments, awards, and compromise settlements</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Necessary amounts are appropriated to pay final judgments, awards, compromise settlements, and interest and costs specified in the jucbonents or otherwise authorized by law when—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>payment is not otherwise provided for;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>payment is certified by the Comptroller General; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>the judgment, award, or settlement is payable—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>under section 2414, 2517, 2672, or 2677 of title 28;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2414">28 USC 2414</ref>, <ref href="/us/usc/t28/s2517">2517</ref>, <ref href="/us/usc/t28/s2672">2672</ref>, <ref href="/us/usc/t28/s2677">2677</ref>.</p></sidenote></content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>under section 3723 of this title;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>under a decision of a board of contract appeals; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>in excess of an amount payable from the appropriations of an agency for a meritorious claim under section 2733 or 2734 of title 10, section 715 of title 32, or section 203<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t10/s2733">10 USC 2733</ref>, <ref href="/us/usc/t10/s2734">2734</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t32/s715">32 USC 715</ref>.</p></sidenote> of the National Aeronautics and Space Act of 1958 (42 U.S.C. 2473).</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Interest may be paid from the appropriation made by this section—</chapeau>
<page identifier="/us/stat/96/918">96 STAT. 918</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>on a judgment of a district court under section 2411(b) of title<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2411">28 USC 2411</ref>.</p></sidenote> 28, only when the judgment becomes final after review on appeal or petition by the Onited States Government, and then only from the date of filing of the transcript of the judgment with the Comptroller General through the day before the date of the mandate of affirmance; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>on a judgment of the Court of Claims under section 2516(b) of<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2516">28 USC 2516</ref>.</p></sidenote> title 28, only from the date of filing of the transcript of the judgment with the Comptroller General through the day before the date of the mandate of affirmance.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>Interest payable under this subsection in a proceeding reviewed by the Supreme Court is not allowed after the end of the term in which the judgment is affirmed.</chapeau>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>A judgment or compromise settlement against the Government shall be paid under this section and sections 2414, 2617, and 2518<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t28/s2414">28 USC 2414</ref>, <ref href="/us/usc/t28/s2517">2517</ref>, <ref href="/us/usc/t28/s2518">2518</ref>,</p></sidenote> of title 28 when the judgment or settlement arises out of an express or implied contract made by—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the Army and Air Force Exchange Service;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the Navy Exchanges;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the Marine Corps Exchanges;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>the Coast Guard Exchanges; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>the Exchange Councils of the National Aeronautics and Space Administration.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Exchange making the contract shall reimburse the Government for the amount paid by the Government.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1305">§ 1305.</num> <heading class="bold">Miscellaneous permanent appropriations</heading>
<chapeau>Necessary amounts are appropriated for the following:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>to pay the proceeds of the personal estate of a United States citizen dying abroad to the legal representative of the deceased on proper demand and proof.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>to pay interest on the public debt under laws authorizing payment.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>to pay proceeds from derelict and salvage cases adjudged by the courts of the United States to salvors.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>to make payments required under contracts made under section 108 of the Housing and Community Development Act of 1974<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s711">31 USC 711</ref>.</p></sidenote> (42 U.S.C. 6308) for the payment of interest on obligations guaranteed by the Secretary of Housing and Urban Development under section 108.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>to make paymentB required under contracts made under section 103(b) of the Housing Act of 1949 (42 U.S.C. 1453(b)) for projects or programs for which amounts had been committed before January 1, 1975, and for which amounts have not been appropriated.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>to pay for the construction of buildings and expenses of the Smithsonian Institution, at 6 percent on the fund derived from the bequest of James Smithson.</content>
</paragraph>
</section>
<section>
<num value="1306">§ 1306.</num> <heading class="bold">Use of foreign credits</heading>
<content>Foreign credits owed to or owned by the Treasury are not available for expenditure by agencies except as provided annually in general appropriation laws.</content>
</section>
<section>
<num value="1307">§ 1307.</num> <heading class="bold">Public building construction</heading>
<content>Amounts appropriated to construct public buildings remain available until completion of the work. When a building is completed and<page identifier="/us/stat/96/919">96 STAT. 919</page> outstanding liabilities for the construction are paid, balances remaining shall revert immediately to the Treasury.</content>
</section>
<section>
<num value="1308">§ 1308.</num> <heading class="bold">Telephone and metered services</heading>
<content>Charges for telephone and metered services (such as gas, electricity, water, and steam) for a time period beginning in one fiscal year or allotment period and ending in another fiscal year or allotment period may be charged against the appropriation or allotment current at the endof the time period covered by the service.</content>
</section>
<section>
<num value="1309">§ 1309.</num> <heading class="bold">Social security tax</heading>
<content>Amounts made available for the compensation of officers and employees of the United States Government may be used to pay taxes imposed on an agency as an employer under chapter 21 of the Internal Revenue Code of 1964 (26 U.S.C. 3101 et seq.).</content>
</section>
<section>
<num value="1310">§ 1310.</num> <heading class="bold">Appropriationsfor private organizations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall credit an appropriation for a private organization to the appropriate fiscal official of the organization. The credit shall beearned on the accounts of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the Treasury; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a designated depositary of the United States Government (except a national bank).</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The fiscal official may p an amount out of the appropriation only on a check of the fiscal official—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>payable to the order of the person to whom payment is to be made; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>that states the specific purpose for which the amount is to be applied.</chapeau>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The fiscal official may pay an amount of less than $20 out of the appropriation on a check—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>payable to the order of the fiscal official; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>that states the amount is to be applied to small claims.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The fiscal official shall provide the Secretary or the designated depositary on which the check is drawn with a certified <i>list </i>of the claims. The list shall state the kind and amount of each claim and the name of each claimant.</content>
</paragraph>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">TRUST FUNDS AND REFUNDS</heading>
<section>
<num value="1321">§ 1321.</num> <heading class="bold">Trust funds</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The following are classified as trust funds:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>Philippine special fund (customs duties).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Philippine special fund (internal revenue).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>Unclaimed condemnation awards, Department of the Treasury.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>Naval reservation, Olangapo civil fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>Personal funds of deceased inmates, Naval Home.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>Return to deported aliens of passage money collected from steamship companies.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>Vocational rehabilitation, special fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content>Library of Congress gift fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">(9) </num>
<content>Library of Congress trustfund, investment account.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="10">(10) </num>
<content>Library of Congress trust fund, income from investment account.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="11">(11) </num>
<content>Library of Congress trust fund, permanent loan.</content>
</paragraph>
<page identifier="/us/stat/96/920">96 STAT. 920</page>
<paragraph class="indent1 fontsize10">
<num value="12">(12) </num>
<content>Relief and rehabilitation, Longshoremen’s and Harbor Workers’ Compensation Act.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="13">(13) </num>
<content>Cooperative work, Forest Service.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="14">(14) </num>
<content>Wages and effects of American seamen, Department of Commerce.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="15">(15) </num>
<content>Pension money, Saint Elizabeths Hospital.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="16">(16) </num>
<content>Personal funds of patients, Saint Elizabeths Hospital.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="17">(17) </num>
<content>National Park Service, donations.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="18">(18) </num>
<content>Purchase of lands, national parks, donations.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="19">(19) </num>
<content>Extension of winter-feed facilities of game animals of Yellowstone National Park, donations.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="20">(20) </num>
<content>Indian moneys, proceeds of labor, agencies, schools, and so forth.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="21">(21) </num>
<content>Funds of Federal prisoners.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="22">(22) </num>
<content>Commissary funds, Federal prisons.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="23">(23) </num>
<content>Pay of the Navy, deposit funds.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="24">(24) </num>
<content>Pay of Marine Corps, deposit funds.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="25">(25) </num>
<content>Pay of the Army, deposit fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="26">(26) </num>
<content>Preservation birthplace of Abraham Lincoln.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="27">(27) </num>
<content>Funds contributed for flood control, Mississippi River, its outlets and tributaries.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="28">(28) </num>
<content>Funds contributed for flood control, Sacramento River, California.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="29">(29) </num>
<content>Effects of deceased employees, Department of the Treasury.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="30">(30) </num>
<content>Money and effects of deceased patients, Public Health Service.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="31">(31) </num>
<content>Effects of deceased employees, Department of Commerce.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="32">(32) </num>
<content>Topographic survey of the United States, contributions.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="33">(33) </num>
<content>National Institutes of Health, gift fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="34">(34) </num>
<content>National Institutes of Health, conditional gift fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="35">(35) </num>
<content>Patients’ deposits, United States Marine Hospital, Carville, Louisiana.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="36">(36) </num>
<content>Estates of deceased personnel, Department of the Army.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="37">(37) </num>
<content>Effects of deceased employees, Department of the Interior.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="38">(38) </num>
<content>Fredericksburg and Spotsylvania County Battlefields memorial fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="39">(39) </num>
<content>Petersburg National Military Park fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="40">(40) </num>
<content>Gorgas memorial laboratory quotas.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="41">(41) </num>
<content>Contributions to International Boundary Commission, United States and Mexico.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="42">(42) </num>
<content>Salvage proceeds, American vessels.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="43">(43) </num>
<content>Wages due American seamen.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="44">(44) </num>
<content>Federal Industrial Institution for Women, contributions for chapel.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="45">(45) </num>
<content>General post fund, National Homes, Veterans’ Administration.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="46">(46) </num>
<content>Repatriation of American seamen.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="47">(47) </num>
<content>Expenses, public survey work, general.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="48">(48) </num>
<content>Expenses, public survey work, Alaska.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="49">(49) </num>
<content>Funds contributed for improvement of roads, bridges, and trails, Alaska.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="50">(50) </num>
<content>Protective works and measures, Lake of the Woods and Rainy River, Minnesota.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="51">(51) </num>
<content>Washington redemption fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="52">(52) </num>
<content>Permit fund, District of Columbia.</content>
</paragraph>
<page identifier="/us/stat/96/921">96 STAT. 921</page>
<paragraph class="indent1 fontsize10">
<num value="53">(53) </num>
<content>Unclaimed condemnation awards, National Capital Park and Planning Commission, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="54">(54) </num>
<content>Unclaimed condemnation awards, Rock Creek and Potomac Parkway Commission, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="55">(55) </num>
<content>Miscellaneous trust fund deposits, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="56">(56) </num>
<content>Surplus fund, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="57">(57) </num>
<content>Relief and rehabilitation, District of Columbia Workmen’s Compensation Act.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="58">(58) </num>
<content>Inmates’ fund, workhouse and reformatory, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="59">(59) </num>
<content>Soldiers’ Home, permanent fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="60">(60) </num>
<content>Chamber Music Auditorium, Library of Congress.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="61">(61) </num>
<content>Bequest of Gertrude Hubbard.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="62">(62) </num>
<content>Puerto Rico special fund (Internal Revenue).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="63">(63) </num>
<content>Miscellaneous trust funds, Department of State.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="64">(64) </num>
<content>Funds contributed for improvement of (name of river or harbor).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="65">(65) </num>
<content>Funds advanced for improvement of (name of river or harbor).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="66">(66) </num>
<content>Funds contributed for Indian projects.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="67">(67) </num>
<content>Miscellaneous trust funds of Indian tribes.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="68">(68) </num>
<content>Ship’s stores profits, Navy.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="69">(69) </num>
<content>Completing Surveys within Railroad Land Grants.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="70">(70) </num>
<content>Memorial to Women of World War, contributions.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="71">(71) </num>
<content>Funds contributed for Memorial to John Ericsson.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="72">(72) </num>
<content>American National Red Cross Building, contributions.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="73">(73) </num>
<content>Estate of decedents, Department of State, Trust Fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="74">(74) </num>
<content>Funds due Incompetent Beneficiaries, Veterans’ Administration.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="75">(75) </num>
<content>To promote the Education of the Blind (principal).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="76">(76) </num>
<content>Paving Government Road across Fort Sill Military Reservation, Okla.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="77">(77) </num>
<content>Bequest of William F. Edgar, Museum and Library, office of Surgeon General of the Army.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="78">(78) </num>
<content>Funds Contributed for Flood Control (name of river, harbor, or project).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="79">(79) </num>
<content>Matured obligations of the District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="80">(80) </num>
<content>To promote the education of the blind (interest).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="81">(81) </num>
<content>Soldiers’ Home, interest account.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="82">(82) </num>
<content>Post-Vietnam Era Veterans Education Account, Veterans’ Administration.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="83">(83) </num>
<content>United States Government life insurance fund, Veterans’ Administration.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="84">(84) </num>
<content>Estates of deceased soldiers, United States Army.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="85">(85) </num>
<content>Teachers Retirement Fund Deductions, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="86">(86) </num>
<content>Teachers Retirement Fund, Government Reserves, District of Columbia.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="87">(87) </num>
<content>Expenses of Smithsonian Institution Trust Fund (principal).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="88">(88) </num>
<content>Civil Service Retirement and Disability Fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="89">(89) </num>
<content>Canal Zone Retirement and Disability Fund.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="90">(90) </num>
<content>Foreign Service Retirement and Disability Fund.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Amounts (except amounts received by the Comptroller of the Currency and the Federal Deposit Insurance Corporation) that are analogous to the funds named in subsection (a) of this section and are received. by the United States Government as trustee shall be<page identifier="/us/stat/96/922">96 STAT. 922</page> deposited in an appropriate trust fund account in the Treasury. Amounts accruing to these funds (except to the trust fund “Soldiers’ Home, Permanent Fund”) are appropriated to be disbursed in compliance with the terms of the trust. Expenditures from the trust fund “Soldiers’ Home, Permanent Fund” shall be made only under annual appropriations. Those appropriations are authorized to be made.</content>
</subsection>
</section>
<section>
<num value="1322">§ 1322.</num> <heading class="bold">Payments of unclaimed trust fund amounts and refund of amounts ertoneously deposited</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>On September 30 of each year, the Secretary of the Treasury shall transfer to the Treasury trust fund receipt account “Unclaimed Moneys of Individuals Whose Whereabouts are Unknown” that part of the balanceof a trust fund account named in section 1321(a)(1)-(82) of this title or an analogous trust fund established under section 1321(b) of this title that hasbeen in the fund for more than one year and represents money belonging to individuals whose whereabouts are unknown. Subsequent claims to the transferred funds shall be paid from the account “Unclaimed Moneys of Individuals Whose Whereabouts are Unknown”.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Except as provided in subsection (c) of this section, necessary amounts are appropriated to the Secretary of the Treasury to make payments from—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the Treasury trust fund receipt account “Unclaimed Moneys of Individuals Whose Whereabouts are Unknown”; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the United States Government account “Refund of Moneys Erroneously Received and Covered” and other collections erroneously deposited that are not properly chargeable to another appropriation.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Secretary of the Treasury shall hold in perpetuity in the Treasury trust fund receipt account “Unclaimed Moneys of Individuals Whose Whereabouts are Unknown” the balance remaining after the final distribution of unclaimed Postal Savings System deposits under section l(a) of the Act of August 13, 1971 (Public Law 92–117<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s725p">31 USC 725p note</ref>.</p></sidenote>, 85 Stat. 337). The Secretary shall use the balance to pay claims for Postal Savings System deposits without regard to the State law or the law of other jurisdictions of deposit about the disposition of unclaimed or abandoned property.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Necessary amounts may be appropriated without fiscal year limitation to the trust fund receipt account to pay claims for deposits when the balance in the account is not sufficient to pay the claims because of payments made under paragraph (1) of this subsection.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1323">§ 1323.</num> <heading class="bold">Trust funds for certain fees, donations, quasi-public amounts, and unearned amounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Amounts from the following sources held in checking accounts of disbursing officials shall be deposited in the Treasury to the appropriate trust fund receipt accounts:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>unearned money, lands (Department of the Interior).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>reentry permit fees (Department of Justice).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>naturalization fees(Department of Justice).</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>registry fees (Department of Justice).</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Amounts deposited under subsection (a) of this section are appropriated for refunds. Earned parts of those amounts shall be transferred and credited to the appropriate receipt fund accounts.</content>
</subsection>
<page identifier="/us/stat/96/923">96 STAT. 923</page>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>Donations, quasi-public amounts, and unearned amounts shall be deposited in the Treasury as trust funds and are appropriated for disbursement under the terms of the trusts when the donation or amount is—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>administered by officers and employees of the United States Government; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>carried in checking accounts of disbursing officials or others required to account to the Comptroller General (except clerks and marshals of the United States district courts).</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1324">§ 1324.</num> <heading class="bold">Refund of internal revenue collections</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue colledions as provided by law, including payment of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>claims for prior fiscal years; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>accounts arising under—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>“Allowance or drawback (Internal Revenue)”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>“Redemption of stamps (Internal Revenue)”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>“Refunding legacy taxes, Act of March 30, 1928”;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>“Repayment of taxes on distilled spirits destroyed by casuaitt’; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>“Refunds and payments of processing and related taxes”.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Disbursements may be made from the appropriation made by this section only for—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>refunds to the limit of liability of an individual tax account; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>refunds due from credit provisions of the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.) enacted before January 1, 1978.</content>
</paragraph>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="III">SUBCHAPTER III—</num><heading class="centered">LIMITATIONS, EXCEPTIONS, AND PENALTIES</heading>
<section>
<num value="1341">§ 1341.</num> <heading class="bold">Limitations on expending and obligating amounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>An officer or employee of the United States Government or of the District of Columbia government may not—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>make or authorize an expenditure or obligation exceeding an amount available in an appropriation or fund for the expenditure orobligation; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>involve either government in a contract or obligation for the payment of money before an appropriation is made unless authorized by law.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>This subsection does not apply to a corporation getting amounts to make loans (except paid in capital amounts) without legal liability of the United States Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>An article to be used by an executive department in the District of Columbia that could be bought out of an appropriation made to a regular contingent fund of the department may not be bought out of another amount available for obligation.</content>
</subsection>
</section>
<section>
<num value="1342">§ 1342.</num> <heading class="bold">Limitation on voluntary services</heading>
<content>An officer or employee of the United States Government or of the District of Columbia government may not accept voluntary services for either government or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property. This section does not apply<page identifier="/us/stat/96/924">96 STAT. 924</page> to a corporation getting amounts to make loans (except paid in capital amounts) without legal liability of the United States Government.</content>
</section>
<section>
<num value="1343">§ 1343.</num> <heading class="bold">Buying and leasing passenger motor vehicles and aircraft</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In this section, buying a passenger motor vehicle or aircraft includes a transfer of the vehicle or aircraft between agencies.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>An appropriation may be expended to buy or lease passenger motor vehicles only—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>for the use of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the President;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the secretaries to the President; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the heads of executive departments listed in section 101<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s101">5 USC 101</ref>.</p></sidenote> of title 5; or</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>as specifically provided by law.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Except as specifically provided by law, an agency may use an appropriation to buy a passenger motor vehicle (except a bus or ambulance) only at a total cost (except costs required only for transportation) that—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>includes the price of systems and equipment the Administrator of General Services decides is incorporated customarily in standard passenger motor vehicles completely equipped for ordinary operation;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>includes the value of a vehicle used in exchange;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>is not more than the maximum price established by the agency having authority under law to establish a maximum price; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>is not more than the amount specified in a law.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Additional systems and equipment may be bought for a passenger motor vehicle if the Administrator decides the purchase is appropriate. The Price of additional systems or uipment is not included in deciding whether the cost of the vehicle is within a maximum price specified in a law.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>An appropriation (except an appropriation for the armed forces) is available to b r, maintain, or operate an aircraft only if the appropriation specifically authoru:es the purchase, maintenance, or operation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>This section does not apply to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>buying, maintaining, and repairing passenger motor vehicles by the United States Capitol Police;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>buying, maintaining, and repairing vehicles necessary to carry out projects to improve, preserve, and protect rivers and harbors; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>leasing, maintaining, repairing, or operating motor passenger vehicles necessary in the field work of the Department of Agriculture.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1344">§ 1344.</num> <heading class="bold">Passenger motor vehicle and aircraft use</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Except as specifically provided by law, an appropriation may be expended to maintain, operate, and repair passenger motor vehicles or aircraft of the Uruted States Government that are used only for an official purpose. An official purpose does not include transporting officers or employees of the Government between their domiciles and places of employment except—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>medical officerson out-patient medical service; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>officers or employees performing field work requiring transportation between their domiciles and places of employ-<page identifier="/us/stat/96/925">96 STAT. 925</page>ment when the transportation is approved by the head of the agency.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>This section does not apply to a motor vehicle or aircraft for the official use of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the President;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the heads of executive departments listed in section 101 of title 5; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>principal diplomatic and consular officials.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1345">§ 1345.</num> <heading class="bold">Expenses of meetings</heading>
<chapeau>Except as specifically provided by law, an appropriation may not be used for travel, transportation, and subsistence expenses for a meeting. This section does not prohibit—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>an agency from paying the expenses of an officer or employee of the United States Government carrying out an official duty; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Secretary of Agriculture from paying necessary expenses for a meeting called by the Secretary for 4-H Boys and Girls Clubs as part of the cooperative extension work of the Department of Agriculture.</content>
</paragraph>
</section>
<section>
<num value="1346">§ 1346.</num> <heading class="bold">Commissions, councils, boards, and interagency and similar groups</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Except as provided in this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>public money and appropriations are not available to pay—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the pay or expenses of a commission, council, board, or similar group, or a member of that group;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>expenses related to the work or the results of work or action of that group; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>for the detail or cost of personal services of an officer or employee from an executive agency in connection with that group; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>an accounting or disbursing official, absent a special appropriation to pay the account or charge, may not allow or pay an account or charge related to that group.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Appropriations of an executive agency are available for the expenses of an interagency group conducting activities of interest common to executive agencies when the group includes a representative of the agency. The representatives receive no additional pay because of membership in the group. An officer or employee of an executive agency not a representative of the group may not receive additional pay for providing services for the group.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>Subject to section 1347 of this title, this section does not apply to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>commissions, councils, boards, or similar groups authorized by law;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>courts-martial or courts of inquiry of the armed forces; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the contingent fund related to foreign relations at the disposalof the President.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1347">§ 1347.</num> <heading class="bold">Appropriations or authorizations required for agencies in existence for more than one year</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An agency in existence for more than one year may not use amounts otherwise available for obligation to pay its expenses without a specific appropriation or specific authorization by law. If the<page identifier="/us/stat/96/926">96 STAT. 926</page> principal duties and powers of the agency are substantially the same as or similar to the duties and powers of an agency established by executive order, the agency established later is deemed to have been in existence from the date the agency established by the order came into existence.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as specifically authorized by law, another agency may not use amounts available for obligation to pay expenses to carry out duties and powers substantially the same as or similar to the principal duties and powers of an agency that is prohibited from using amounts under this section.</content>
</subsection>
</section>
<section>
<num value="1348">§ 1348.</num> <heading class="bold">Telephone installation and charges</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in this section, appropriations are not available to install telephones in private residences or for tolls or other charges for telephone service from private residences.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Under regulations of the Secretary of State, appropriations may be used to install and pay for the use of telephones in residences owned or leased by the United States Government in foreign countries for the use of the Foreign Service. Subsection (b) of this section applies to long-distance calls made on those telephones.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Appropriations of an agency are available to pay charges for a long-distance call if required for official business and the voucher to pay for the call is sworn to by the head of the agency. Appropriations of an executive agency are available only if the head of the agency also certifies that the call is necessary in the interest of the Government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Under regulations prescribed by the Secretary of the Army on recommendation of the Chief of Engineers, not more than $30,000 may be expended each fiscal year to install and use in private residences telephones required for official business in constructing and operating locks and dams for navigation, flood control, and related water uses.</content>
</subsection>
</section>
<section>
<num value="1349">§ 1349.</num> <heading class="bold">Adverse personnel actions</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An officer or employee of the United States Government or of the District of Columbia government violating section 1341(a) or 1342 of this title shall be subject to appropriate administrative discipline including, when circumstances warrant, suspension from duty without pay or removal from office.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>An officer or employee who willfully uses or authorizes the use of a passenger motor vehicle or aircraft owned or leased by the United States Government (except for an official purpose authorized by section 1344 of this title) or otherwise violates section 1344 shall be suspended without pay by the head of the agency. The officer or employee shall be suspended for at least one month, and when circumstances warrant, for a longer period or stunmarily removed from office.</content>
</subsection>
</section>
<section>
<num value="1350">§ 1350.</num> <heading class="bold">Criminal penalty</heading>
<content>An officer or employee of the United States Government or of the District of Columbia government knowingly and willfully violating section 134l(a) or 1342 of this title shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.</content>
</section>
<section>
<num value="1351">§ 1351.</num> <heading class="bold">Reports on violations</heading>
<content>If an officer or employee of an executive agency or an officer or employee of the District of Columbia government violates section<page identifier="/us/stat/96/927">96 STAT. 927</page> 1341(a) or 1342 of this title, the head of the agency or the Mayor of the District of Columbia, as the case may be, shall report immediately to the President and Congress all relevant facts and a statement of actions taken.</content>
</section>
</subchapter>
</chapter>
<chapter>
<num value="15">CHAPTER 15—</num><heading class="centered">APPROPRIATION ACCOUNTING</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>GENERAL</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>1501.</designator> <label>Documentary evidence requirement for Government obligations.</label></referenceItem>
<referenceItem role="section"><designator>1502.</designator> <label>Balances available.</label></referenceItem>
<referenceItem role="section"><designator>1503.</designator> <label>Comptroller General reports of amounts for which no accounting is made.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>APPORTIONMENT</label></referenceItem>
<referenceItem role="section"><designator>1511.</designator> <label>Definition and application.</label></referenceItem>
<referenceItem role="section"><designator>1512.</designator> <label>Apportionment and reserves.</label></referenceItem>
<referenceItem role="section"><designator>1513.</designator> <label>Officials controlling apportionments.</label></referenceItem>
<referenceItem role="section"><designator>1514.</designator> <label>Administrative division of apportionments.</label></referenceItem>
<referenceItem role="section"><designator>1515.</designator> <label>Authorized apportionments necessitating deficiency or supplemental appropriations.</label></referenceItem>
<referenceItem role="section"><designator>1516.</designator> <label>Exemptions.</label></referenceItem>
<referenceItem role="section"><designator>1517.</designator> <label>Prohibited obligations and expenditures.</label></referenceItem>
<referenceItem role="section"><designator>1518.</designator> <label>Adverse personnel actions.</label></referenceItem>
<referenceItem role="section"><designator>1519.</designator> <label>Criminal penalty.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER III—</designator> <label>TRANSFERS AND REIMBURSEMENTS</label></referenceItem>
<referenceItem role="section"><designator>1531.</designator> <label>Transfers of functions and activities.</label></referenceItem>
<referenceItem role="section"><designator>1532.</designator> <label>Withdrawal and credit.</label></referenceItem>
<referenceItem role="section"><designator>1533.</designator> <label>Transfers of appropriations for salaries and expenses to carry out national defense responsibilities.</label></referenceItem>
<referenceItem role="section"><designator>1534.</designator> <label>Adjustments between appropriations.</label></referenceItem>
<referenceItem role="section"><designator>1535.</designator> <label>Agency agreements.</label></referenceItem>
<referenceItem role="section"><designator>1536.</designator> <label>Crediting payments from purchases between executive agencies.</label></referenceItem>
<referenceItem role="section"><designator>1537.</designator> <label>Services between the Uruted States Government and the District or Columbia government.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER IV—</designator> <label>CLOSING ACCOUNTS</label></referenceItem>
<referenceItem role="section"><designator>1551.</designator> <label>Definitions and application.</label></referenceItem>
<referenceItem role="section"><designator>1552.</designator> <label>Procedure for appropriation accounts available for definite periods.</label></referenceItem>
<referenceItem role="section"><designator>1553.</designator> <label>Availability of appropriation accounts to pay obligations.</label></referenceItem>
<referenceItem role="section"><designator>1554.</designator> <label>Review of appropriation accounts.</label></referenceItem>
<referenceItem role="section"><designator>1555.</designator> <label>Withdrawal of unobligated balances of appropriations for indefinite periods.</label></referenceItem>
<referenceItem role="section"><designator>1556.</designator> <label>Comptroller General reports on appropriation accounts.</label></referenceItem>
<referenceItem role="section"><designator>1557.</designator> <label>Authorization to exempt.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">GENERAL</heading>
<section>
<num value="1501">§ 1501.</num> <heading class="bold">Documentary evidence requirement for Government obligations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>An amount shall be recorded as an obligation of the United States Government only when supported by documentary evidence of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>a binding agreement between an agency and another person (including an agency) that is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>in writing, in a way and form, and for a purpose authorized by law; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>executed before the end of the period of availability for obligation of the appropriation or fund used for specific goods to be delivered, real property to be bought or leased, or work or service to be provided;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a loan agreement showing the amount and terms of repayment;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>an order required by law to be placed with an agency;</content>
</paragraph>
<page identifier="/us/stat/96/928">96 STAT. 928</page>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>an order issued under a law authorizing purchases without advertising—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>when necessary because of a public exigency;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>for perishable subsistence supplies; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>within specific monetary limits;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<chapeau>a grant or subsidy payable—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>from appropriations made for payment of, or contributions to, amounts required to be paid in specific amounts fixed by law or under formulas prescribed by law;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>under an agreement authorized by law; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>under plans approved consistent with and authorized bylaw;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>a liability that may result from pending litigation;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>employment or services of persons or expenses of travel under law;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="8">(8) </num>
<content>services provided by public utilities; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="9">(9) </num>
<content>other legal liability of the Government against an available appropriation or fund.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A statement of obligations provided to Congress or a committee of Congress by an agency shall include only those amounts that are obligations consistent with subsection (a) of this section.</content>
</subsection>
</section>
<section>
<num value="1502">§ 1502.</num> <heading class="bold">Balances available</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The balance of an appropriation or fund limited for obligation to a definite period is available only for payment of expenses properly incurred during the period of availability or to complete contracts properly made within that period of availability and obligated consistent with section 1601 of this title. However, the appropriation or fund is not available for expenditure for a period beyond the period otherwise authorized by law.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A provision of law requiring that the balance of an appropriation or fund be returned to the general fund of the Treasury at the end of a definite period does not affect the status of lawsuits or rights of action involving the right to an amount payable from the balance.</content>
</subsection>
</section>
<section>
<num value="1503">§ 1503.</num> <heading class="bold">Comptroller General reports of amounts for which no accounting is made</heading>
<chapeau>The Comptroller General shall make a special report each year to Congress on recommendations for changes in laws, that the Comptroller General believes may be in the public interest, about amounts—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>for which no accounting is made to the Comptroller General; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>that are in—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>accounts of the United States Government; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the custody of an officer or employee of the Government if the Government is financially concerned.</content>
</subparagraph>
</paragraph>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">APPORTIONMENT</heading>
<section>
<num value="1511">§ 1511.</num> <heading class="bold">Definition and application</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In this subchapter, “appropriations” means—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>appropriated amounts;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>funds; and</content>
</paragraph>
<page identifier="/us/stat/96/929">96 STAT. 929</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>authority to make obligations by contract before appropriations.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>This subchapter does not apply to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>amounts (except amounts for administrative expenses) available—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>for price support and surplus removal of agricultural commodities; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>under section 32 of the Act of August 24, 1935 (7 U.S.C. 612c);</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a corporation getting amounts to make loans (except paid in capital amounts) without legal liability on the part of the United States Government; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the Senate, the House of Representatives, a committee of Congress, a member, officer, employee, or office of either House of Congress, or the Office of the Architect of the Capitol or an officer or employee of that Office.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1512">§ 1512.</num> <heading class="bold">Apportionment and reserves</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as provided in this subchapter, an appropriation available for obligation for a definite period shall be apportioned to prevent obligation or expenditure at a rate that would indicate a necessity for a deficiency or supplemental appropriation for the period. An appropriation for an indefinite period and authority to make obligations by contract before appropriations shall be apportioned to achieve the most effective and economical use. An apportionment maybeTeapportioned under this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>An appropriation subject to apportionment is apportioned by—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>months, calendar quarters, operating seasons, or other time periods;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>activities, functions, projects, or objects; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>a combination of the ways referred to in clauses (A) and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>of this paragraph.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The official designated in section 1513 of this title to make apportionments shall apportion an appropriation under paragraph (1) of this subsection as the official considers appropriate. Except as specified by the official, an amount apportioned is available for obligation under the terms of the appropriation on a cumulative basis unless reapportioned.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>In apportioning or reapportioning an appropriation, a reserve maybe established only—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>to provide for contingencies;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>to achieve savings made possible by or through changes in requirements or greater efficiency of operations; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>as specifically provided by law.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A reserve established under this subsection may be changed as necessary to carry out the scope and objectives of the appropriation concerned. When an official designated in section 1513of this title to make apportionments decides that an amount reserved will not be required to carry out the objectives and scope of the appropriation concerned, the official shall recommend the rescission of the amount in the way provided in chapter 11 of this title for appropriation<sidenote><p class="indent0 firstIndent0 fontsize8"><i>Ante,</i> p. 907.</p></sidenote> requests. Reserves established under this section shall bereported to Congress as provided in the Impoundment Control Act of 1974 (2 U.S.C. 681 et seq.).<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s1322">31 USC 1322 note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<page identifier="/us/stat/96/930">96 STAT. 930</page>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>An apportionment or a reapportionment shall be reviewed at least 4 times a year by the official designated in section 1513 of this title to make apportionments.</content>
</subsection>
</section>
<section>
<num value="1513">§ 1513.</num> <heading class="bold">Officials controlling apportionments</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government that is required to be apportioned under section 1512 of this title shall apportion the appropriation in writing. An appropriation shall be apportioned not later than the later of the following:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>30 days before the beginning of the fiscal year for which the appropriation is available; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>30 days after the date of enactment of the law by which the appropriation is made available.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The President shall apportion in writing an appropriation available to an executive agency (except the Commission) that is required to be apportioned under section 1512 of this title. The head of each executive agency to which the appropriation is available shall submit to the President information required for the apportionment in the form and the way and at the time specified by the President. The information shall be submitted not later than the later of the following:</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>40 days before the beginning of the fiscal year for which the appropriation is available; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>15 days after the date of enactment of the law by which the appropriation is made available.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>The President shall notify the head of the executive agency of the action taken in apportioning the appropriation under paragraph (1) of this subsection not later than the later of the following:</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>20 days before the beginning of the fiscal year for which the appropriation is available; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>30 days after the date of enactment of the law by which the appropriation is made available.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>By the first day of each fiscal year, the head of each executive department of the United States Government shall apportion among the major organizational units of the department the maximum amount to be expended by each unit during the fiscal year out of each contingent fund appropriated for the entire year for the department. Each amount may be changed during the fiscal year only by written direction of the head of the department. The direction shall state the reasons for the change.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<content>An appropriation apportioned under this subchapter may be divided and subdivided administratively within the limits of the apportionment.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>This section does not affect the initiation and operation of agricultural price support programs.</content>
</subsection>
</section>
<section>
<num value="1514">§ 1514.</num> <heading class="bold">Administrative division of apportionments</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The official having administrative control of an appropriation available to the legislative branch, the judicial branch, the United States International Trade Commission, or the District of Columbia government, and, subject to the approval of the President, the head of each executive agency (except the Commission) shall prescribe by regulation a system of administrative control not inconsistent with accounting procedures prescribed under law. The system shall be designed to—</chapeau>
<page identifier="/us/stat/96/931">96 STAT. 931</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>restrict obligations or expenditures from each appropriation to the amount of apportionments or reapportionments of the appropriation; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>enable the official or the head of the executive agency to fix responsibility for an obligation or expenditure exceeding an apportionment or reapportionment.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>To have a simplified system for administratively dividing appropriations, the head of each executive agency (except the Commission) shall work toward the objective of financing each operating unit, at the highest practical level, from not more than oneadministrative division for each appropriation affecting the unit.</content>
</subsection>
</section>
<section>
<num value="1515">§ 1515.</num> <heading class="bold">Authorized apportionments necessitating deficiency or supplemental appropriations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An appropriation required to be apportioned under section 1512 of this title may be apportioned on a basis that indicates a necessity for a deficiency or supplemental appropriation to the extent necessary to permit payment of pay increases for prevailing rate employees whose pay is fixed and adjusted under subchapter IV of chapter 53 of title 5.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t5/s5341">5 USC 5341</ref>.</p></sidenote></content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Except as provided in subsection (a) of this section, an official may make, and the head of an executive agency may request, an apportionment under section 1512 of this title that would indicate a necessity for a deficiency or supplemental appropriation only when the official or agency head decides that the action is required because of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>a law enacted after submission to Congress of the estimates for an appropriation that requires an expenditure beyond administrative control; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an emergency involving the safety of human life, the protection of property, or the immediate welfare of individuals when an appropriation that would allow the United States Government to pay, or contribute to, amounts required to be paid to individuals in specific amounts fixed by law or under formulas prescribed by law, is insufficient.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>If an official making an apportionment decides that an apportionment<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote> would indicate a necessity for a deficiency or supplemental appropriation, the official shall submit immediately a detailed report of the facts to Congress. The report shall be referred to in submitting a proposed deficiency or supplemental appropriation.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1516">§ 1516.</num> <heading class="bold">Exemptions</heading>
<chapeau>An official designated in section 1513 of this title to make apportionments may exempt from apportionment—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a trust fund or working fund if an expenditure from the fund has no significant effect on the financial operations of the United States Government;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a working capital fund or a revolving fund established for intragovernmental operations;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>receipts from industrial and power operations available under law; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>appropriations made specifically for—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>interest on, or retirement of, the public debt.;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>payment of claims, judgments, refunds, and drawbacks;</content>
</subparagraph>
<page identifier="/us/stat/96/932">96 STAT. 932</page>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>items the President decides are of a confidential nature;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>payment under a law requiring payment of the total amount of the appropriation to a designated payee; ap.d</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="E">(E) </num>
<content>grants to the States under the Social Security Act (42 U.S.C. 301 et seq.).</content>
</subparagraph>
</paragraph>
</section>
<section>
<num value="1517">§ 1517.</num> <heading class="bold">Prohibited obligations and expenditures</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>An officer or employee of the United States Government or of the District of Columbia government may not make or authorize an expenditure or obligation exceeding—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>an apportionment; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the amount permitted by regulations prescribed under section 1514(a) of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Report to President and Congress.</p></sidenote>If an officer or employee of an executive agency or of the District of Columbia government violates subsection (a) of this section, the head of the executive agency or the Mayor of the District of Columbia, as the case may be, shall report immediately to the President and Congress all relevant facts and a statement of actions taken.</content>
</subsection>
</section>
<section>
<num value="1518">§ 1518.</num> <heading class="bold">Adverse personnel actions</heading>
<content>An officer or employee of the United States Government or of the District of Columbia government violating section 1517(a) of this title shall be subject to appropriate administrative discipline including, when circumstances warrant, suspension from duty without pay or removal from office.</content>
</section>
<section>
<num value="1519">§ 1519.</num> <heading class="bold">Criminal penalty</heading>
<content>An officer or em loyee of the United States Government or of the District of Columbia government knowingly and willfully violating section 1517(a) of this title shall be fined not more than $5,000, imprisoned for not more than 2 years, or both.</content>
</section>
</subchapter>
<subchapter>
<num value="III">SUBCHAPTER III—</num><heading class="centered">TRANSFERS AND REIMBURSEMENTS</heading>
<section>
<num value="1531">§ 1531.</num> <heading class="bold">Transfers of functions and activities</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The balance of an appropriation available and necessary to finance or discharge a function or activity transferred or assigned under law within an executive agency or from one executive agency to another may be transferred to and used—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>by the organizational unit or agency to which the function or activity was transferred or assigned; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>for a purpose for which the appropriation was originally available.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The head of the executive agency determines the amount that, with the approval of the President, is necessary to be transferred when the transfer or assignment of the function or activity is within the agency. The President determines the amount necessary to be transferred when the transfer or assignment of the function or activity is from one executive agency to another.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>A balance transferred under this section is—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>credited to an applicable existing or new appropriation account;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>merged with the amount in an account to which the balance is credited; and</content>
</paragraph>
<page identifier="/us/stat/96/933">96 STAT. 933</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>with the amount with which the balance is merged, accounted for as one amount.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>New appropriation accounts may be established to carry out subsection (c)(1) of this section.</content>
</subsection>
</section>
<section>
<num value="1532">§ 1532.</num> <heading class="bold">Withdrawal and credit</heading>
<content>An amount available under law may be withdrawn from one appropriation account and credited to another or to a working fund only when authorized by law. Except as specifically provided by law, an amount authorized to be withdrawn and credited is available for the same purpose and subject to the same limitations provided by the law appropriating the amount. A withdrawal and credit is made by check and without a warrant.</content>
</section>
<section>
<num value="1533">§ 1533.</num> <heading class="bold">Transfers of appropriations for salaries and expenses to carry out national defense responsibilities</heading>
<content>An appropriation of an executive agency for salaries and expenses is available to carry out national defense responsibilitiesassigned to the agency under law. A transfer necessary to carry out this section may be made between appropriations or allocations within the executive agency. An allocation may not be made to an executive agency that can carry out with its regular personnel a defense activity assigned to it by using the authority of this section to realign its regular programs.</content>
</section>
<section>
<num value="1534">§ 1534.</num> <heading class="bold">Adjustments between appropriations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>An appropriation available to an agency may be charged at any time during a fiscal year for the benefit of another appropriation available to the agency to pay costs—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>when amounts are available in both the appropriation to be charged and the appropriation to be benefited; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>subject to limitations applicable to the appropriations.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Amounts paid under this section are charged on a final basis during, or as of the close of, the fiscal year to the appropriation benefited. The appropriation charged under subsection (a) of this section shall be appropriately credited.</content>
</subsection>
</section>
<section>
<num value="1535">§ 1535.</num> <heading class="bold">Agency agreements</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The head of an agency or major organizational unit within an agency may place an order with a major organizational unit within the same agency or another agency for goods or services if—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>amounts are available;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the head of the ordering agency or unit decides the order is in the best interest of the United States Government;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the agency or unit to fill the order is able to provide the ordered goodsor services; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>the head of the agency decides ordered goods or services cannot be provided as conveniently or cheaply by a commercial enterprise.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Notwithstanding subsection (a)(3) of this section, the Secretary of Defense, the Secretary of a military department of the Department of Defense, the Secretary of Transportation in carrying out duties and powers related to aviation and the Coast Guard, the Secretary of the Treasury, the Administrator of General Services, and the Administrator of the Maritime Administration may place<page identifier="/us/stat/96/934">96 STAT. 934</page> orders under this section for goods and services that an agency or unit filling the order may be able to provide or procure by contract.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Payment shall be made promptly by check on the written request of the agency or unit filling the order. Payment may be in advance or on providing the goods or services ordered and shall be for any part of the estimated or actual cost as determined by the agency or unit filling the order. A bill submitted or a request for payment is not subject to audit or certification in advance of payment. Proper adjustment of amounts paid in advance shall be made as agreed to by the heads of the agencies or unitson the basis of the actual cost of goodsor services provided.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>An order placed or agreement made under this section obligates an appropriation of the ordering agency or unit. The amount obligated is deobligated to the extent that tne agency or unit filling the order has not incurred obligations, before the end of the period of availability of the appropriation, in—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>providing goodsor services; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>making an authorized contract with another person to provide the requested goods or services.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>This section does not—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>authorize orders to be placed for goods or services to be provided by convict labor; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>affect other laws about working funds.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1536">§ 1536.</num> <heading class="bold">Crediting payments from purchases between executive agencies</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An advance payment made on an order under section 1536 of this title is credited to a special working fund that the Secretary of the Treasury considers necessary to be established. Except as provided in this section, any other payment is credited to the appropriation or fund against which charges were made to fill the order.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>An amount paid under section 1585 of this title may be expended in providing goods or services or for a purpose specified for the appropriation or fund credited. Where goods are provided from stocks on hand, the amount received in payment is credited so as to be available to replace the goods unless—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>another law authorires the amount to be credited to some other appropriation or fund; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the head of the executive agency filling the order decides that replacement is not necessary, in which case, the amount received is deposited in the Treasury as miscellaneous receipts.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>This section does not affect other laws about working funds.</content>
</subsection>
</section>
<section>
<num value="1537">§ 1537.</num> <heading class="bold">Services between the United States Government and the District of Columbia government</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>To prevent duplication and to promote efficiency and economy, an officer or employee of—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the United States Government may provide services to the District of Columbia government; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the District of Columbia government may provide services to the United States Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>Services under this section shall be provided under an agreement—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>negotiated by officers and employees of the two governments; and</content>
</subparagraph>
<page identifier="/us/stat/96/935">96 STAT. 935</page>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>approved by the Director of the Office of Management and Budget and the Mayor of the District of Columbia.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Each agreement shall provide that the cost of providing the services shall be borne in the way provided in subsection (c) of this section by the government to which the services are provided at rates or charges based on the actual cost of providing the services.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>To carry out an agreement made under this subsection, the agreement may provide for the delegation of duties and powers of officers and employees of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the District of Columbia government to officers and employees of the United States Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the United States Government to officers and employees of the District of Columbia government.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<chapeau>In providing services under an agreement made under subsection (b) of this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>costs incurred by the United States Government may be paid from appropriations available to the District of Columbia government officer or employee to whom the services were provided; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>costs incurred by the District of Columbia government may be paid from amounts avail le to the United States Government officer or employee to whom the services were provided.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>When requested by the Director of the United States Secret Service, the Chief of the Metropolitan Police shall assist the Secret Service and the Executive Protective Service on a non-reimbursable basis in carrying out their protective duties under section 302 of title 3 andsection 3056 of title 18.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t3/s302">3 USC 302</ref>.</p><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t18/s3056">18 USC 3056</ref>.</p></sidenote></content>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="IV">SUBCHAPTER IV—</num><heading class="centered">CLOSING ACCOUNTS</heading>
<section>
<num value="1551">§ 1551.</num> <heading class="bold">Definitions and application</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In this subchapter—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>an obligated balance of an appropriation account as of the end of a fiscal year is the amount of unliquidated obligations applicable to the appropriation less amounts collectible as repayments to the appropriation.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>an unobligated balance is the difference between the obligated balance and the total unexpended balance.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>This subchapter does not apply to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>appropriations for the District of Columbia government; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>appropriations to be disbursed by the Secretary of the Senate or the Clerk of the House of Representatives.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1552">§ 1552.</num> <heading class="bold">Procedure for appropriation accounts available for definite periods</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Each appropriation account available for obligation for a definite period is closed as follows:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>The obligated balance is transferred on September 30th of the 2d fiscal year after the period of availability ends to an appropriation account of the agency responsible for paying the obligation. Amounts transferred from all appropriation accounts for the same general purpose are merged in the account for paying obligations.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The unobligated balance is withdrawn at the end of the period of availability for obligation and reverts tQ the Treasury or, if derived only from a special or trust fund and not otherwise<page identifier="/us/stat/96/936">96 STAT. 936</page> provided, reverts to the fund from which derived. The withdrawal shall be made not later than the November 15 occurring after the period of availability ends. When the head of the agency decides that part of a withdrawn unobligated balance is required to pay obligations and make adjustments, that part mayberestored to the appropriate account.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Collections authorized to be credited to an appropriation, but not received before the transfer of the obligated balance under subsection (a)(1) of this section, are credited to the account into which the obligated balance was transferred. However, coUections made by the Comptroller General for other agencies may be deposited in the Treasury as miscellaneous receipts.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A withdrawal made under subsection (a)(2) of this section is accounted for and reported as of the fiscal year in which the appropriation concerned expires for obligation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>The obligated balance of an appropriation made available for obligation for a definite period under a discontinued appropriation heading may be merged at the end of the 2d complete fiscal year after the fiscal year for which an appropriation is available for obligation—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>in the appropriation accounts provided under subsection (a) of this section; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>in other accounts established under this subchapter for discontinued appropriations of the agency responsible for paying the obligations.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1553">§ 1553.</num> <heading class="bold">Availability of appropriation accounts to pay obligations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Each appropriation account established under section 1552 of this title is accounted for separately and remains available until expended to pay obligations chargeable against any appropriation from which the account is derived.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Under regulations prescribed by the Comptroller General, obligations under subsection (a) of this section may be paid without prior action of the Comptroller General. However, this subchapter does not—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>relieve the Comptroller General of the duty to make decisions requested under law; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>affect the authority of the Comptroller General to settle claims and accounts.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="1554">§ 1554.</num> <heading class="bold">Review of appropriation accounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The head of each agency shall review at least once a fiscal year each appropriation account established for the agency under section 1552 of this title. If the undisbursed balance is more than the obligated balance in the account, the excess shall be withdrawn in the way provided in section 1552(a)(2) of this title. If the obligated balance is more than the undisbursed balance, the excess may be restored to the account in an amount that is not more than the remaining unobligated balances of the appropriations available for the same general purposes. Before restoring an amount, the head of the agency shall make a report on the restoration as may be required by the President.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The review required under subsection (a) of this section shall be made as of the end of each fiscal year. A withdrawal or restoration under this section shall be made not later than December 31 of the following fiscal year. However, a withdrawal or restoration is accounted for and reported as of the close of the fiscal year to which<page identifier="/us/stat/96/937">96 STAT. 937</page> the review relates. A review made as of any other date for which a withdrawal or restoration is made after December 31 shall be accounted for and reported as transactions of the fiscal year in which made.</content>
</subsection>
</section>
<section>
<num value="1555">§ 1555.</num> <heading class="bold">Withdrawal of unobligated balances of appropriations for indefinite periods</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>An unobligated balance of an appropriation for an indefinite period shall be withdrawn in the way provided in section 1552(a)(2) of this title when the head of the ency concerned decides that the purposes for which the appropriation was made have been carried out or when no disbursement 18 made against the appropriation for 2 consecutive fiscal years.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>An amount of an appropriation withdrawn under this section may be restored to the applicable appropriation account to pay obligations and to settle accounts.</content>
</subsection>
</section>
<section>
<num value="1556">§ 1556.</num> <heading class="bold">Comptroller General reports on appropriation accounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In carrying out audit responsibilities, the Comptroller General shall report on operations under this subchapter to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the head of the agency concerned;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Secretary of the Treasury; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the President.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A report under this section shall include an appraisal of unpaid obligations under appropriation accounts established under section 1552 of this title. By the 30th day after receiving a report, the headof the agency concerned shall carry outactions required by section 1554 of this title that the report shows is necessary.</content>
</subsection>
</section>
<section>
<num value="1557">§ 1557.</num> <heading class="bold">Authorization to exempt</heading>
<content>A provision of an appropriation law may exempt an appropriation from this subchapter and fix the period for which the appropriation remains available for expenditure.</content>
</section>
</subchapter>
</chapter>
</subtitle>
<subtitle>
<num value="III">SUBTITLE III—</num><heading class="centered bold">FINANCIAL MANAGEMENT</heading>
<toc>
<referenceItem role="chapter"><designator><inline class="smallCaps">Chapter</inline></designator><target>Sec.</target></referenceItem>
<referenceItem role="chapter"><designator>31.</designator> <label leaderChar="." leaderAlign="right">PUBLIC DEBT</label><target>3101</target></referenceItem>
<referenceItem role="chapter"><designator>33.</designator> <label leaderChar="." leaderAlign="right">DEPOSITING. KEEPING. AND PAYING MONEY</label><target>3301</target></referenceItem>
<referenceItem role="chapter"><designator>35.</designator> <label leaderChar="." leaderAlign="right">ACCOUNTING AND COLLECTION</label><target>3501</target></referenceItem>
<referenceItem role="chapter"><designator>37.</designator> <label leaderChar="." leaderAlign="right">CLAIMS</label><target>3701</target></referenceItem>
</toc>
<chapter>
<num value="31">CHAPTER 31—</num><heading class="centered">PUBLIC DEBT</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>BORROWING AUTHORITY</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3101.</designator> <label>Public debtlimit.</label></referenceItem>
<referenceItem role="section"><designator>3102.</designator> <label>Bonds.</label></referenceItem>
<referenceItem role="section"><designator>3103.</designator> <label>Notes.</label></referenceItem>
<referenceItem role="section"><designator>3104.</designator> <label>Certificates of indebtedness and Treasury bills.</label></referenceItem>
<referenceItem role="section"><designator>3105.</designator> <label>Savings bondsand savings certificates.</label></referenceItem>
<referenceItem role="section"><designator>3106.</designator> <label>Retirement and savings bonds.</label></referenceItem>
<referenceItem role="section"><designator>3107.</designator> <label>lncreasing interest rates and investment yieldson retirement bonds.</label></referenceItem>
<referenceItem role="section"><designator>3108.</designator> <label>Prohibition against circulation privilege.</label></referenceItem>
<referenceItem role="section"><designator>3109.</designator> <label>Tax and loss bonds.</label></referenceItem>
<referenceItem role="section"><designator>3110.</designator> <label>Sale orobligations of governments or foreign countries.</label></referenceItem>
<referenceItem role="section"><designator>3111.</designator> <label>New issue used to buy, redeem. or refund outstanding obligations.</label></referenceItem>
<referenceItem role="section"><designator>3112.</designator> <label>Sinking fund for retiring and cancelling bonds and notes.</label></referenceItem>
<referenceItem role="section"><designator>3113.</designator> <label>Accepting gifts.</label></referenceItem>
<page identifier="/us/stat/96/938">96 STAT. 938</page>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>ADMINISTRATIVE</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3121.</designator> <label>Procedure.</label></referenceItem>
<referenceItem role="section"><designator>3122.</designator> <label>Banks and trust companies as depositaries.</label></referenceItem>
<referenceItem role="section"><designator>3123.</designator> <label>Payment of obligations and interest on the public debt.</label></referenceItem>
<referenceItem role="section"><designator>3124.</designator> <label>Exemption from taxation.</label></referenceItem>
<referenceItem role="section"><designator>3125.</designator> <label>Relief for lost, stolen, destroyed, mutilated, or defaced obligations.</label></referenceItem>
<referenceItem role="section"><designator>3126.</designator> <label>Losses and relief from liability related to redeeming savings bonds and notes.</label></referenceItem>
<referenceItem role="section"><designator>3127.</designator> <label>Credit to officers, employees, and agents for stolen Treasury notes.</label></referenceItem>
<referenceItem role="section"><designator>3128.</designator> <label>Proof of death to support payment.</label></referenceItem>
<referenceItem role="section"><designator>3129.</designator> <label>Appropriation to pay expenses.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">BORROWING AUTHORITY</heading>
<section>
<num value="3101">§ 3101.</num> <heading class="bold">Public debt limit</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In this section, the current redemption value of an obligation issued on a discount basis and redeemable before maturity at the option of its holder is deemed to be the face amount of the obligation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The face amount of obligations issued under this chapter and the face amount of obligations whose principal and interest are guaranteed by the United States Government (except guaranteed obligations held by the Secretary of the Treasury) may not be more than $400,000,000,000 outstanding at one time, subject to changes periodically made in that amount as provided by law through the congressional budget process described in Rule XLIX of the Rules of the House of Representatives or otherwise.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The face amount of beneficial interests and participations (except those held by their issuer) issued under section 302(c) of the National Housing Act (12 U.S.C. 1717(c)) from July 1, 1967, through June 30, 1968, and outstanding at any time shall be included in the amount taken into account in deciding whether the face amount requirement of subsection (b) of this section has been exceeded. This subsection does not require a change in the budgetary accounting for beneficial interests and participations.</content>
</subsection>
</section>
<section>
<num value="3102">§ 3102.</num> <heading class="bold">Bonds</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>With the approval of the President, the Secretary of the Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may issue bonds of the Government for the amounts borrowed and may buy, redeem, and make refunds under section 3111 of this title. The Secretary may issue bonds authorized by this section to the public and to Government accounts at any annual interest rate and prescribe conditions under section 3121 of this title. However, the face amount of bonds issued under this section and held by the public with interest rates of more than 4.25 percent a year may not be more than $70,000,000,000.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary shall offer the bonds authorized under this section first as a popular loan under regulations of the Secretary that allow the people of the United States as nearly as possible an equal opportunity to participate in subscribing to the offered bonds. However, the bonds may be offered in a way other than as a popular loan when the Secretary decides the other way is in the public interest.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>When the Secretary decides it is in the public interest in making a bond offering under this section, the Secretary may—</chapeau>
<page identifier="/us/stat/96/939">96 STAT. 939</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>make full allotments on receiving applications for smaller amounts of bonds to subscribers applying before the closing date the Secretary sets for filing applications;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>reject or reduce allotments on receiving applications filed after the closing date or for larger amounts;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>reject or reduce allotments on receiving applications from incorporated banks and trust companies for their own account and make full allotments or increase allotments to other subscribers; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>prescribe a graduated scale of allotments.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Secretary shall prescribe regulations applying to all popular<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> loan subscribers similarly situated governing a reduction or increase of an allotment under paragraph (1) of this subsection.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary may make special arrangements for subscriptions from members of the armed forces. However, bonds issued to those members must be the same as other bonds of the same issue.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>The Secretary may dispose of any part of a bond offering not taken and may prescribe the price and way of disposition.</content>
</subsection>
</section>
<section>
<num value="3103">§ 3103.</num> <heading class="bold">Notes</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>With the approval of the President, the Secretary of the Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may issue notes of the Government for the amounts borrowed and may buy, redeem, and make refunds under section 3111 of this title. The Secretary may prescribe conditions under section 3121 of this title. Notwithstanding section 3121(a)(5) of this title, the payment date of each series of notes issued shall be at least one year but not more than 10 years from the date of issue.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Government may redeem any part of a series of notes before maturity by giving at least 4 months’ notice but not more than one year’s notice.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The holder of a note of one series issued under this section with the same issue date as another series of notes issued under this section may convert, at par value, a note of the holder for a note of the other series.</content>
</subsection>
</section>
<section>
<num value="3104">§ 3104.</num> <heading class="bold">Certificates of indebtedness and Treasury bills</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury may borrow on the credit of the United States Government amounts necessary for expenditures authorized by law and may buy, redeem, and make refunds under section 3111 of this title. For amounts borrowed, the Secretary may issue—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>certificates of indebtedness of the Government; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Treasury bills of the Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary may prescribe conditions for issuing certificates of indebtedness and Treasury bills under section 3121 of this title and conditions under which the certificates and bills may be redeemed before maturity. Notwithstandingsection 3121(a)(5) of this title, the payment date of certificates of indebtedness and Treasury bills may not be more than one year after the date of issue.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Treasury bills issued under this section may not be accepted before maturity to pay principal or interest on obligations of governments of foreign countries that are held by the United States Government.</content>
</subsection>
<page identifier="/us/stat/96/940">96 STAT. 940</page>
</section>
<section>
<num value="3105">§ 3105.</num> <heading class="bold">Savings bonds and savings certificates</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>With the approval of the President, the Secretary of the Treasury may issue savings bonds and savings certificates of the United States Government and may buy, redeem, and make refunds under section 3111 of this title. Proceeds from the bonds and certificates shall be used for expenditures authorized by law. Savings bonds and certificates may be issued on an interest-bearing basis, on a discount basis, or on an interest-bearing and discount basis. Savings bonds shall mature not more than 20 years from the date of issue. Savings certificates shall mature not more than 10years from the date of issue. The difference between the price paid and the amount received on redeeming a savings bond or certificate is interest under the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in paragraph (2) of this subsection, the interest rate on, and the issue price of, savings bonds and savings certificates and the conditions under which they may be redeemed may not give an investment yield of more than 5.5 percent a year compounded semiannually. The investment yield on a series E savings bond shall be at least 4 percent a year compounded semiannually beginning on the first day of the month beginning after the date of issuance of the bond and ending on the last day of the month before the date of redemption.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>With the approval of the President, the Secretary may fix the investment yield for savings bonds at any percent a year compounded semiannually. However, the total of the increases in the yield that are effective for a 6-month period may not be more than onepercent a year compounded semiannually.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>With the approval of the President, the Secretary may prescribe regulations providing that owners of series E and H savings bonds may keep the bonds after maturity or after a period beyond maturity during which the bonds have earned interest and continue to earn interest at rates consistent with paragraph (1) of this subsection. However, series E and H savings bonds earninf a higher rate of interest before the regulations are prescribed shal continue to earn a higher rate of interest consistent with paragraph (1).</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Secretary may prescribe for savings bonds and savings certificates issued under this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the form and amount of an issue and series;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the way in which they willbe issued;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the conditions, including restrictions on transfer, to which they will be subject;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>conditions governing their redemption;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>their sales price and denominations (expressed in terms of the maturity value);</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>a way to evidence payments for or on account of them and to provide for the exchange of savings certificates for savings bonds; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>the maximum amount issued in a year that may be held by one person.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>The Secretary may authorize financial institutions to make payments to redeem savings bonds and savings notes. A financial institution may be a paying agent only if the institution—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>is incorporated under the laws of the United States, a State, the District of Columbia, or a territory or possession of the United States;</content>
</paragraph>
<page identifier="/us/stat/96/941">96 STAT. 941</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>in the usual course of business accepts, subject to withdrawal, money for deposit or the purchase of shares;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>is under the supervision of a banking authority of the jurisdiction in which it is incorporated;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>has a regular office to do business; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>is qualified under regulations prescribed by the Secretary in carrying out this subsection.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Secretary may prescribe a way in which a check issued to an individual (except a trust or estate) as a refund for taxes imposed under subtitle A of the fotemal Revenue Code of 1954 (26 U.S.C. 1 et seq.) may become a series E savings bond. However, a check may become a bond only if the claim for a refund is filed by the last day prescribed by law for filing the return (determined without any extensions) for the taxable year for which the refund is made. The Secretary may prescribe the time and way in which the check becomes a bond.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A bond issued under this subsection is deemed to be a series E bond issued under this section, except that the bond shall bear an issue date of the first dayof the first month beginning after the close of the taxable year for which the bond is issued. The Secretary also may provide that a bond issued to joint payees may be redeemed by either payee alone.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3106">§ 3106.</num> <heading class="bold">Retirement and savings bonds</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>With the approval of the President, the Secretary of the Treasury may issue retirement and savings bonds of the United States Government and may buy, redeem, and make refunds under section 3111 of this title. The proceeds from the bonds shall be used for expenditures authorized by law. Retirement and savings bonds may be issued only on a discount basis. The maturity period of the bonds shall be at least 10 years from the date of issue but not more than 30 years from the date of issue. The difference between the price paid and the amount received on redeeming a bond is interest under the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The issue price of retirement and savings bonds and the conditions under which they may be redeemed may give an investment yield of not more than 5 percent a year compounded semiannually. With the approval of the President, the Secretary may allow owners of retirement and savings bonds to keep the bonds after maturity and continue to earn interest on them at rates that are consistent with the rate of investment yield provided by retirement and savings bonds.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Section 3105(c)(1)-(5) of this title applies to this section. Sections 3105(c)(6) and (d) and 3126 of this title apply to this section to the extent consistent with this section. The Secretary may prescribe the maximum amount of retirement and savings bonds issued under this section in a year that maybe held by one person. However, the maximum amount shall be at least $3,000.</content>
</subsection>
</section>
<section>
<num value="3107">§ 3107.</num> <heading class="bold">Increasing interest rates and investment yields on retirement bonds</heading>
<content>With the approval of the President, the Secretary of the Treasury may increase by regulation the interest rate or investment yield on an offering of bonds issued under this chapter that are described in sections 405(b) and 409(a) of the Internal Revenue Code of 1954 (26 U.S.C. 405(b), 409(a)). The increased yield shall be for interest accrual periods specified in the regulations so that the interest rate<page identifier="/us/stat/96/942">96 STAT. 942</page> or investment yield on the bonds for those periods is consistent with the interest rate or investment yield on a new offering of those bonds.</content>
</section>
<section>
<num value="3108">§ 3108.</num> <heading class="bold">Prohibition against circulation privilege</heading>
<content>An obligation issued under sections 3102–3104(a)(1) and 3105–3107 of this title may not bear the circulation privilege.</content>
</section>
<section>
<num value="3109">§ 3109.</num> <heading class="bold">Tax and loss bonds</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Secretary of the Treasury may issue tax and loss bonds of the United States Government and may buy, redeem, and make refunds under section 3111 of this title. Theproceeds of the tax and loss bonds shall be used for expenditures authorized by law. Tax and loss bonds are nontransferrable except as provided by the Secretary, bear no interest, and shall be issued in amounts needed to allow persons to comply with section 832(e) of the lnternal Revenue Code of 1954 (26 U.S.C. 832(e)). The Secretary may prescribe the amount of tax and loss bonds and the conditions under which the bonds will be issued as required by section 832(e).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>For a taxable year in which amounts are deducted from the mortgage guaranty account referred to in section 832(eX3) of the Internal Revenue Code of 1954 (26 U.S.C. 832(eX3)), an amount of tax and loss bonds bought under section 832(e)(2) of the Internal Revenue Code of 1954 (26 U.S.C. 832(e)(2)) shall be redeemed for the amount deducted from the account. The amount redeemed shall be applied as necessary to pay taxes due because of the inclusion under section 832(b)(1)(E) of the Internal Revenue Code of 1954 (26 U.S.C. 832(b)(1)(E)) of amounts in gross income. The Secretary also may prescribe additional ways to redeem the bonds.</content>
</subsection>
</section>
<section>
<num value="3110">§ 3110.</num> <heading class="bold">Sale of obligations of governments of foreign countries</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>With the approval of the President, the Secretary of the Treasury may sell obligations of the government of a foreign country when the obligations were acquired under—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the First Liberty Bond Act and matured before June 16, 1947;<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s774">31 USC 774</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Second Liberty Bond Act and matured before October 16, 1938; or<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s774">31 USC 774</ref>.</p></sidenote></content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>section 7(a) of the Victory Liberty Loan Act.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s802">31 USC 802 note</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary may prescribe the conditions and frequency for receiving payment under obligations of a government of a foreign country acquired under the laws referred to in subsection (a) of this section. A sale of an obligation acquired under those Acts shall at least equal the purchase price and accrued interest. The proceeds of obligations sold under this section and payments received from governments on the principal of their obligations shall be used to redeem or buy (for not more than par value and accrued interest) bonds of the United States Government issued under this chapter. If those bonds cannot be redeemed or bought, the Secretary shall redeem or buy other outstanding interest-bearing obligations of the Government that are subject to redemption or which can be bought at not more than par value and accrued interest.</content>
</subsection>
</section>
<section>
<num value="3111">§ 3111.</num> <heading class="bold">New issue used to buy, redeem, or refund outstanding obligations</heading>
<content>An obligation may be issued under this chapter to buy, redeem, or refund, at or before maturity, outstanding bonds, notes, certificates<page identifier="/us/stat/96/943">96 STAT. 943</page> of indebtedness, Treasury bills, or savings certificates of the United States Government. Under regulations of the Secretary of the Treasury, money received from the sale of an obligation and other money in the general fund of the Treasury may be used in making the purchases, redemptions, or refunds.</content>
</section>
<section>
<num value="3112">§ 3112.</num> <heading class="bold">Sinking fund for retiring and cancelling bonds and notes</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Department of the Treasury has a sinking fund for retiring bonds and notes issued under this chapter. Amounts in the fund are appropriated for payment of bonds and notes at maturity or for their redemption or purchase before maturity by the Secretary of the Treasury. The fund is available until all the bonds and notes are retired.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>For each fiscal year, an amount is appropriated equal to—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the interest that would have been payable during the fiscal year for which the appropriation is made on the bonds and notes bought, redeemed, or paid out of the fund during that or prior years;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>2.5 percent of the total amount of bonds and notes issued under the First Liberty Bond Act, the Second Liberty Bond Act, the Third Liberty Bond Act, the Fourth Liberty Bond Act, and the Victory Liberty Loan Act and outstanding on July 1, 1920,<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s774">31 USC 774</ref>.</p></sidenote> less an amount equal to the par amount of obligations of governments of foreign countries that the United States Government held on July 1, 1920; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>2.5 percent of the total amount expended after June 29, 1933, from appropriations made or authorized in sections 301 and 302 of the Emergency Relief and Construction Act of 1932.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/stat/47/716">47 Stat. 716</ref>, <ref href="/us/stat/47/720">720</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Secretary may prescribe the price and conditions for paying, redeeming, and buying bonds and notes under this section. The average cost of bonds and notes bought under this section may not be more than par value and accrued interest. Bonds and notes bought, redeemed, or paid out of the sinking fund must be canceled and retired and may not be reissued.</content>
</subsection>
</section>
<section>
<num value="3113">§ 3113.</num> <heading class="bold">Accepting gifts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>To provide the people of the United States with an opportunity to make gifts to the Uruted States Government to be used to reduce the public debt—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>the Secretary of the Treasury may accept for the Government a gift of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>money made only on the condition that it be used to reduce the public debt;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an obligation of the Government included in the public debt made only on the condition that the obligation be canceled and retired and not reissued; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>other intangible personal property made only on the condition that the property is sold and the proceeds from the sale used to reduce the public debt; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Administrator of General Services may accept for the Government a gift of tangible property made only on the condition that it be sold and the proceeds from the sale be used to reduce the public debt.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary and the Administrator each may reject a gift ander this section when the rejection is in the interest of the Government.</content>
</subsection>
<page identifier="/us/stat/96/944">96 STAT. 944</page>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The Secretary and the Administrator shall convert a gift either of them accepts under subsection (a)(1)(C) or (2) of this section to money on the best terms available. If a gift accepted under subsection (a) of this section is subject to a gift or inheritance tax, the Secretary or the Administrator may pay the tax out of the proceeds of the gift or the proceeds of the redemption or sale of the gift.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Treasury has an account into which money received as gifts and proceeds from the sale or redemption of gifts under this section shall be deposited. The Secretary shall use the money in the account to pay at maturity, or to redeem or buy before maturity, an obligation of the Government included in the public debt. An obligation of the Government that is paid, redeemed, or bought with money from the account shall be canceled and retired and may not be reissued. Money deposited in the account is appropriated and may be expended to carry out this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Secretary shall redeem a direct obligation of the Government bearing interest or sold on a discount basis on receiving it when the obligation—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>is given to the Government;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>becomes the property of the Government under the conditions of a trust; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>is payable on the death of the owner to the Government (or to an officer of the Government in the officer’s official capacity).</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>If the gift or transfer to the Government is subject to a gift or inheritance tax, the Secretary shall pay the tax out of the proceeds of redemption.</content>
</paragraph>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">ADMINISTRATIVE</heading>
<section>
<num value="3121">§ 3121.</num> <heading class="bold">Procedure</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In issuing obligations under sections 3102–3104 of this title, the Secretary of the Treasury may prescribe—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>whether an obligation is to be issued on an interest-bearing basis, a discount basis, or an interest-bearing and discount basis;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>regulations on the conditions under which the obligation will be offered for sale, including whether it will be offered for sale on a competitive or other basis;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the offering price and interest rate;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>the method of computing the interest rate;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>the dates for paying principal and interest;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>the form and denominations of the obligations; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="7">(7) </num>
<content>other conditions.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>Under conditions prescribed by the Secretary, an obligation issued under this chapter and redeemable on demand of the owner or holder may be used to pay the United States Government for taxes imposed by it.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>An obligation of the Government issued after March 3, 1971, under law may not be redeemed before its maturity to pay a tax imposed by the Government in an amount more than the fair market value of the obligation at the time of its redemption. This paragraph does not apply to a Treasury bill issued under section 3104 of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Under conditions prescribed by the Secretary, an obligation authorized by this chapter may be issued in exchange for an obliga-<page identifier="/us/stat/96/945">96 STAT. 945</page>tion of an agency whose principal and interest are unconditionally guaranteed by the Government at or before maturity.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>Under conditions prescribed by the Secretary, the Secretary may issue registered bonds in exchange for and instead of coupon bonds that have been or may be issued. The registered bonds shall be similar in all respects to the registered bonds issued under a law authorizing the issue of c-0upon bonds offered for exchange.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>A decision of the Secretary about an issue of obligations under sections 3102–3104 of this title is final.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>The Secretary may accept voluntary services in carrying out the sale of public debt obligations.</content>
</subsection>
</section>
<section>
<num value="3122">§ 3122.</num> <heading class="bold">Banks and trust companies as depositaries</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Secretary of the Treasury may designate incorporated banks and trust companies as depositaries for any part of proceeds of an obligation issued under this chapter. The Secretary may prescribe the conditions under which deposits may be made under this section, including the interest rate on amounts deposited and security requirements.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary may designate a bank or trust company that is a depositary under subsection (a) of this section as a fiscal agent of the United States Government in selling and delivering bonds and certificates of indebtedness issued by the Government.</content>
</subsection>
</section>
<section>
<num value="3123">§ 3123.</num> <heading class="bold">Payment of obligations and interest on the public debt</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The faith of the United States Government is pledged to pay, in legal tender, principal and interest on the obligations of the Government issued under this chapter.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary of the Treasury shall pay interest due or accrued on the public debt. As the Secretary considers expedient, the Secretary may pay in advance interest on the public debt by a period of not more than one year, with or without a rebate of interest on the coupons.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Secretary may issue a bond, note, or certificate of indebtedness authorized under this chapter whose principal and interest are payable in a foreign currency stated in the bond, note, or certificate. The Secretary may dispose of the bonds, notes, and certificates at a price that IS at least par value without complying with section 3102(b)-(d) of this title.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>In determining the dollar amount of bonds, notes, and certificates of indebtedness that may be issued under this chapter, the dollar equivalent of the amount of bonds, notes, and certificates payable in a foreign currency is determined by the par of the exchange value on the date of issue of the bonds, notes, or certificates as published by the Secretary under section 5151 of this title.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>The Secretary may designate depositaries in foreign countries in which any part of the proceeds of bonds, notes, or certificates of indebtedness payable in the foreign currency may be deposited.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3124">§ 3124.</num> <heading class="bold">Exemption from taxation</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Stocks and obligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation, or both, to be considered in computing a tax, except—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a nondiscriminatory franchise tax or another nonproperty tax instead of a franchise tax, imposed on a corporation; and</content>
</paragraph>
<page identifier="/us/stat/96/946">96 STAT. 946</page>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>an estate or inheritance tax.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The tax status of interest on obligations and dividends, earnings, or other income from evidences of ownership issued by the Government or an agency and the tax treatment of gain and loss from the disposition of those obligations and evidences of ownership is decided under the Internal Revenue Code of 1954 (26 U.S.C. 1 et seq.). An obligation that the Federal Housing Administration had agreed, under a contract made before March 1, 1941, to issue at a future date, has the tax exemption privileges provided by the<sidenote><p class="indent0 firstIndent0 fontsize8">Limitation.</p></sidenote> authorizing law at the time of the contract. This subsection does not apply to obligations and evidences of ownership issued by the District of Columbia, a territory or possession of the United States, or a department, agency, instrumentality, or political subdivision of the District, territory, or possession.</content>
</subsection>
</section>
<section>
<num value="3125">§ 3125.</num> <heading class="bold">Relief for lost, stolen, destroyed, mutilated, or defaced obligations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">“Obligation.”</p></sidenote>In this section, “obligation” means a direct obligation of the United States Government issued under law for valuable consideration, including bonds, notes, certificates of indebtedness, Treasury bills, and interim certificates issued for an obligation.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Secretary of the Treasury may provide relief for the loss, theft, destruction, mutilation, or defacement of an obligation identified by number and description.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>An indemnity bond is required as a condition of relief if the obligation is payable to bearer or assigned so as to become payable to bearer and is not proven clearly to have been destroyed. The Secretary may prescribe for the indemnity bond the form, amount, and surety or security requirements.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Relief for int rest coupons claimed to have been attached to an obligation may be provided only if the Secretary is satisfied that the coupons have not been paid and are destroyed or will not become the basis of a valid claim against the Government.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3126">§ 3126.</num> <heading class="bold">Losses and relief from liability related to redeeming savings bonds and notes</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Under regulations prescribed by the Secretary of the Treasury, a loss resulting from a payment related to redeeming a savings bond or savings note shall be replaced out of the fund established by section 2 of the Government Losses in Shipment Act (40 U.S.C. 722). A Federal reserve bank, a paying agent allowed to make payments in redeeming a bond or note, or an officer or employee of the Department of the Treasury is relieved from liability to the United States Government for the loss when the Secretary dec des that the loss did not result from the fault or negligence of the bank, paying agent, officer, or employee. The Secretary shall relieve the bank, agent, officer, or employee from liability when the Secretary decides that written notice of liability or potential liability has not been given to the bank, agent, officer, or employee by the Government within 10 years from the date of the erroneous payment. However, the Secretary may not relieve a paying agent of an assumed unconditional liability to the Government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Section 3 of the Government Losses in Shipment Act (40 U.S.C. 723) (related to finality of decisions of the Secretary) applies to a decision of the Secretary made under this section. A recovery or repayment of a loss for which replacement is made out of the fund<page identifier="/us/stat/96/947">96 STAT. 947</page> shall be credited to the fund and is available for the purposes for which the fund was established.</content>
</subsection>
</section>
<section>
<num value="3127">§ 3127.</num> <heading class="bold">Credit to officers, employees, and agents for stolen Treasury notes</heading>
<content>When an officer, employee, or agent of the United States Government authorized to receive, redeem, or cancel Treasury notes receives or pays a note that was stolen and put in circulation after it had been received or redeemed by an officer, employee, or agent authorized to receive or redeem the note, the Secretary of the Treasury may allow the officer, employee, or agent receiving or paying the stolen note a credit for the amount of the note. The Secretary may allow the credit only if the Secretary is satisfied that the note was received or paid in good faith and in exercising ordinary prudence.</content>
</section>
<section>
<num value="3128">§ 3128.</num> <heading class="bold">Proof of death to support payment</heading>
<content>A finding of death made by an officer or employee of the United States Government authorized by law to make the finding is sufficient proof of death to allow credit in the accounts of a Federal reserve bank or accountable official of the Department of the Treasury in a case involving the transfer, exchange, reissue, redemption, or payment of obligations of the Government, including obligations guaranteed by the Government for which the Secretary of the Treasury acts as transfer agent.</content>
</section>
<section>
<num value="3129">§ 3129.</num> <heading class="bold">Appropriation to pay expenses</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Amounts to pay necessary expenses (including rent) for an issue of obligations authorized under this chapter are appropriated to the Secretary of the Treasury. However, the amount appropriated under this section may not be more than—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>.2 percent of the amount of bonds and notes authorized under this chapter;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>.1 percent of the amount of certificates of indebtedness authorized under section 3104 of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>.1 percent of the amount of certificates of indebtedness authorized under the First Liberty Bond Act.<sidenote><p class="indent0 firstIndent0 fontsize8"><ref href="/us/usc/t31/s774">31 USC 774</ref>.</p></sidenote></content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>An appropriation under this section is available for obligation only through the end of the fiscal year after the fiscal year in which the issue was made. During a period for wbich an appropriation for a specified amount is made for expenses for which this section makes an appropriation for an unspecified amount, only the apprer priation for the specified amount is available for obligation.</content>
</subsection>
</section>
</subchapter>
</chapter>
<chapter>
<num value="33">CHAPTER 33—</num><heading class="centered">DEPOSITING, KEEPING, AND PAYING MONEY</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>DEPOSITS AND DEPOSITARIES</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3301.</designator> <label>General dutiesof the Secretary of the Treasury.</label></referenceItem>
<referenceItem role="section"><designator>3302.</designator> <label>Custodians of money.</label></referenceItem>
<referenceItem role="section"><designator>3303.</designator> <label>Designation of depositaries.</label></referenceItem>
<referenceItem role="section"><designator>3304.</designator> <label>Transfers of public money from depositaries.</label></referenceItem>
<referenceItem role="section"><designator>3305.</designator> <label>Audits of depositaries.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>PAYMENTS</label></referenceItem>
<referenceItem role="section"><designator>3321.</designator> <label>Disbursing authority in the executive branch.</label></referenceItem>
<referenceItem role="section"><designator>3322.</designator> <label>Disbursing officials.</label></referenceItem>
<referenceItem role="section"><designator>3323.</designator> <label>Warrants.</label></referenceItem>
<referenceItem role="section"><designator>3324.</designator> <label>Advances.</label></referenceItem>
<page identifier="/us/stat/96/948">96 STAT. 948</page>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3325.</designator> <label>Vouchers.</label></referenceItem>
<referenceItem role="section"><designator>3326.</designator> <label>Waiver of requirements for warrants and advances.</label></referenceItem>
<referenceItem role="section"><designator>3327.</designator> <label>General authority to issue checks and other drafts.</label></referenceItem>
<referenceItem role="section"><designator>3328.</designator> <label>Paying checks and drafts.</label></referenceItem>
<referenceItem role="section"><designator>3329.</designator> <label>Withholding checks to be sent to foreign countries.</label></referenceItem>
<referenceItem role="section"><designator>3330.</designator> <label>Payment of Veterans’ Administration checks for the benefit of individuals in foreign countries.</label></referenceItem>
<referenceItem role="section"><designator>3331.</designator> <label>Substitute checks.</label></referenceItem>
<referenceItem role="section"><designator>3332.</designator> <label>Checks payable to financial organizations designated by Government officers and employees.</label></referenceItem>
<referenceItem role="section"><designator>3333.</designator> <label>Relief for payments made without negligence.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER III—</designator> <label>MISCELLANEOUS</label></referenceItem>
<referenceItem role="section"><designator>3341.</designator> <label>Sale of Government warrants, checks, drafte, and obligations.</label></referenceItem>
<referenceItem role="section"><designator>3342.</designator> <label>Check cashing and exchange transactions.</label></referenceItem>
<referenceItem role="section"><designator>3343.</designator> <label>Check forgery insurance fund.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">DEPOSITS AND DEPOSITARIES</heading>
<section>
<num value="3301">§ 3301.</num> <heading class="bold">General duties of the Secretary of the Treasury</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>receive and keep public money;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>take receipts for money paid out by the Secretary;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>give receipts for money deposited in the Treasury;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>endorse warrants for receipts for money deposited in the Treasury;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>submit the accounts of the Secretary to the Comptroller General every 3 months, or more often if required by the Comptroller General; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="6">(6) </num>
<content>submit to inspection at any time by the Comptroller General of money in the possession of the Secretary.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Except as provided in section 3326 of this title, an acknowledgment for money deposited in the Treasury is not valid if the Secretary does not endorse a warrant as required by subsection (a)(4) of this section.</content>
</subsection>
</section>
<section>
<num value="3302">§ 3302.</num> <heading class="bold">Custodians of money</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Except as provided by another law, an official or agent of the United States Government having custody or possession of public money shall keep the money safe without—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>lending the money;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>using the money;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>depositing the money in a bank; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>exchanging the money for other amounts.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>An officialor agent of the Government receiving money for the Government from any source shall deposit the money in the Treasury as soon as practicable without deduction for any charge or claim.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A person having custody or possession of public money, including a disbursing official having public money not for current expenditure, shall deposit the money without delay, but not later than the 30th day after the custodian receives the money, in the Treasury or with a depositary designated by the Secretary of the Treasury under law. The Secretary or a depositary receiving a deposit shall issue duplicate receipts for the money deposited. The original receipt is for the Secretary and the duplicate is for the custodian.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Penalty.</p></sidenote>An official or agent not complying with subsection (b) of this section may be removed from office. The official or agent may be<page identifier="/us/stat/96/949">96 STAT. 949</page> required to forfeit to the Government any part of the money held by the official or agent and to which the official or agent may be entitled.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>An official or agent of the Government having custody or possession of public money shall keep an accurate entry of each amount of public money received, transferred, and paid.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>When authorized by the Secretary, an official or agent of the Government having custody or possession of public money, or performing other fiscal agent services, may be allowed] necessary expenses to collect, keep, transfer, and pay out public money and to perform those services. However, money appropriated for those expenses may not be used to employ or pay officers and employees of the Government.</content>
</subsection>
</section>
<section>
<num value="3303">§ 3303.</num> <heading class="bold">Designation of depositaries</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Secretary of the Treasury designates depositaries of money as provided in this section and under other law.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>When necessary to carry out the business of the United States Government and under conditions the Secretary decides are necessary, the Secretary may designate depositaries in foreign countries and in territories and possessions of the United States to receive deposits of public money. The Secretary shall give preference to United States financial institutions the Secretary decides are safe and able togive the service required.</content>
</subsection>
</section>
<section>
<num value="3304">§ 3304.</num> <heading class="bold">Transfers of public money from depositaries</heading>
<chapeau>The Secretary of the Treasury may transfer public money in the possession of a depositary—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>to the Treasury; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>if the Secretary believes the safety of the public money and convenience require it, to another depositary.</content>
</paragraph>
</section>
<section>
<num value="3305">§ 3305.</num> <heading class="bold">Audits of depositaries</heading>
<chapeau>The Secretary of the Treasury, or an officer, employee, or agent designated by the Secretary, may audit a depositary of public money. For uniformity and accuracy in accounts and safety of public money, an individual conducting an audit shall audit a depositary’s—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>books;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>accounts;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>returns; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>public money on hand and the way the money is kept.</content>
</paragraph>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">PAYMENTS</heading>
<section>
<num value="3321">§ 3321.</num> <heading class="bold">Disbursing authority in the executive branch</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as provided in this section or another law, only officers and employees of the Department of the Treasury designated by the Secretary of the Treasury as disbursing officials may disburse public money available for expenditure by an executive agency.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>For economy and efficiency, the Secretary may delegate the authority to disburse public money to officers and employees of other executive agencies.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The head of each of the following executive agencies shall designate personnel of the agency as disbursing officials to disburse public money available for expenditure by the agency:</chapeau>
<page identifier="/us/stat/96/950">96 STAT. 950</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>United States Marshal’s Office.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>military departments of the Department of Defense (except for disbursements for departmental pay and expenses in the District of Columbia).</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>On request of the Secretary and with the approval of the head of an executive agency referred to in subsection (c) of this section, facilities of the agency may be used to assist in disbursing public money available for expenditure by another executive agency.</content>
</subsection>
</section>
<section>
<num value="3322">§ 3322.</num> <heading class="bold">Disbursing officials</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall transfer public money to a disbursing official only by draft or warrant written on the Treasury. A disbursing official shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>deposit public money as required by section 3302 of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>draw public money from the Treasury or a depositary only—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>as necessary to make payments; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>payable to persons to whom payment is to be made.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>A disbursing official is not liable for an overpayment provided under a United States Government bill of lading or transportation request when the overpayment is caused by the—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>use of improper transportation rates or classifications; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>failure todeduct the proper amount under—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>a land grant law; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an equalization or other agreement.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section>
<num value="3323">§ 3323.</num> <heading class="bold">Warrants</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Except as provided in section 3326 of this title, the Secretary of the Treasury may pay out money only against a warrant. A warrant shall be—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>authorized by law;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>signed by the Secretary; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>countersigned by the Comptroller General.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>A disbursing official shall send to the Secretary with a warrant a certificate under section 3526 of this title, or a requisition for an advance. The certificate or requisition shall state the appropriation to which the payment is to be charged.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Secretary shall return the certificate or requisition to the Comptroller General with the date and amount endorsed on the certificate or requisition.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A requisition for the payment of money on an audited account or for depositing money in the Treasury is not required.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary and the Comptroller General shall charge to the appropriate appropriation in their books any money paid by a warrant.</content>
</subsection>
</section>
<section>
<num value="3324">§ 3324.</num> <heading class="bold">Advances</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as provided in this section, a payment under a contract to provide a service or deliver an article for the United States Government may not be more than the value of the service already provided or the article already delivered.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>An advance of public money may be made only if it is authorized by—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a specific appropriation or other law; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>the President to be made to—</chapeau>
<page identifier="/us/stat/96/951">96 STAT. 951</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<chapeau>a disbursing official if the President decides the advance is necessary to carry out—</chapeau>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content>the duties of the official promptly and faithfully; and</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content>an obligation of the Government; or</content>
</clause>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an individual serving in the armed forces at a distant station if the President decides the advance is necessary to disburse regularly pay and allowances.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<content>Before the Secretary of the Treasury acts on a requisition for an advance, the Comptroller General shall act on the requisition under section 3522 of this title. The Comptroller General does not countersign a requisition for an advance.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<chapeau>The head of an agency may pay in advance from appropriations available for the purpose—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>to the Secretary of the Army, charges for messages sent by the Secretary of the Army for the head of the agency, including charges for—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>payment of tolls of commercial carriers;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>leasing facilities for sending messages; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>installing and maintaining facilities for sending messages; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>charges for a publication printed or recorded in any way for the auditory or visual use of the agency.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3325">§ 3325.</num> <heading class="bold">Vouchers</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>A disbursing official in the executive branch of the United States Government shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>disburse money only as provided by a voucher certified by—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the head of the executive agency concerned; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an officer or employee of the executive agency having written authorization from the head of the agency to certify vouchers;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>examine voucher if necessary to decide if it is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>in proper form;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>certified and approved; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>computed correctly on the facts certified; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>except for the correctness of computations on a voucher, be held accountable for carrying out clauses (1) and (2) of this subsection.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Subsection (a) of this section does not apply to disbursements of a military department of the Department of Defense, except for disbursements for departmental pay and expenses in the District of Columbia.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>On request, the Secretary of the Treasury may provide to the appropriate officer or employee of the United States Government a list of persons receiving periodic payments from the Government. When certified and in proper form, the list may be used as a voucher on which the Secretary may disburse money.</content>
</subsection>
</section>
<section>
<num value="3326">§ 3326.</num> <heading class="bold">Waiver of requirements for warrants and advances</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>When the Secretary of the Treasury and the Comptroller General decide that, with sufficient safeguards, existing procedures may be changed to simplify, improve, and economize the control and accounting of public money, they may prescribe joint regulations for waiving any part of the requirements in effect on September 12, 1950,that—</chapeau>
<page identifier="/us/stat/96/952">96 STAT. 952</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>warrants be issued and countersigned for the receipt, retention, and disbursement of public money and trust funds; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>amounts be requisitioned and advanced to accountable officials.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Regulations of the Secretary and the Comptroller General may provide for the payment of vouchers by authorized disbursing officials by checks drawn on the general fund of the Treasury. However, the regulations shall provide for appropriate action (including suspension or withdrawal of authority to make payments) against a delinquent disbursing official for any reason related to the official’s accounts.</content>
</subsection>
</section>
<section>
<num value="3327">§ 3327.</num> <heading class="bold">General authority to issue checks and other drafts</heading>
<content>The Secretary of the Treasury may issue a check or other draft on public money in the Treasury to pay an obligation of the United States Government. When the Secretary decides it is convenient to a public creditor and in the public interest, the Secretary may desjgnate a depositary to issue a check or other draft on public money held by the depositary to pay an obligation of the Government. As directed by the Secretary, each depositary shall report to the Secretary onpublic money paid and received by the depositary.</content>
</section>
<section>
<num value="3328">§ 3328.</num> <heading class="bold">Paying checks and drafts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>Except as provided in sections 3329 and 3330 of this title, a check drawn on the Treasury may be paid at any time. However, if the Secretary of the Treasury is on noticeof a question of law or fact about the check when the check is presented, the Secretary shall defer payment until the Comptroller General settles the question.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>When the Secretary decides it is appropriate, the Secretary may transfer—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the amount of an unpaid check drawn on the Treasury from the account on which it was drawn to a consolidated account of the Treasury available for paying checks; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>an amount available, but not required, for paying checks drawn on the Treasury to the appropriate receipt account.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>If a check issued by a disbursing official and drawn on a designated depositary is not paid by the last day of the fiecal year after the fiscal year in which the check was issued, the amount of the check is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>withdrawn from the account with the depositary; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>deposited in the Treasury for credit to a consolidated account of the Treasury.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>A claim for the proceeds of an unpaid check under this subsection may be paid from a consolidated account by a check drawn on the Treasury on settlement by the Comptroller General.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A limitation imposed on a claim against the United States Government under section 3702 of this title does not apply to an unpaid check drawn on the Treasury or a designated depositary.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>With the approval of the Comptroller General, the Secretary may prescribe regulations the Secretary decides are necessary to carry out subsections (a)-(c) of this section.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau><sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote>The Secretary shall prescribe regulations on—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>enforcing the speedy presentation of Government drafts;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>payingdrafts, including the place of payment; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>paying drafts if presentment is not made as required.</content>
<page identifier="/us/stat/96/953">96 STAT. 953</page>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Regulations prescribed under paragraph (1) of this subsection shall prevent, as far as may be practicable, Government drafts from being used or placed in circulation as paper currency or a medium of exchange.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3329">§ 3329.</num> <heading class="bold">Withholding checks to be sent to foreign countries</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Secretary of the Treasury shall prohibit a check or warrant drawn on public money from being sent to a foreign country from the United States or from a territory or possession of the United States when the Secretary decides that postal, transportation, or banking facilities generally, or local conditions in the foreign country, do not reasonably ensure that the payee—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>will receive the check or warrant; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>will be able to negotiate it for full value.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>If a check or warrant is prohibited from being sent to a foreign country under subsection (a) of this section, the drawer shall hold the check or warrant until the end of the calendar quarter after the date of the check or warrant.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>The Secretary may release the check or warrant for delivery during the calendar quarter after the date of the check or warrant if the Secretary decides that conditions have changed to ensure reasonably that the payee—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>will receive the check or warrant; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>will be able to negotiate it for full value.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>Unless the Secretary otherwise directs, the drawer shall send at the end of the calendar quarter after the date of the check or warrant the—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>withheld check or warrant to the drawee; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<chapeau>report to the Secretary on—</chapeau>
<clause class="indent3 fontsize10">
<num value="i">(i) </num>
<content>the name and address of the payee;</content>
</clause>
<clause class="indent3 fontsize10">
<num value="ii">(ii) </num>
<content>the date, number, and amount of the check or warrant; and</content>
</clause>
<clause class="indent3 fontsize10">
<num value="iii">(iii) </num>
<content>the account on which the check or warrant was drawn.</content>
</clause>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>The drawee shall transfer the amount of a withheld check or warrant from the account of the drawer to the special deposit account “Secretary of the Treasury, Proceeds of Withheld Foreign Checks”. The check or warrant shall be marked “Paid into Withheld Foreign Check Account”. After that time, the drawee shall send all withheld checks and warrants to the Comptroller General. The Comptroller General shall credit the accounts of the drawer and drawee.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Secretary may pay an amount deposited in the special account under subsection (b)(4) of this section with a check drawn on the account when—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a person claiming payment satisfies the Secretary of the right to the amount of the check or warrant (or satisfies the Administrator of Veterans’ Affairs if the claim represents a payment under laws carried out by the Administrator); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>the Secretary is reasonably ensured that the person—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>will receive the check or warrant; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>will be able to negotiate it for full value.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<chapeau>This section and section 3330 of this title—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>apply to a check or warrant whose delivery may be withheld under Executive Order 8389;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>do not affect a requirement for a license for delivering and paying a check in payment of a claira under subsection (c) of<page identifier="/us/stat/96/954">96 STAT. 954</page> this section when a license is required by law to authorize delivery and payment; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>do not affect a check or warrant issued for the payment of pay or goods bought by the United States Government in a foreign country.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3330">§ 3330.</num> <heading class="bold">Payment of Veterans’ Administration checks for the benefit of individuals in foreign countries</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>A check is deemed to be issued for sending to a foreign country and subject to this section and section 3329 of this title if the check is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>drawn on public money;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>for benefits under laws carried out by the Administrator of Veterans’ Affairs; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>to be sent to a person in the United States or a territory or possession of the United States, and the person is legally responsible for the care of an individual in a foreign country.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Administrator shall notify the Secretary of the Treasury of each check described under paragraph (1) of this subsection.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content><sidenote><p class="indent0 firstIndent0 fontsize8">Exemption.</p></sidenote>The Administrator may exempt a check from paragraph (1) of this subsection if the application of paragraph (1) would reduce, discontinue, or deny benefits for the care of a dependent of an individual in a foreign country.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>When the amount of checks (representing payments to an individual under laws carried out by the Administrat-0r) transferred under section 3329(b)(4) of this title equals $1,000, the amounts of additional checks (except checks under contracts of insurance) payable to the individual under those laws shall be deposited in the Treasury as miscellaneous receipts. An amount transferred under section 3829(b)(4) or deposited as miscellaneous receipts is deemed to be payment for all purposes to the individual entitled to payment.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>If the payee of a check for pension, compensation, or emergency officers’ retirement pay under laws carried out by the Administrator dies while the amount of the check is in the special deposit account, the amount is payable (subject to section 3329 of this title and this section) as follows:</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>after the death of the veteran, to the surviving spouse, or, if there is no surviving spouse, to children of the veteran under 18 years of age at the time of the veteran’s death.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>after the death of the surviving spouse, to children of the spouse under 18 years of age at the time of the spouse’s death.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>after the death of an apportionee of a part of the veteran’s pension, compensation, or emergency officers’ retirement pay but before all of the apportioned amount is paid to the veteran, the apportioned amount not paid.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>in any other case, only to the extent necessary to reimburse a person for burial expenses.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>A payment may be made under subsection (c) of this section only if a claim for payment is—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>filed with the Administrator by the end of the first year after the date of the death of the individual entitled to payment; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>completed by submitting the necessary evidence by the 6th month after the date the Administrator requests the evidence.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>Payment shall include only amounts due at the time of death under ratings or decisions existing at the time of the death.</content>
</paragraph>
</subsection>
</section>
<page identifier="/us/stat/96/955">96 STAT. 955</page>
<section>
<num value="3331">§ 3331.</num> <heading class="bold">Substitute checks</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>In this section, “original check”<sidenote><p class="indent0 firstIndent0 fontsize8">“Original check.”</p></sidenote>—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>means an order for the payment of money—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>payable on demand;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>that does not bear interest;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>drawn by an authorized disbursing official or agent of the United States Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="D">(D) </num>
<content>the amount of which is deposited with the Treasury or another account available for payment; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>does not include coins and currency of the Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>When the Secretary of the Treasury is satisfied that an original check is lost, stolen, destroyed in any part, or is so defaced that the value to the owner or holder is impaired, the Secretary may issue a substitute check to the owner or holder of the original check. Except as provided in subsection (c) of this section, the substitute check is payable from the amount available to pay the original check.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>When the Secretary is satisfied that an original check drawn on a depositary in a foreign country or a territory or possession of the United States is lost, stolen, destroyed in part, or is so defaced that its value to the owner or holder is impaired, the drawer of the original check (or another official designated by the Secretary with the approval of the head of the agency on whose behalf the original check was issued) may issue to the owner or holder of the check a substitute check. The drawer or official shall issue the substitute check by the last day of the fiscal year after the fiscal year in which the original check was issued—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>using the current date; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>drawn on the account of the drawer of the original check or another account available for payment of the substitute.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>A substitute check issued under this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>maybe paid only if the original check has not been paid;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>shall include information necessary to identify the original check;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>that is drawn on the Treasury—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>is deemed to be an original check; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>is paid under the same conditions as the original check; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>does not relieve a disbursing or certifying official from liability to the Government for payment resulting from erroneously issuing the original check.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Before issuing a substitute check under this section, the Secretary may require the owner or holder of the original check to agree to indemnify the Government with security in the form and amount the Secretary decides is necessary.</content>
</subsection>
</section>
<section>
<num value="3332">§ 3332.</num> <heading class="bold">Checks payable to financial organizations designated by Government officers and employees</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>In this section, “financial organization” means a bank, savings<sidenote><p class="indent0 firstIndent0 fontsize8">“Financial organization.”</p></sidenote> and loan association or similar institution, or a credit union chartered by the United States Government or a State.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>An officer or employee of an agency may designate in writing not more than 3 financial organizations to which a payment of pay of the officer or employee shall be sent and the amount to be sent to each organization. The head of the agency shall authorize a disburs-<page identifier="/us/stat/96/956">96 STAT. 956</page>ing official to issue a check payable to each of the organizations in the amount designated for—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>credit to the checking account of the officer or employee;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>deposit of savings for the officer or employee; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>buying shares for the officer or employee.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>An agency is not reimbursed for the cost of issuing one check requested by an officer or employee under subsection (b) of this section. However, a financial organization (except a financial organization designated by an officer or employee of either House of Congress) shall reimburse the agency for the cost of each additional check issued. The check for which the agency is not reimbursed is the check in the largest amount.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>If more than one officer or employee making a designation under this section designates the same financial organization, the head of the agency may authorize a disbursing official to issue a check payable to the organization for the total amount designated by the officers and employees, accompanied by a schedule stating the amount to be credited to the account of each officer and employee.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Payment by the Government by more than one check, issued under this section and properly endorsed, is complete payment of the amount due to the officer or employee requesting payment.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>On the written request of a person to whom payment is to be made, this section may be applied to any class of recurring payments.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <content><sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote>The Secretary of the Senate shall prescribe regulations for the Senate in carrying out this section. With the approval of the Committee on House Administration of the House of Representatives, the Clerk of the House shall prescribe regulations for the House in carrying out this section. The Secretary of the Treasury shall prescribe regulations for all other agencies in carrying out thls section.</content>
</subsection>
</section>
<section>
<num value="3333">§ 3333.</num> <heading class="bold">Relief for payments made without negligence</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Secretary of the Treasury is not liable for a payment made by the Secretary or depositary in due course and without negligence, of a—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>check, draft, or warrant drawn on the Treasury or the depositary; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>debt obligation guaranteed or assumed by the United States Government.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Comptroller General shall credit the accounts of the Treasury or the depositary for the payment.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>This section does not relieve another individual from civil or criminal liability for a check, draft, warrant, or debt obligation of the Government.</content>
</subsection>
</section>
</subchapter>
<subchapter>
<num value="III">SUBCHAPTER III—</num><heading class="centered">MISCELLANEOUS</heading>
<section>
<num value="3341">§ 3341.</num> <heading class="bold">Sale of Government warrants, checks, drafts, and obligations</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>A disbursing official of the United States Government may sell a Government warrant, check, draft, or obligation not the property of the official at a premium, or dispose of the proceeds of the warrant, check, draft, or obligation, only if the official deposits the premium and the proceeds in the Treasury or with a depositary for the credit of the Government.</content>
</subsection>
<page identifier="/us/stat/96/957">96 STAT. 957</page>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A disbursing official violating subsection (a) of this section<sidenote><p class="indent0 firstIndent0 fontsize8">Penalty.</p></sidenote> shall bedismissed immediately.</content>
</subsection>
</section>
<section>
<num value="3342">§ 3342.</num> <heading class="bold">Check cashing and exchange transactions</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>A disbursing official of the United States Government may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>cash and negotiate negotiable instruments payable in United States currency or currency of a foreign country;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>exchange United States currency, coins, and negotiable instruments and currency, coins, and negotiable instruments of foreign countries; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>cash checks drawn on the Treasury to accommodate United States citizens in a foreign country, but only if—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>satisfactory banking facilities are not available in the foreign country; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>a check is presented by the payee who is a United States citizen.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>A disbursing official may act under subsection (a) (1) and (2) of this section only for—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>an official purpose;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>personnel of the Government;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>a veteran hospitalized or living in an institution operated by an agency;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>a contractor, or personnel of a contractor, carrying out a Government project; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>personnel of an authorized agency not part of the Government that operates with an agency of the Government.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>An amount held by the disbursing official that is available for expenditure may be used to carry out subsection (a) of this section with the approval of the head of the agency having jurisdiction over the amount.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The head of an agency having jurisdiction over a disbursing official may offset, within the same fiscal year, a deficiency resulting from a transaction under subsection (a) of this section with a gain from a transaction under subsection (a). A gain in the account of a disbursing official not used to offset deficiencies under subsection (a) shall be deposited in the Treasury as miscellaneous receipts.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>Amounts necessary to adjust for deficiencies in the account of a disbursing official because of transactions under subsection (a) of this section are authorized to be appropriated.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary of the Treasury and, with the approval of the Secretary, the head of an agency having jurisdiction over a disbursing official, may issue regulations to carry out this section. However, under conditions the Secretary decides are necessary, the Secretary may delegate to the head of an agency the authority to issue regulations applying to a disbursing official that is an officer or employee of the agency.</content>
</subsection>
</section>
<section>
<num value="3343">§ 3343.</num> <heading class="bold">Check forgery insurance fund</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Department of the Treasury has a special deposit revolving fund, the “Check Forgery Insurance Fund”. Amounts may be appropriated to the Fund. The Fund consists of amounts—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>appropriated to the Fund; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>received under subsection (d) of this section.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Secretary of the Treasury shall pay from the Fund to a payee or special endorsee of a check drawn on the Treasury or a depositary designated by the Secretary the amount of the check without interest if—</chapeau>
<page identifier="/us/stat/96/958">96 STAT. 958</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the check was lost or stolen without the fault of the payee or a holder that is a special endorsee and whose endorsement is necessary for further negotiation;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the check was negotiated Later and paid by the Secretary or a depositary on a forged endorsement of the payee’s or special endorsee’s name;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the payee or special endorsee has not participated in any part of the proceeds of the negotiation or payment; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>recovery from the forger, a transferee, or a party on the check after the forgery has been or may be delayed or unsuccessful.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Notwithstanding section 1306 of this title, a check drawn on a designated depositary may be paid in the currency of a foreign country when the appropriate accountable official authorizes payment in that currency.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Secretary shall deposit immediately to the credit of the Fund an amount recovered from a forger or a transferee or party on the check. However, currency of a foreign country recovered because of a forged check drawn on a designated depositary shall be credited to the Fund or to the foreign currency fund that was charged when payment was made under subsection (b) of this section to the payee or special endorsee.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>This section does not relieve—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>a forger from civil or criminal liability; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>a transferee or party on a check after the forgery from liability—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>on the express or implied warranty of prior endorsements of the transferee or party; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>to refund amounts to the Secretary.</content>
</subparagraph>
</paragraph>
</subsection>
</section>
</subchapter>
</chapter>
<chapter>
<num value="35">CHAPTER 35—</num><heading class="centered">ACCOUNTING AND COLLECTION</heading>
<toc>
<referenceItem role="subchapter"><designator>SUBCHAPTER I—</designator> <label>GENERAL</label></referenceItem>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3501.</designator> <label>Definition.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER II—</designator> <label>ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION</label></referenceItem>
<referenceItem role="section"><designator>3511.</designator> <label>Prescribing accounting requirements and developing accounting system.</label></referenceItem>
<referenceItem role="section"><designator>3512.</designator> <label>Executive agency accounting systems.</label></referenceItem>
<referenceItem role="section"><designator>3513.</designator> <label>Financial reporting and accounting system.</label></referenceItem>
<referenceItem role="section"><designator>3514.</designator> <label>Discontinuing certain accounts maintained by the Comptroller General.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER III—</designator> <label>AUDITING AND SETTLING ACCOUNTS</label></referenceItem>
<referenceItem role="section"><designator>3521.</designator> <label>Audits by agencies.</label></referenceItem>
<referenceItem role="section"><designator>3522.</designator> <label>Making and submitting accounts.</label></referenceItem>
<referenceItem role="section"><designator>3523.</designator> <label>General audit authority of the Comptroller General.</label></referenceItem>
<referenceItem role="section"><designator>3524.</designator> <label>Auditing expenditures approved without vouchers.</label></referenceItem>
<referenceItem role="section"><designator>3525.</designator> <label>Auditing nonappropriated fund activities.</label></referenceItem>
<referenceItem role="section"><designator>3526.</designator> <label>Settlement of accounts.</label></referenceItem>
<referenceItem role="section"><designator>3527.</designator> <label>General authority to relieve accountable officials and agents from liability</label></referenceItem>
<referenceItem role="section"><designator>3528.</designator> <label>Responsibilities and relief from liability of certifying officials.</label></referenceItem>
<referenceItem role="section"><designator>3529.</designator> <label>Requests for decisions of the Comptroller General.</label></referenceItem>
<referenceItem role="section"><designator>3530.</designator> <label>Adjusting accounts.</label></referenceItem>
<referenceItem role="section"><designator>3531.</designator> <label>Property returns.</label></referenceItem>
<referenceItem role="section"><designator>3532.</designator> <label>Notification of account deficiencies.</label></referenceItem>
<referenceItem role="subchapter"><designator>SUBCHAPTER IV—</designator> <label>COLLECTION</label></referenceItem>
<referenceItem role="section"><designator>3541.</designator> <label>Distress warrants.</label></referenceItem>
<referenceItem role="section"><designator>3542.</designator> <label>Carrying out distress warrants.</label></referenceItem>
<referenceItem role="section"><designator>3543.</designator> <label>Postponing a distress warrant proceeding.</label></referenceItem>
<page identifier="/us/stat/96/959">96 STAT. 959</page>
<referenceItem role="section"><designator>Sec.</designator> <label/></referenceItem>
<referenceItem role="section"><designator>3544.</designator> <label>Rights and remedies of the United States Government reserved.</label></referenceItem>
<referenceItem role="section"><designator>3545.</designator> <label>Civil action to recover money.</label></referenceItem>
</toc>
<subchapter>
<num value="I">SUBCHAPTER I—</num><heading class="centered">GENERAL</heading>
<section>
<num value="3501">§ 3501.</num> <heading class="bold">Definition</heading>
<content>In this chapter, “executive agency” does not include (except in<sidenote><p class="indent0 firstIndent0 fontsize8">“Executive agency.”</p><p class="indent0 firstIndent0 fontsize8"><i>Post,</i> p. 1041.</p></sidenote> section 3513 of this title) a corporation, agency, or instrumentality subject to chapter 91 of this title.</content>
</section>
</subchapter>
<subchapter>
<num value="II">SUBCHAPTER II—</num><heading class="centered">ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION</heading>
<section>
<num value="3511">§ 3511.</num> <heading class="bold">Prescribing accounting requirements and developing accounting systems</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Comptroller General shall prescribe the accounting principles, standards, and requirements that the head of each executive agency shall observe. Before prescribing the principles, standards, and requirements, the Comptroller General shall consult with the Secretary of the Treasury and the President on their accounting, financial reporting, and budgetary needs, and shall consider the needs of the heads of the other executive agencies.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>Requirements prescribed under subsection (a) of this section shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>provide for suitable integration between the accounting process of each executive agency and the accounting of the Department of the Treasury;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>allow the head of each agency to carry out section 3512 of this title; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<chapeau>provide a method of—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>integrated accounting for the United States Government;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>complete disclosure of the results of the financial operations of each agency and the Government; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>financial information and control the President and Congress require to carry out their responsibilities.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c) </num>
<chapeau>Consistent with subsections (a) and (b) of this section—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>the authority of the Comptroller General continues under section 205(b) of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 486(b)); and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the Comptroller General may prescribe the forms, systems, and procedures that the judicial branch of the Government (except the Supreme Court) shall observe.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Comptroller General, the Secretary, and the President shall conduct a continuous program for improving accounting and financial reporting in the Government.</content>
</subsection>
</section>
<section>
<num value="3512">§ 3512.</num> <heading class="bold">Executive agency accounting systems</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The head of each executive agency shall establish and maintain<sidenote><p class="indent0 firstIndent0 fontsize8">Establishment.</p></sidenote> systems of accounting and internal controls that provide—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>complete disclosure of the financial results of the activities of the agency;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>adequate financial information the agency needs for management purposes;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>effective control over, and accountability for, assets for which the agency is responsible, including internal audit;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>reliable accounting results that will be the basis for—</chapeau>
<page identifier="/us/stat/96/960">96 STAT. 960</page>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>preparing and supporting the budget requests of the agency;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>controlling the g out of the agency budget; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>providing financial information the President requires under section 1104(e) of this title; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="5">(5) </num>
<content>suitable integration of the accounting of the agency with the central accounting and reporting responsibilities of the Secretary of the Treasury under section 3513 of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>To assist in preparing a cost-based budget under section 1108(b) of this title and consistent with principles and standards the Comptroller General prescribes, the head of each executive agency shall maintain the accounts of the agency on an accrual basis to show the resources, liabilities, and costs of operations of the agency. An accounting system under this subsection shall include monetary property accounting records.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Comptroller General shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>cooperate with the head of each executive agency in developing an accounting system for the agency; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>approve the system when the Comptroller General considers it to be adequate and in conformity with the principles, standards, and requirements prescribed under section 3511 of this title.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The Comptroller General shall review the accounting systems of each executive agency. The results of a review shall be available to the head of the executive agency, the Secretary, and the President<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote>. The Comptroller General shall report to Congress on a review when the Comptroller General considers it proper.</content>
</subsection>
</section>
<section>
<num value="3513">§ 3513.</num> <heading class="bold">Financial reporting and accounting system</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Secretary of the Treasury shall prepare reports that will inform the President, Congress, and the public on the financial operations of the United States Government. The reports shall include financial information the President requires. The head of each executive agency shall give the Secretary reports and information on the financial conditions and operations of the agency the Secretary requires to prepare the reports.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The Secretary may—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>establish facilities necessary to prepare the reports; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>reorganize the accounting functions and procedures and financial reports of the Department of the Treasury to develop an effective and coordinated system of accounting and financial reporting in the Department that will integrate the accounting results for the Department and be the operatin center for consolidating accounting results of other executive agencies with accounting results of the Department.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <chapeau>The Comptroller General shall—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>cooperate with the Secretary in developing and establishing the reporting and accounting system under this section; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>approve the system when the Comptroller General considers it to be adequate and in conformity with the principles, standards, and requirements prescribed under section 3511 of this title.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3514">§ 3514.</num> <heading class="bold">Discontinuing certain accounts maintained by the Comptroller General</heading>
<content>The Comptroller General may discontinue an agency appropriation, expenditure, limitation, receipt, or personal ledger account<page identifier="/us/stat/96/961">96 STAT. 961</page> maintained by the Comptroller General when the Comptroller General believes that the accounting system and internal controls of the agency will allow the Comptroller General to carry out the functions related to the account.</content>
</section>
</subchapter>
<subchapter>
<num value="III">SUBCHAPTER III—</num><heading class="centered">AUDITING AND SETTLING ACCOUNTS</heading>
<section>
<num value="3521">§ 3521.</num> <heading class="bold">Audits by agencies</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Each account of an agency shall be audited administratively before being submitted to the Comptroller General. The head of<sidenote><p class="indent0 firstIndent0 fontsize8">Regulations.</p></sidenote> each agency shall prescribe regulations for conducting the audit and designate a place at which the audit is to be conducted. However, a disbursing official of an executive agency may not administratively audit vouchers for which the official is responsible. With the consent of the Comptroller General, the head of the agency may waive any part of an audit.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The head of an agency may prescribe a statistical sampling procedure to audit vouchers of the agency when the head of the agency decides economies will result from using the procedure. The Comptroller General—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>may prescribe the maximum amount of a voucher that may be audited under this subsection; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>in reviewing the accounting system of the agency, shall evaluate the adequacy and effectiveness of the procedure.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>A disbursing or certifying official acting in good faith under subsection (b) of this section is not liable for a payment or certification of a voucher not audited specifically because of the procedure prescribed under subsection (b) if the official and the head of the agency carry out diligently collection action the Comptroller General prescribes.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>Subsections (b) and (c) of this section do not—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>affect the liability, or authorize the relief, of a payee, beneficiary, or recipient of an illegal, improper, or incorrect payment; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>relieve a disbursing or certifying official, the head of an agency, or the Comptroller General of responsibility in carrying out collection action against a payee, beneficiary, or recipient.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3522">§ 3522.</num> <heading class="bold">Making and submitting accounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>Unless the Comptroller General decides the public interest requires that an account be made more frequently, each disbursing official shall make a quarterly account. An official or agent of the United States Government receiving public money not authorized to be kept as pay of the official or agent shall make a monthly account of the money.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>An official or agent of the Government receiving public money shall make an account of public money received by the official or agent according to the appropriation from which the money was advanced.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <content>A monthly account shall be submitted to the appropriate official in the District of Columbia by the 10th day after the end of the month covered by the account. The official shall submit the account to the Comptroller General by the 20th day after receiving the account.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>An account (except a monthly account) shall be submitted to the appropriate official in the District of Columbia by the 20th day<page identifier="/us/stat/96/962">96 STAT. 962</page> after the endof the period covered by the account. The official shall submit the account to the Comptroller General by the 60th day after receiving the account.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>Notwithstanding paragraphs (1) and (2) of this subsection, an account of the armed forces shall be submitted to the Comptroller General by the 60th day after the account is received. However, during a war or national emergency and for 18 months after the war or emergency ends, an account shall be submitted to the Comptroller General by the 90th day after the account is received.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<content>Notwithstanding paragraphs (1) and (2) of this subsection, an account of a disbursing official of the Department of Justice shall be submitted to the Comptroller General by the 80th day after the account is received.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Anofficial shall give evidence of compliance with subsection (b) of this section if an account is not received within a reasonable time after the time required by subsection (b).</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <content>The head of an agency may require other returns or reports about the agency that the public interest requires.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General shall disapprove a requisition for an advance of money if an account from which the advance is to be made is not submitted to the Comptroller General within the time required by subsection (b) of this section. The Comptroller General may disapprove the request for another reason related to the condition of an account of the official for whom the advance is requested. However, the Secretary of the Treasury may overrule the decision of the Comptroller General on the sufficiency of the other reasons.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Secretary may extend the time requirements of subsection (b) (1) and (2) of this section for submitting an account to the proper official in the District of Columbia or waive a condition of delinquency only when there is, or is likely to be, a manifest physical difficulty in complying with those requirements. Han account is not submitted to the Comptroller General on time under subsection (b), an order of the President or, if the President is ill or not in the District of Columbia, the Secretary is required to authorize an advance.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3523">§ 3523.</num> <heading class="bold">General audit authority of the Comptroller General</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>Except as specifically provided by law, the Comptroller General shall audit the financi transactions of each agency. In deciding on auditing procedures and the extent to which records are to be inspected, the Comptroller General shall consider generally accepted auditing principles, including the effectiveness of accounting organizations and systems, internal audit and control, and related administrative practices of each agency.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>The Comptroller General shall audit the Architect of the Capitol at times the Comptroller General considers appropriate. Section 716 of this title applies to the Architect in conducting the audit<sidenote><p class="indent0 firstIndent0 fontsize8">Report to Congress.</p></sidenote>. The Comptroller General shall report the results of the audit to Congress. Each report shall be printed as a Senate document.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>When the Comptroller General decides an audit shall be conducted at a place at which the records of an executive agency or the Architect of the Capitol are usually kept, the Comptroller General may require the head of the agency or the Architect to keep any part of an account of an accountable official or of a record required to be submitted to the Comptroller General. The Comptroller General may require records be kept under conditions and for a period of not more than 10 years specified by the Comptroller<page identifier="/us/stat/96/963">96 STAT. 963</page> General. However, the Comptroller General and the head of the agency or the Architect may agree on a longer period.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Comptroller General and the head of an agency in the legislative or judicial branch of the United States Government (except the Architect) may agree to apply this subsection to the agency.</content>
</paragraph>
</subsection>
</section>
<section>
<num value="3524">§ 3524.</num> <heading class="bold">Auditing expenditures approved without vouchers</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General may audit expenditures, accounted for only on the approval, authorization, or certificate of the President or an official of an executive agency, to decide if the expenditure was authorized by law and made. Records and related information shall be made available to the Comptroller General in conducting the audit.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The Comptroller General may release the results of the audit or disclose related information only to the President or head of the agency, or, if there is an unresolved discrepancy, to the Committee on Governmental Affairs of the Senate, the Committee on Government Operations of the House of Representatives, and the committees of Congress having legislative or appropriation oversight of the expenditure.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>Before December 1 of each year, the Director of the Office of<sidenote><p class="indent0 firstIndent0 fontsize8">Report to congressional committees.</p></sidenote> Management and Budget shall submit a report listing each account that maybe subject to this section to the Committees on the Budget and Appropriations of both Houses of Congress, the Committee on Governmental Affairs, and to the Committee on Government Operations, and to the Comptroller General.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>The President may exempt from this section a financial transaction<sidenote><p class="indent0 firstIndent0 fontsize8">Exemption.</p></sidenote> about sensitive foreign intelligence or foreign counterintelligence activities or sensitive law enforcement investigations if an audit would expose the identifying details of an active investigation or endanger investigative or domestic intelligence sources involved in the investigation. The exemption may apply to a class or category of financial transactions.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num> <chapeau>This section does not—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>apply to expenditures under section 102, 103, 105(d) (1), (3), or (5), or 106(b) (2) or (3) of title 3; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>affect authority under section 8(b) of the Central Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)).</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Information about a financial transaction exempt under subsection (c) of this section or a financial transaction under section 8(b) of the Central Intelligence Agency Act of 1949 (50 U.S.C. 403j(b)) may be reviewed by the Permanent Select Committee on Intelligence of the House and the Select Committee on Intelligence of the Senate.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>Subsections (a)(1) and (d)(1) of this section may be superseded only by a law enacted after April 3, 1980, specifically repealing or amending this section.</content>
</subsection>
</section>
<section>
<num value="3525">§ 3525.</num> <heading class="bold">Auditing nonappropriated fund activities</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>The Comptroller General may audit—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>theoperations and accounts of each nonappropriated fund and related activities authorized or operated by the head of an executive agency to sell goods or services to United States Government personnel and their dependents;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>accounting systems and internal controls of the fund and related activities; and</content>
</paragraph>
<page identifier="/us/stat/96/964">96 STAT. 964</page>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>internal or independent audits or reviews of the fund and related activities.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <chapeau>The head of each executive agency promptly shall provide the Comptroller General with—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>a copy of the annual report of a nonappropriated fund and related activities subject to this section when the Comptroller General—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>requires a report for a designated class of each fund and related activities having gross sales receipts of more than $100,000 a year; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>specifically requests a report for another fund and related activities; and</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>a statement on the yearly financial operations, financial condition, and cash flow and other yearly information about the fund and related activities that the head of the agency and the Comptroller General agree on if the information is not included in the annual report.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>Records and property of a fund and related activities subject to this section shall be made available to the Comptroller General to the extent the Comptroller General considers necessary.</content>
</subsection>
</section>
<section>
<num value="3526">§ 3526.</num> <heading class="bold">Settlement of accounts</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <content>The Comptroller General shall settle all accounts of the United States Government and supervise the recovery of all debts finally certified by the Comptroller General as due the Government.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num> <content>A decision of the Comptroller General under section 3529 of this title is conclusive on the Comptroller General when settling the account containing the payment.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num><paragraph class="inline"><num value="1">(1)</num> <content>The Comptroller General shall settle an account of an accountable official within 3 years after the date the Comptroller General receives the account. A copy of the certificate of settlement shall beprovided the official.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The settlement of an account is conclusive on the Comptroller General after 3 years after the account is received by the Comptroller General. However, an amount may be charged against the account after the 3-year period when the Government has or may have lost money because the official acted fraudulently or criminally.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>A 3-year period under this subsection is suspended during a war.</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>This subsection does not prohibit—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>recovery of public money illegally or erroneously paid;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>recovery from an official of a balance due the Government under a settlement within the 3-year period; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>an official from clearing an account of questioned items as prescribed by law.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d) </num>
<content>On settling an account of the Government, the balance certified by the Comptroller General is conclusive on the executive branch of the Government. On the initiative of the Comptroller General or on request of an individual whose accounts are settled or the head of the agency to which the account relates, the Comptroller General may change the account within a year after settlement. The decision of the Comptroller General to change the account is conclusive on the executive branch.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <chapeau>When an amount of money is expended under law for a treaty or relations with a foreign country, the President may—</chapeau>
<page identifier="/us/stat/96/965">96 STAT. 965</page>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>authorize the amount to be accounted for each year specifically by settlement of the Comptroller General when the President decides the amount expended may be made public; or</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>make, or have the Secretary of State make, a certificate of the amount expended if the President decides the amount is not to be accounted for specifically. The certificate is a sufficient voucher for the amount stated in the certificate.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="f">(f)</num> <content>The Comptroller General shall keep all settled accounts, vouchers, certificates, and related papers until they are disposed of as prescribed by law.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="g">(g)</num> <content>This subchapter does not prohibit the Comptroller General from suspending an item in an account to get additional evidence or explanations needed to settle an account.</content>
</subsection>
</section>
<section>
<num value="3527">§ 3527.</num> <heading class="bold">General authority to relieve accountable officials and agents from liability</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>Except as provided in subsection (b) of this section, the Comptroller General may relieve a present or former accountable official or agent of an agency responsible for the physical loss or deficiency of public money, vouchers, checks, securities, or records, or may authorize reimbursement from an appropriation or fund available for the activity in which the loss or deficiency occurred for the amount of the loss or deficiency paid by the official or agent as restitution, when—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<chapeau>the head of the agency decides that—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the official or agent was carrying out official duties when the loss or deficiency occurred, or the loss or deficiency occurred because of an act or failure to act by a subordinate of the official or agent; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the loss or deficiency was not the result of fault or negligence by the official or agent;</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the loss or deficiency was not the result of an illegal or incorrect payment; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the Comptroller General agrees with the decision of the head of the agency.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="b">(b)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>The Comptroller General shall relieve a disbursing official of the armed forces responsible for the physical loss or deficiency of public money, vouchers, or records, or shall authorize reimbursement, from an appropriation or fund available for reimbursement, of the amount of the loss or deficiency paid by or for the official as restitution, when—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>the Secretary of Defense or the appropriate Secretary of the military department of the Department of Defense decides that the official was carrying out official duties when the loss or deficiency occurred;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>the loss or deficiency was not the result of an illegal or incorrect payment; and</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>the loss or deficiency was not the result of fault or negligence by the official.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>The finding of the Secretary involved is conclusive on the Comptroller General.</content>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="c">(c)</num> <content>On the initiative of the Comptroller General or written recommendation of the head of an agency, the Comptroller General may relieve a present or former disbursing official of the agency responsible for a deficiency in an account because of an illegal, improper, or incorrect payment, and credit the account for the deficiency, when the Comptroller General decides that the payment was not the<page identifier="/us/stat/96/966">96 STAT. 966</page> result of bad faith or lack of reasonable care by the official. However, the Comptroller General may deny relief when the Comptroller General decides the head of the agency did not carry out diligently collection action under procedures prescribed by the Comptroller General.</content>
</subsection>
<subsection class="indent0 fontsize10">
<num value="d">(d)</num><paragraph class="inline"><num value="1">(1)</num> <chapeau>When the Comptroller General decides it is necessary to adjust the account of an official or agent granted relief under subsection (a) or (c) of this section, the amount of the relief shall be charged—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>to an appropriation specifically provided to be charged; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>if no specific appropriation, to the appropriation or fund available for the expense of the accountable function when the adjustment is carried out.</content>
</subparagraph>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<chapeau>Subsection (c) of this section does not—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>affect the liability, or authorize the relief, of a payee, beneficiary, or recipient of an illegal, improper, or incorrect payment; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>relieve an accountable official, the head of an agency, or the Comptroller General of responsibility in carrying out collection action against a payee, beneficiary, or recipient.</content>
</subparagraph>
</paragraph>
</subsection>
<subsection class="indent0 fontsize10">
<num value="e">(e)</num> <content>Relief provided under this section is in addition to relief provided under another law.</content>
</subsection>
</section>
<section>
<num value="3528">§ 3528.</num> <heading class="bold">Responsibilities and relief from liability of certifying officials</heading>
<subsection class="indent0 fontsize10">
<num value="a">(a)</num> <chapeau>A certifying official certifying a voucher is responsible for—</chapeau>
<paragraph class="indent1 fontsize10">
<num value="1">(1) </num>
<content>information stated in the certificate, voucher, and supporting records;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="2">(2) </num>
<content>the computation of a certified voucher under this section and section 3325 of this title;</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="3">(3) </num>
<content>the legality of a proposed payment under the appropriation or fund involved; and</content>
</paragraph>
<paragraph class="indent1 fontsize10">
<num value="4">(4) </num>
<chapeau>repaying a payment—</chapeau>
<subparagraph class="indent2 fontsize10">
<num value="A">(A) </num>
<content>illegal, improper, or incorrect because of an inaccurate or misleading certificate;</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="B">(B) </num>
<content>prohibited by law; or</content>
</subparagraph>
<subparagraph class="indent2 fontsize10">
<num value="C">(C) </num>
<content>that does not represent a legal obligation under